LOCUS OF CONTROL MEMODERASI PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN

This research aims to examine the effect of budget participation on budgetary slack with locus of control as a moderating variable in the banking company in Palembang. The sample in this research is the managers who work in the banking firm located in Palembang by using purposive sampling technique of sampling. Samples were obtained from 90 managers of 41 banking companies. The questionnaire data were tested by using regression analysis moderation (MRA) with SPSS Statistics 16. The results of of this research indicate that the locus of control as a moderating variable has no effect on the relationship between budget participation on budgetary slack. Keywords: budget participation, budget slack, locus of contro