The purpose of this research is to test and prove the effect of participation in budgeting and information asymmetry on budgetary slack in local agencies of Taliabu Island District. Budgetary slack requires supervision because it can have a negative impact on the organization if not done wisely. The research uses quantitative methods with preliminary information sources or distributes questionnaires directly to respondents. The research sample was taken by using arbitrary examining technique and the sample was determined using the slovin formula. The information analysis technique in this study is using the SmartPLS Windows v.3.0 application programming. the results of the study prove that the budgetary participation variable has no effect on budgetary slack. Furthermore,