ABSTRACT This study aims to determine the effect of budget participation, information asymmetry, budget emphasis, and clarity of budget targets on budget gaps in the OPD of the Indragiri Hulu Regency Government. The population in this study is the Regional Apparatus Organization (OPD) in Indragiri Hulu Regency totaling 30 OPD consisting of the secretariat, Inspectorate, Agency, Service. Da…