Suspected budgetary participation is not always linear effect on budgetary slack. This is because the information asymmetry factor, and self esteem. This study aims to determine whether the asymmetry of information and self-esteem able to moderate Effect of participatory budgeting and budgetary slack. The number of samples in the study were 100 echelons SKPD South Sulawesi Provincial Government selected based on purposive sampling method. The data analysis technique used is moderation regression analysis (MRA). The results obtained are variable participatory budgeting has a positive effect on budgetary slack. Variable self esteem weaken the influence of participatory budgeting in the budgetary slack, while strengthening the influence of information asymmetry variable participatory budgeting in the budgetary slack.