PARTICIPATORY BUDGETING AND BUDGETARY SLACK: ONE CASE IN SOUTH SULAWESI PROVINCE
Seri Suriani1 , Syamsu Alam2 , Idayanti Nursyamsi3, Mursalim Nohong4

Universitas Bosowa, Universitas Hasanuddin

Abstract

This study outlines the effect of budgetary participation, information asymmetry, and self-esteem in budgetary slack. This study uses a quantitative approach to promoting cross section observation. The research data was obtained through a questionnaire of 350 eksamplar to officials of echelon III and IV on SKPD and DPRD Banggar South Sulawesi. The eksamplar 350 were returned and 310 respondents declared valid. Data analyzed using Structural Equation Modeling (SEM). These results indicate that the participation budgeting, information asymmetry positive effect on budgetary slack, while self esteem negatively affect budgetary slack.

Keywords: participatory budgeting, information asymmetry, self esteem, budgetary slack.

Topic: Socio-economic issues