Abstract:
Encryption. The Influence of Budget Emphasis Against Budgetary
Slack In the South Sulawesi Provincial Government supervised by Dr. Firman Manne,
SE.,M.Si.,Ak.,Ca dan Seri Suriani.,SE.,M.Si.
The purpose of the study was to find out and analyze and look for empirical evidence,
which supports the notion that there is an influence between budgetary pressures on
Budgetary Slack in the South Sulawesi Provincial Government.
The object of the research is the South Sulawesi Provincial Government with 30 South
Sulawesi SKPD having their address at Makassar. The analytical tool used is descriptive
analysis tool using SPSS 21.0, and by distributing questionnaires to respondents.
The results showed that the independent variable (Budget Emphasis) simultaneously had
a significant effect on the dependent variable Budgetary Slack of the South Sulawesi
Provincial Government, and partially Budget Emphasis had a positive and significant
effect on the Budgetary Slack variable of the South
Sulawesi Provincial Government