Budgetary slack and use in Indonesia: 'Participation on budget' and 'budget emphasis' as mediation variables.

Maria Gracia Donna, Sri Ningsih

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)


This study aims to determine the relationship between budget usage and budgetary slack with the participation of budgets and budget emphasis as mediation variables. We used samples of government apparatus working on 61 Regional Working Unit (RWU) in the city of Surabaya. This study was conducted with a questionnaire dissemination model to the apparatus RWU of the Surabaya government. We tested the hypothesis using the Partial Least Square method with the software Warp PLS Version 5.0. The results in this study found that the aim of budget usage has a negative relationship to budgetary slack. Furthermore, we documented participation in the budget and budget emphasis can mediate the relationship between the aims of budget usage to budgetary slack. The results of this study can be used in a consideration for the regional government in determining the factors that can affect the budgetary slack and can be used in an evaluation for the system of budget participation that has been implemented in the organisation, especially in RWU.

Original languageEnglish
Pages (from-to)626-644
Number of pages19
JournalInternational Journal of Innovation, Creativity and Change
Issue number4
Publication statusPublished - 2020


  • Aim of budget usage
  • Budget emphasis
  • Budgetary slack
  • Participation in budget


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