FAKTOR-FAKTOR YANG MEMPENGARUHI SLACK ANGGARAN (Studi pada Organisasi Perangkat Daerah di Pemerintah Daerah Kabupaten Sleman)

Sari

The aim of this research is to understand the determinants of budgetary slack such as budget participation, budget emphasis, and organizational commitment. This research used 56 respondents worked as civil servant in Organisasi Perangkat Daerah Pemerintah Daerah Kabupaten Sleman, who has chosen as the respondent in specific criteria using purposive sampling techniques. The multiple linear regression analysis is used as data analytical tools. The results shows that budget participation and budget emphasis have no effect on the budgetary slack, while organizational commitment has a negative impact on budgetary slack