Determinants Of Budgetary Slack: The Influence Of Budget Preparer Behaviour In Local Government
Faktor Penentu Senjangan Anggaran: Pengaruh Perilaku Penyusun Anggaran Di Pemerintah Daerah
DOI:
https://doi.org/10.21831/jpai.v23i2.85384Keywords:
Budget, Behaviour, Budgetary Slack, Local Government, PersonalityAbstract
This study aims to examine the influence of budget preparers’ behaviour on budgetary slack within the local government context, specifically in the Pariaman City Government. Employing a quantitative approach, primary data were collected through questionnaires distributed to 34 respondents, including heads and staff of regional apparatus organisations (OPD) involved in the budgeting process for at least three consecutive years. The study applies simple linear regression analysis to assess the relationship between the behaviour of budget preparers and the occurrence of budgetary slack. The results demonstrate that budget preparers’ behaviour has a significant positive effect on budgetary slack (p < 0.05; R² = 0.135), indicating that individual characteristics and values play a crucial role in shaping budget-related outcomes. The findings highlight the importance of understanding personality-driven behaviours in enhancing budget transparency and accountability in public sector organisations. This research contributes to the literature by providing empirical evidence on the behavioural determinants of budgetary slack in Indonesian local governments, and offers practical implications for policymakers to design interventions that foster ethical behaviour and reduce slack in the budgeting process. Limitations and directions for future research are also discussed.
References
Ala, H. M., & Manafe, M. W. N. (2020). Interaksi pertimbangan etika dan perilaku penyusun anggaran terhadap senjangan anggaran pemerintah daerah. Jurnal Inovasi Kebijakan, 5(2), 27–33.
Chow, C. W., Cooper, J., & Waller, W. S. (1988). Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance. The Accounting Review, 63, 111–122.
Covaleski, M., Evans, J. H., Luft, J., & Shields, M. D. (2006). Budgeting research: Three theoretical perspectives and criteria for selective integration. In C. S. Chapman, A. G. Hopwood, & M. D. Shields (Eds.), Handbooks of Management Accounting Research (Vol. 2, pp. 587–624). Elsevier.
Fanggidae, H. K., & Manafe, M. W. N. (2019). Evaluasi anggaran belanja sebagai alat pengendalian kebijakan pembangunan pada pemerintah daerah. Ekopem: Jurnal Ekonomi, 4(2), 45–52.
Fitriani, T., & Fisher, B. (2019). Primary determinant of budgetary slack in small manufacturing firms. KnE Social Sciences, 2019, 796–803. https://doi.org/10.18502/kss.v3i26.5415
Ghozali, I. (2016). Aplikasi analisis multivariete dengan program IBM SPSS 23 (Edisi 8). Badan Penerbit Universitas Diponegoro.
Kementerian Keuangan Republik Indonesia. (2024). Portal Data APBN. https://www.data-apbn.kemenkeu.go.id/
Kusniawati, H., & Lahaya, I. A. (2017). Pengaruh partisipasi anggaran, penekanan anggaran, asimetri informasi terhadap budgetary slack pada SKPD Kota Samarinda. Akuntabel, 14(2), 144. https://doi.org/10.29264/jakt.v14i2.1904
Locke, E. A., Shaw, K. N., Saari, L. M., & Latham, G. P. (1981). Goal setting and task performance: 1969–1980. Psychological Bulletin, 90(1), 125–152.
Maiga, A. S., & Jacobs, F. A. (2007). Budget participation's influence on budget slack: The role of fairness perceptions, trust and goal commitment. Journal of Applied Management Accounting Research, 5(1), 39–58.
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organization and Society, 10, 201–210.
Pamungkas, I. M. B. W., Adiputra, M. P., & Sulindawati, N. L. G. E. (2014). Pengaruh partisipasi anggaran, informasi asimetri, budaya organisasi, kompleksitas tugas, reputasi, etika (Studi pada satuan kerja perangkat daerah Jembrana). E-Journal S1 Ak Universitas Pendidikan Ganesha, 2(1).
Schif, F. M., & Lewin, A. Y. (1970). The impact of people on budgets. Accounting Review, 45, 259–268.
Stevens, D. (2002). The effects of reputation and ethics on budgetary slack. Journal of Management Accounting Research, 14, 153–171.
Van der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society, 25, 609–622.
Widanaputra, A. A., & Mimba, N. P. S. H. (2014). The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali Province. Procedia - Social and Behavioural Sciences, 164, 391–396. https://doi.org/10.1016/j.sbspro.2014.11.093
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Iqbal Lhutfi

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with Jurnal Pendidikan Akuntansi Indonesia journal agree to the following terms:
- Authors retain copyright and grant the Jurnal Pendidikan Akuntansi Indonesia journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.