THE EFFECT OF BUDGET PARTICIPATION, BUDGET PRESSURE, AND BUDGET COMMITTEE AGAINST BUDGET BREAKS (Case Study at Subang Regency Education Office)

This study aimed to examine the effect of budgetary participation, budgetary emphasis and budgetary goal commitment to budgetary slack partially and simultaneously. Where the object of observation in this study is the Education Welfare Office in Subang Regency. Research methods that used in this research is descriptive analysis. The selected sample method is purposive sampling with a sample size of 100 respondents surveyed. Furthermore ordinal scale data obtained transformed into an interval scale using the MSI (Method Successive Interval) which then multiple regression analysis is used as a method of data analysis with SPSS 22.0. The results of this study are as follows: (1) budgeting participation significant effect on budgetary slack, (2) budgeting emphasis does not significantly influence the budgetary slack, (3) budgeting goal commitment significantly influence budgetary slack, (4) budgeting participation , budgeting emphasis, and budgeting goal commitment jointly significant effect on budgetary slack