ABSTRACT
Budgeting is fundamental in management activities. However, in the preparation and implementation do not always according to expectations. The negative behavior occur is probably to budgetary slack. Many factors may affect budgetary slack. Locus of control, distributive justice, procedural justice, and trust are an independent variable affecting budgetary slack. This study aims to provide empirical evidence that budgetary slack is affected by the independent variable. Samples were made to the division manager and section head of PT. Apac Inti Corpora, Semarang.
Based on validity and reliability test variable declaration stating that all variables valid and reliable. The results of multiple regression test showed that the locus of control and procedural justice affect budgetary slack, but instead of distributive justice and trust does not have an influence on budgetary slack. This research is expected to help the company understand the causes and consequences factor budgetary slack in order to minimize the budgetary slack, as well as to increase knowledge for academia.
