Main Article Content


The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. Nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. The results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first.


Keywords: Budget participation, Budgetary Slack, Autonomous Budget Motivation


Budget participation Budgetary Slack Autonomous Budget Motivation

Article Details

How to Cite


  1. Anthony, R., & Govindarajan, V. (2007). Management control systems (Twelfth Ed). McGraw-Hill International Edition.
  2. Atkinson, A., Kaplan, R., Matsumura, E., & Young, S. (2012). Management Accounting: Information for Decision-making and Strategy Execution. Essex. In Pearson (((6th ed.)).
  3. Baerdemaeker, J. De, & Research, W. B. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational. Management Accounting Research, 29, 1–12.
  4. Basyir, A. A. (2017). Pengaruh Partisipasi Anggaran, Informasi Asimetri, dan Kapasitas Individu Terhadap Budgetary Slack Pada SKPD Pemerintah Kota Samarinda. Akuntabel: Jurnal Ekonomi Dan Keuangan, 13(2), 82–102.
  5. Blocher, E. J., Stouth, D. E., & Cokins, G. (2010). Cost Management a strategic emphasis Fifth Edition. In McGraw-Hill (Fifth Edit).
  6. Chen, D., Lu, C., Chang, A., & Liu, H. (2016). The relationships among budgetary slack, customers’ relationship quality and organizational performance. 5th IIAI International Congress on Advanced Applied Informatics.
  7. Chong, V. K. (2011). Article in Advances in Management Accounting. Emerald Group Publishing Limited, 19, 55–73.
  8. Djalil, M. A., & Indriani, M. (2017). The Influence of Organizational Commitment and Motivation in the Relationship between Budget Participation and Managerial Performance (Empirical Study on Provincial Government Agencies ( SKPA) of Aceh Province, Indonesia). BRAND. Broad Research in Accounting, Negotiation, and Distribution, 8, 12–24.
  9. Duke, D. J., & Harrison, M. D. (1993). Abstract Interaction Objects. Computer Graphics Forum, 12(3), 25–36.
  10. Dunk, A. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, (68) 02, 400–410.
  11. Erina, N. P. D., & Suartana, W. (2016). Pengaruh partisipasi penganggaran, penekanan anggaran, kapasitas individu, dan kejelasan sasaran anggaran pada senjangan anggaran. In E-Jurnal Akuntansi (15).
  12. Gagné, M., & Deci, E. L. (2005). Self-determination theory and work motivation. Journal of Organizational Behavior, (26)4, 331–362.
  13. Govindarajan, V. (1986). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contigency Perpectives. Decision Sciences, 17(4), 496–516.
  14. Hobson, J. L., Mellon, M. J., & Stevens, D. E. (2011). Determinants of Moral Judgments Regarding Budgetary Slack:An Experimental Examination of Pay Scheme and Personal Values. Behavioral Research In Accounting. Behavioral Research in Accounting, (23)1, 87–107.
  15. Huseno, T. (2017). Pengaruh Partisipasi Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan Terhadap Senjangan Anggaran Pemerintah Provinsi Sumatera Barat. Jurnal Teori Dan Riset Administrasi Publik, (1)1.
  16. Khasanah, S. N., & Kristanti, I. N. (2020). Pengaruh Partisipasi Anggaran, Kapasitas Individu, Self Esteem dan Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Desa di Kecamatan Petanahan. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi.
  17. Kilfoyle, E., & Richardson, A. J. (2010). Agency and structure in budgeting: Thesis, antithesis and synthesis. Critical Perspectives on Accounting, 22, 183–199.
  18. Merchant, K. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, (10) 02, 201–210.
  19. Meredith, J. R., & Mantel, S. J. (2017). Project management. A managerial approach.
  20. Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study. The Accounting Review.
  21. Mowen, M., Hansen, D., & Heitger, D. (2014). Cornerstones of managerial accounting (Fifth ed.). South-Western Cengage Learning.
  22. Nouri, H., & Parker, R. (1996). The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral Research in Accounting, 8, 74–90.
  23. Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, (48)03.
  24. Pamungkas, I. M. B. W., Adiputra, I. M. P., & Sulindawati, N. L. G. E. (2014). Pengaruh partisipasi anggaran, informasi asimetri, budaya organisasi, kompleksitas tugas, reputasi, etika dan self esteem terhadap budgetary slack (studi pada. Jurnal Ilmiah Mahasiswa Akuntansi, (2)1.
  25. Pertiwi, D., & Mahardhika, A. (2019). Anteseden Senjangan Anggaran Desa Di Kabupaten Kebumen. Muhammadiyah Riau Accounting and Business Journal, (1)1, 39–45.
  26. Putra, I. G. E. D., & Mintoyuwono, D. (2019). Pengaruh Partisipasi Anggaran, Penekanan Anggaran, dan Komitmen Organisasi Terhadap Senjangan Anggaran Pada Suku Dinas Pemerintahan Di DKI Jakarta. In EQUITY (20).
  27. Rinaldi, Agustin, H., & Sari, V. F. (2020). Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi. Jurnal Eksplorasi Akuntansi, 2(1), 2299–2313.
  28. Siegel, G., & Marconi, H. (1989). Behavioral Accounting South-Western Publishing Co. Cincinati.
  29. Suhartini, D., Riadi, E., & Sari, R. (2015). Model Budgetary Slack dan Kinerja Manajerial: Berprespektif Gender. Jurnal Manajemen.
  30. Tegar, O., Eliada Herwiyanti, P., & Mustika, W. (2017). Pengaruh Partisipasi Anggaran, Asimetri Informasi, Tekanan Anggaran Dan Komitmen Organisasi Terhadap Senjangan Anggaran Di Pemerintah Kabupaten. Jurnal Organisasi Dan Manajemen, (13)2.
  31. Tresnayani, L. G. A., & Gayatri. (2016). Pengaruh Partisipasi Anggaran, Asimetri Informasi, Kapasitas Individu, dan Kejelasan Sasaran Anggaran Terhadap Potensi Terjadinya Budgetary Slack. Jurnal Akuntansi Universitas Udayana, (6)2.
  32. Wong-On-Wing, B., Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences. Behavioral Research in Accounting, (22)2, 133–153.
  33. Young, S. M. (1985). Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. In Journal of Accounting Research (23).
  34. Yuliastuti, Y., & Prabowo, M. A. (2015). Pengaruh Partisipasi Penyusunan Anggaran Pendapatan Dan Belanja Sekolah (Apbs) Terhadap Budgetary Slack Dengan Motivasi Dan Komitmen Organisasi. Jurnal Paradigma, (12) 02, 92–113.