Budgeting process is a process that is very important to organizations public sector , including such as local governments .This is different from budgeting process in the private sector .On private sector budget is part of a secret companies closed to the public , instead on public sector budget in fact must be made available to the public to criticized and discussed to obtain input .The public sector is instrument accountability for managing danapublik and programs that are funded by public money .
In research skripsi title taken this is the locus is of control participation of the budget by budgetary slack ( empirical studies skpd kot tanjungpinang ).The formulation problems and poured into question whether funding participation influences on budgetary slack have locus is of control berpengarruh against the relationship partisipsi budget by budgetary slack.
Budgeting process sector public meliputu some respects important part that sense , function , prinsip-prinsip , the process of budgeting public sector , prinsip-prinsip pokokdalam cycle budget , senjangan budget , funding participation .And locus is of control covering internal control , external control and effort taua hard work .But itupeneliti can take of the study .
The population of the research is all employees who worked on a unit of working units city tanjungpinang which consists of 28 work unit .And a samples to this study were 56 people .
The research was conducted to obtain relations locus is / variable influence of control tehadap relationship with participation anngaran budgetary slack , data collection through kuisioner . Variable variable research is free , variable bound and variable pemoderasi .Engineering data processing using the calculation komputerissi statistical products and service solution ( spps ) and tested by using analysis statistic which includes validiatas test , the realibiltas , the try instrument and models and analysis techniques .
The conclusion of this research funding participation significant negative on budgetary slack on a unit working units tanjungpinang city .Then suggestion that can be given that is expected to lower the slack and government officials should improve cooperation a closer again in budgeting .So it is not just a qualified .Government officials should continue to improve their participation that kienrja can beralan well .
Keywords: locus is of control , funding participation, budgetary slack