The purpose of this research is to investigate the impact of budgetingparticipation, budget emphasize, organization commitment, and taskcomplexity on budgetary slack of BPR in Badung Regency simultaneouslyand partially. To solve the research problem, hypotheses are tested usingmultiple linear regressions. The result shows that budgeting participation,budget emphasize, organization commitment, and task complexity affectbudgetary slack both simultaneously and partially.
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