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Betti Prastiwi
Universitas PGRI Yogyakarta
Economics, Econometrics & Finance

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Determinants Budgetary Slack Ningrum Pramudiati; Anandita Zulia Putri; Betti Prastiwi
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2022): Jurnal Riset Akuntansi dan Keuangan. April 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i1.34889

Abstract

This study aims to examine the determinants of budgetary slack. Budgetary slack often occurs because of pressure from superiors aimed at subordinates to make a reasonable budget. This study examines the effect of the independent variables, namely budgetary participation, information asymmetry, budget emphasis, and organizational commitment, on the dependent variable, namely budgetary slack. This study used a sample of Regional Apparatus Organizations (OPD) in Bantul Regency. The number of samples used in this study was 78 respondents using the purposive sampling method. The data analysis technique used is multiple linear regression. The study results of the study prove that the budget participation variable has a positive effect on budgetary slack with a significance of 5%. Meanwhile, the variables of information asymmetry, budget emphasis, and organizational commitment do not affect budgetary slack. Keywords: budget participation, information asymmetry, budget emphasis, organizational commitment, budgetary slack
Co-Authors Anandita Zulia Putri Pramudiati, Ningrum