ANALISA FAKTOR-FAKTOR PENENTU BUDGETARY SLACK PADA LEMBAGA SWADAYA MASYARAKAT (STUDI EMPIRIS DENGAN MENGGUNAKAN STRUCTURALEQUATION MODELING)

Abstract

This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by usingStructural Equation Modeling (SEM). This study found evidence that factors budgetary participation,accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack.Also found a correlation between budgetary participation, accountability demands, information asymmetry andthe behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is theindividual directors and managers of NGOs.Keywords: Accountability, Information Asymmetry, Budget, Behavior.