Participative Budgeting, Employee Motivation and Budgetary Slack in Private Sector in Indonesia

Carolina, Yenni (2020) Participative Budgeting, Employee Motivation and Budgetary Slack in Private Sector in Indonesia. Jurnal Aset (Akuntansi Riset), 12 (2). pp. 346-356. ISSN 2541-0342

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Abstract

The role of the budget is basically as a planning and controlling tool for an organization. One thing that organizations need to avoid in budgeting is the emergence of budgetary slack practices. This study was conducted to evaluate and analyze budgeting practices in the private sector, especially in the banking sector with the aim of analyzing the effect of participatory budgeting on employee motivation and analyzing the effect of employee motivation on budget slack. The data collection technique used was a questionnaire. The questionnaire is filled out by supervisors or managers at banks in Bandung. The questionnaires that can be processed are 33 questionnaires. The data analysis technique used is Structural Equation Modeling-PLS (SmartPLS 3.0). The results of hypothesis testing that have been done show that participatory budgeting has a positive effect on employee motivation and employee motivation has a negative effect on budget slack.

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