PENGARUH ANGGARAN PARTISIPATIF DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK (Studi pada Perusahaan Sektor Publik Milik Pemerintah,PDAM Kabupaten Sumenep)

This research is purposed to have empirically test on the effect of budgetary participation and budget emphasis on budgetary slack. Hypotheses that proposed is a budgetary participation will have effect on budgetary slack, and a budget emphasis will have effect on budgetary slack. The drawn population in the research was Region State Corporation (BUMD) PDAM Kabupaten Sumenep located in East Java. The sample was drawn by purposive sampling method and the used instrument was questionnaire. Before the questionnaires distributed, it was tried to test the validity and reliability. The data obtained, then, it were transformed using the method of successive intervals (MSI) approach, and then the used data gathering method was instrumental testing consisted validity and reliability tests, classical assumption test consisted normality, multicolinearity, heteroscedasticity, and the autocorrelation tests; the multiple regression, and the F test and t test for hypothesis test. Instrumental testing result suggested that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption requisites, and the model proposed in accordance with the F test. The hypothesis test result suggested that budgetary participation have negative and significance effect on budgetary slack, and budget emphasis and budgetary participation have negative and significance effect on budgetary slack. Both budget emphasis and budgetary participation have low effect on budgetary slack