The objective of this study are to examine the determinant factors of budgetary slack in Indonesia local governments. The unit of analysis for this study is the regency/city governments in Indonesia, which have complete observable data for the period of 2008 to 2012. Hypothesis  testing are conducted using the logit regression analysis using  122 observations.  The results show that the role of the regional head, internal auditor quality and accountability pressure are the determinants of potential budgetary slack in local governments in Indonesia.