JEFMS Journal

ABSTRACT:

The budget is an organizational plan, which is written and contains a program of activities expressed in monetary units, which is prepared at a certain time. The process of preparing the budget can trigger the behavior of budget executors to commit budgetary slack due to negative subjective attitudes and norms that are owned by budget executors. Thus, this makes research on the factors that influence budgetary slack important to carry out. The results of the study were tested with multiple linear regression analysis using data collection techniques with a questionnaire. All research statements are valid and reliable. This research is free from the problem of classical assumptions. The results of the analysis show self-efficacy, budgetary participation, and information asymmetry affects budgetary slack. Unlike emotional stability, it has no significant effect on budgetary slack.

KEYWORDS:

Self-efficacy; Participation Budget; Information Asymmetry; emotional stability; Budget Gap.

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