PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP SENJANGAN ANGGARAN (KOTA SURABAYA)

Abstract

This research examined the budget participation, budget emphasis, and environmental uncertainty on budgetary
slack (An Empirical Study at Surabaya Local Apparatus Organization).The research was quantitative. Moreover,
the population included the Educational Office, Health Office, Fire and Rescue Office, Transportation Office,
Social Office, Regional Financial and Asset Management Agency, Regional Development Planning, Research, and
Development Agency, Library and Archives Office, Pamong Praja Police Unit, and Environmental Office which
consisted of 45 respondents. Furthermore, the data were primary. The instrument in the data collection technique
was a questionnaire. The questionnaires were distributed to the respondents. Additionally, the data analysis
technique used multiple linear regression with SPSS 21. The research showed that budget participation positively
and significantly affected the Surabaya Local Apparatus Organization's budgetary slack. Likewise, the budget
emphasis positively and significantly affected the Surabaya Local Apparatus Organization's budgetary slack.
Similarly, environmental uncertainty positively and significantly affected the Surabaya Local Apparatus
Organization's budgetary slack.