Institutional Repository | Satya Wacana Christian University: Pengaruh Locus of Control, Keadilan Distributif, Keadilan Prosedural, dan Kepercayaan terhadap Senjangan Anggaran

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.

Keywords: Locus of Control, Distributive Justice, Procedural Justice, Trust, Budgetary slack