PERSEPSI BUDGETARY SLACK DALAM PANDANGAN AKUNTAN

Abstract

This research aims to analyze accountants' views on budgetary slack, focusing on the ethical aspects and their understanding. The research uses a quantitative approach with a quantitative descriptive type of research. The data uses primary data in the form of a questionnaire which was distributed to 10 respondents including practicing accountants and teaching accountants. The results of this research show that accountants' understanding of budgetary slack is in the good category. Accountants argue that the practice of budgetary slack is unethical behavior. The urgency of this research underscores the need to strengthen ethics education in accounting and opens opportunities for further research into how these perceptions influence managerial practices and decisions.