Electronic Theses and Dissertation

This study aims to (1) analyze the effect of budget participation on budgetary slack, (2) analyze the effect of budget emphasis on budgetary slack, (3) analyze the effect of leadership style on budgetary slack, (4) analyze the effect of budget participation, budget emphasis, leadership style on budgetary slack. the population of this research is top manager and middle manager to 104 managers who had been set as sample in 17 companies. this study uses primary data with data collection techniques were collected by distributing questionnaires at bumn companies. statistical tests are performed using multiple linear regression analysis with spss version 26. the results of this study prove that budget participation, budget emphasis, leadership style have a significant possitive effect on budgetary slack. keywords: budget participation, budget emphasis, leadership style, budgetary slack.