Analysis of Budgetary Slack Trigger Determinants in State Universities

Abstract

This study aims to analyze the factors that are thought to influence the occurrence of budgetary slack. The method used in this study is a quantitative approach, with a research sample of 50 active employees at the State University of Semarang. The data processing method used in this study is multiple linear regression using SPSS 26 software. Based on the analysis that has been carried out, several research results obtained that budget participation, organizational commitment and self-esteem have a significant negative effect on the occurrence of Budgetary Slack. This means that when a company is able to increase the budget participation of its employees and is supported by the high organizational commitment of its employees, it will significantly minimize the occurrence of fraudulent financial reporting such as Budgetary Slack. Furthermore, information asymmetry and self-esteem variables have a significant positive effect on the occurrence of Budgetary Slack.

Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

“…Job relevant information puncak mengurangi defisit anggaran (Ariani & Budiasih, 2021). Bawahan yang mempunyai informasi yang lebih akurat dan tepat dapat meminimalisir adanya budget slack (Suprapti et al, 2022).…”