Strategic Planning Participation on Budgetary Slack in the Provincial Government of Bali: The Mediating Role of Autonomous Motivation and Affective Commitment

This study aimed at gaining the empirical evidence on the effect of participation in strategic planning on budgetary slack with the mediation of autonomous motivation and affective commitment. We draw on agency theory and self-determination theory to examine whether and how participation in strategic planning relates to budgetary slack. This study uses primary data obtained from questionnaires distributed to the planning and budget functions involved in the preparation of strategic planning in the Bali Provincial Government. This study involved 36 work units within the scope of the Bali Provincial Government. A total of 121 questionnaires were distributed to the Head of Regional Apparatus, Regional Apparatus Secretary and planning functions in 36 work units. Of the 121 questionnaires distributed, 191 questionnaires were responded to and could be further analyzed. The independent variable in this study is strategic planning participation, the dependent variable is budgetary slack, while the mediating variables are autonomous motivation and affective commitment. The results of the study indicate that: 1) participation in strategic planning has a positive effect on budgetary slack; 2) participation in strategic planning has a positive effect on autonomous motivation; 3) participation in strategic planning has a positive effect on affective commitment; 4) autonomous motivation has a positive effect on budgetary slack; 5) affective commitment has a positive effect on budgetary slack; 6) participation in strategic planning has an effect on budgetary slack through autonomous motivation; 7) participation in strategic planning has an effect on budgetary slack through