Influence of Distributive Justice and Prosedural Justice Perception on Budgetary Slack: Study Experiment on Participatory Budgeting Context

Abstract

This study aimed to test whether perception of distributive justice and prosedural justice subordinates during the participatory budgeting process can minimize the tendency of subordinates to create the budgetary slack. An Experimental design 2x2 between subjects was conducted. Participants were 43 student of Master of Economics of Develompment and Master of Accounting, Faculty of Economics and Business Gajah Mada University. Hypotesis testing with ANOVA. The results of this study indicate that perceptions of distributive justice and procedural justice subordinate s during the participatory budgeting process can minimize the tendency of subordinates to create budgetary slack.

Keywords: Participatory Budgeting, Distributive Justive, Procedural Justice, Budgetary Slack.