The purpose of this study is to examine the effect of budget slack on managerial performance; based on the strong or weak, then the budget slack created measurement model for the achievement of proportional managerial performance. The analysis is based on primary data from 26 respondents that local governments collected through questionnaires, and secondary data from the budget report and its realization in 26 districts / cities in West Java region. The results showed that the budget slack and significant positive effect on managerial performance and their relationship is at magnitude 66, 8%. Budget slack measurement models can be created although it is still a tentative model for partially tested and has not been validated by the stakeholders or users. Researchers found that budget slack measurement model quantitatively improve managerial performance in the range of 40 % and the qualitative performance can be pursued. Increase in the budget that is not offset by an increase in managerial performance will actually increase the budget slack.
Keywords: Budget slack, Local Government, managerial performance, proportionally, the measurement model
