Patricia, Patricia and Handoko, Jesica (2022) Pengaruh Skema Pemberian Insentif dan Harga Diri terhadap Budgetary Slack. Jurnal Akuntansi, Bisnis, 15 (2). pp. 130-140. ISSN p-ISSN : 1979-360X e-ISSN : 2598-6767
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Abstract
Every company has a future goal to be achieved and budget is a planning tool that often used by companies. Budgeting can help achieve this. In preparing the budget, superiors often involve subordinates to participate. This can result in budgetary slack because there is a conflict of interest between superiors and subordinates in preparing a budget where subordinates want to achieve personal goals by lowering targets and these goals are not in line with company goals. Budgetary slack can be influenced by the organization itself and the individuals involved. This study uses organizational factors, namely incentive schemes and individual factors, namely self-esteem. An experimental study with a 2x2 factorial design was conducted to determine the effect of incentive schemes (slack inducing and truth inducing) and self-esteem (low and high) and their interaction effect on budgetary slack. S1 students of Widya Mandala Catholic University Surabaya majoring in accounting for the 2018 and 2019 batches who have passed the budgeting and management accounting courses are selected by purposive sampling technique and they participate voluntarily. The research scenario given is the translation of letters into numbers. The hypotheses of this experimental study were tested using the ANOVA statistical tool. The research findings show that: (a) incentive schemes can affect the occurrence of budgetary slack, but (b) self-esteem and the interaction between incentive schemes and self-esteem have no effect on budgetary slack.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Budgetary Slack, Incentives Pay Scheme, Self-Esteem |
| Subjects: | Business > Accounting Digital Business Management > Business > Accounting |
| Divisions: | Journal Publication |
| Depositing User: | F.X. Hadi |
| Date Deposited: | 21 Jan 2025 03:01 |
| Last Modified: | 21 Jan 2025 03:01 |
| URI: | https://repositori.ukwms.ac.id/id/eprint/42303 |
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