PENGARUH BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA PEMERINTAH PROVINSI SULAWESI SELATAN

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