Alleged budgetary slack during the application of presidential instruction number 4 year 2020 on the regional income and expenditure budget (APBD) city of Denpasar

Abstract

Budgetary slack is a budgeting activity that is not in accordance with the actual capabilities that can be achieved. Budgetary slack can have a negative impact, namely not achieving the best performance of a company or organization. The purpose of this study was to obtain empirical evidence regarding the alleged budgetary slack in the Denpasar City Regional Revenue and Expenditure Budget by adopting the Tri Hita Karana Culture as a moderating variable. The data used are primary data obtained from data collection carried out by distributing questionnaires. The data analysis technique used the Moderated Regression Analysis (MRA) analysis technique and then tested the data using the Statistical Product and Service Solutions (SPSS) program. The total population in this study was 174 respondents, with purposive sampling method obtained an observational sample of 108 respondents. Based on the research analysis conducted, the results show that the Tri Hita Karana Culture moderates the effect of budgetary participation on budgetary slack and moderates the effect of information asymmetry on budgetary slack.