Last modified: 2019-04-08
Abstract
This study aims to investigate the effect of budgeting factors on budgetary slack in Indonesia Universities.
Quantitative research methodology is used in this study. We used 75 respondents with structural position universities in Indonesia. A questionnaire was conducted and structural equation modelling was used to test the proposed models among the constructs and related hypotheses. This research found that budgetary participation, accountability, information asymmetry, and individual behaviour effect the budgetary slack when prepared budgeting in Indonesia Universities.
This paper contributes to existing research on budgetary slack in extent on previous work by identified the factors effecting the budgetary slack. The most factor effect the budgetary slack is participation among individual who give information to budgeting and asymmetry information. The findings of this study suggest that universities should give clearly target that the department or division to achieved.
Keywords: budgetary slack, participation, accountability, information asymmetry
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