The Effect of Budgetary Participation on Budgetary Slack Through Superior Subordinate Proximity, Budgetary Emphasis, and Autonomous Motivation


  • Komang Alit Sawitri Udayana University, Denpasar, Indonesia
  • Ni Made Dwi Ratnadi Udayana University, Denpasar, Indonesia



budgetary participation, budgetary slack, superior subordinate closeness, budgetary emphasis, autonomous motivation


One very vital aspect in a government system is the budget. The budget is an important aspect for local governments in carrying out their programs, both for maintenance and development in various sectors. The performance of management budgets in local governments is a reflection of financial reports, but budgetary problems still often occur, one of which is budget slack. This research seeks to empirically investigate the impact of budgeting on budgetary slack through superior-subordinate proximity, budget emphasis, and autonomous motivation. This study was carried out at the local government of Bangli Regency. The population is all Financial Administration Officers (PPK) and Activity Technical Implementation Officers (PPTK) who are officials in charge and technical implementers of budget management in Regional Governments. The sample payment method used is the saturated sample, which amounts to 193 samples. Questionnaire distribution is one of the methods used to collect data. SEM-PLS is the data analysis method employed. The findings of this study suggest that the presence of budgetary slack is influenced by budgetary participation, while closeness between superiors and subordinates is not able to mediate the effect of budgetary participation on budgetary slack. This research can be a reference for local governments in minimizing budgetary slack and realizing good governance.


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How to Cite

Sawitri , K. A., & Ratnadi, N. M. D. (2023). The Effect of Budgetary Participation on Budgetary Slack Through Superior Subordinate Proximity, Budgetary Emphasis, and Autonomous Motivation. Tec Empresarial, 18(2), 406–429.