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., S., & Tri Wardani, M. (2020). The Relationship of Budget Emphasis on the Tendency to Create Budgetary Slack. KnE Social Sciences, 4(9), 437–445. https://doi.org/10.18502/kss.v4i9.7342

https://doi.org/10.18502/kss.v4i9.7342

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authors

  • Sulastri .

    Sulastri .

    Universitas Negeri Malang, Jl Semarang 5, Malang 65145, Indonesia
  • Maya Tri Wardani

    Maya Tri Wardani

    Universitas Negeri Malang, Jl Semarang 5, Malang 65145, Indonesia

Published Date

  • Jul 14, 2020

The Relationship of Budget Emphasis on the Tendency to Create Budgetary Slack

KnE Social Sciences / International Conference on Islam, Economy, and Halal Industry (ICIEHI) / Pages 437–445

Abstract

This study aims to find empirical evidence to support the notion that there is a connection between the budget emphasis and the potential budgetary slack. In this study, there were 65 respondents (out of a potential pool of 872 employees of the regional water supplier for Malang city). Of the 65 questionnaires distributed, 57 were returned fully completed. The data collected was then analyzed using the Product Statistics and Services Solution (SPSS) application program. This study uses a simple linear regression analysis technique to measure the impact of the budget emphasis variable to budgetary slack. The results show that the budget emphasis produced a positive effect on the incidence of budgetary slack, however when the budget emphasis is too tight it can cause aberrant behavior in subordinates owing working pressures to achieve set targets. 


Keywords: Budget Emphasis, Budgetary Slack

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