The role of budget emphasis and participation on budgetary slack for start up industry

<p class="Default">The main background of this research are the problem issues companies in start up industry. Budgeting has been crucial factor to be researched, related efficiency, cost thrift, and performance improvement companies. This quantitative uses questionnaire instrument towards 120 startup company’s managers. The spss method were applied data processing stage. testing result shows that budget participation positive impact toward budgetary slack, while emphasis no impacts whatsoever. implication research’s can utilized by industries as input Budget Participation, Budgetary Slack so appointed budget’s target implemented achieved efficiently. originality is test emphasis, slack Indonesia’s industries.</p>