Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce subordinates' commitment to the organization, which leads to workplace deviant behavior. The higher the abusive supervision is, the higher the cheating behavior frequency by subordinates. On the other hand, the achievable of the budget become a mandatory thing for the employee because employee performance is reviewed by the success of meet or exceed the set budget targets. To make budgeting easier to achieve, the employee usually creates budgetary slack. So, Abusive supervision can directly increase the occurrence of budgetary slack. However, our research tries to reduce budgetary slack caused by abusive supervision by considering the locus of control owned by an individual. An individual with a higher locus of control can control himself from harming the company, like budgetary slack. Using experimental research on 51 accounting master students, we found that locus of control significantly impacts generating budgetary slack. Furthermore, our research found that the propensity to create budgetary slack is also influenced by the interaction of abusive supervision and locus of control. We hope this result can be a consideration in the budgeting process for company stakeholders in the future.