Charles, Jimmi and Handoko, Jesica (2021) Pengaruh Reputasi dan tanggung Jawab Personal terhadap Budgetary Slack. Jurnal Akuntansi, Bisnis, 14 (2). pp. 82-93. ISSN p-ISSN : 1979-360X, e-ISSN : 2598-6767
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Abstract
The budget is one of the important elements used in making decisions for corporate financial planning in the future. This budget is to become a benchmark for the company in determining success in achieving its planned goals by making comparisons between actual data and data that the company had previously planned. So that the budget will always be used by the company to determine budget planning and evaluate performance by comparing the budget plans. However, there is a problem in the budget planning process where the budget is not planned according to the actual by a manager. This happens because there are conflicts of interest, where managers will be more concerned with themselves than the interests of the company. Therefore, the budget will turn into a bias so that it can cause a budgetary slack. This study aims to find the factors that influence budgetary slack, namely by testing the influence of the variable reputation and personal responsibility on budgetary slack. This study is an experimental study with the aim of seeing whether there is an effect of reputation and personal responsibility on budgetary slack. This experiment uses a 2x2 design with the 2017 and 2018 students of Widya Mandala Catholic University Surabaya as participants in this experiment. The instrument given to participants in this experiment was the translation of letters into numbers. The hypothesis in this experiment was tested using ANOVA analysis tool. The results of this experiment show that neither reputation nor personal responsibility can affect budgetary slack.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Budgetary Slack; Personal Responsibility; Reputation |
| Subjects: | Business > Accounting Digital Business Management > Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 21 Jan 2025 02:47 |
| Last Modified: | 21 Jan 2025 02:47 |
| URI: | https://repositori.ukwms.ac.id/id/eprint/42300 |
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