Pengaruh Skema Pemberian Insentif dan Reputasi terhadap Budgetary Slack (Eksperimen di Masa Pandemi)

Authors

  • Diva Claudia Willyan Universitas Katolik Widya Mandala Surabaya
  • Jesica Handoko Universitas Katolik Widya Mandala Surabaya

DOI:

https://doi.org/10.25273/inventory.v6i2.14256

Keywords:

Budgetary Slack, Incentive Schemes, Reputation

Abstract

The budget is important for the company because it functions as a planning and control tool starting from determining strategy, making decisions and controlling company finances. Especially during the Covid-19 pandemic, the budget is very important to help companies determine the steps that must be taken and reduce the risk of bankruptcy due to an uncertain situation. However, in the budgeting process, the budget is often misused because of a conflict of interest, where managers are more concerned with their personal interests than the interests of the company. In practice, gaps often arise in the budget made or called budgetary slack. This study aims to determine the effect of incentive schemes and reputation on budgetary slack. Experimental research was conducted with a 2x2 between-subject research design which will be followed voluntarily by participants of Accounting S1 UKWMS Surabaya students who have met academic requirements. The data obtained were processed using the ANOVA analysis technique. The results of this study prove that the incentive scheme has an influence on the emergence of budgetary slack. Reputation and interaction between incentive scheme variables and reputation were not found to have an effect on budgetary slack.

Downloads

Download data is not yet available.

References

Brahmayanti, S. dan Sholihin, M. (2006). Pengaruh Reputasi Dalam Hubungan Antara Asimetris Informasi Dengan Senjangan Anggaran Di Bawah Metode Kompensasi Truth Inducing. Jurnal Ekonomi dan Bisnis Indonesia, 21(2), 175-185.

Candra, M., dan Helmayunita, N. (2019). Pengaruh Skema Kompensasi dan Self Efficacy Terhadap Budgetary Slack: sebuah studi eksperimen. Jurnal Eksplorasi Akuntansi, 1(3), 906-921.

Charles, J., dan Handoko, J. (2021). Pengaruh Reputasi dan Tanggung Jawab Personal Terhadap Budgetary Slack. Jurnal Akuntansi Bisnis, 14(2), 82-93.

Chow, C. W., Cooper, J. C., dan Haddad, K. (1991). The Effects of Pay Schemes and Ratchets on Budgetary Slack and Performance: A Multiperiod Experiment. Accounting, Organizations and Society, 16(1), 47–60.

Efrilna, P. (2018). Pengaruh Skema Pemberian Insentif dan Tanggung Jawab Personal Terhadap Budgetary Slack. Jurnal Akuntansi, 6(1), 1-21.

Firmansyah, R., Rosidi., & Ghofar, A. (2017). The Effect of Attribution Theory to The Budgetary Slack. Imperial Journal of interdisciplinary research, 3(3), 364-375.

Hanggraeni, D. (2012). Manajemen Sumber Daya Manusia. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia

Hansen, D. dan Mowen, M. (2016). Akuntansi Manajerial, (edisi ke-8), Buku 1. Jakarta: Salemba Empat.

Harsanti, N., dan Nazaruddin, L. (2021). Pengaruh Asimetris Informasi, Karakter Personal, Reputasi, Trust in Superior dan Mutual Monitoring Terhadap Budgetary Slack. Jurnal Kajian Akuntansi dan Auditing, 16(1), 1-14.

Indonesian Corruption Watch. (2020). Tren Penindakan Kasus Korupsi 2020. Didapatkan dari https://www.antikorupsi.org/id/article/tren-penindakan-kasus-korupsi-tahun-2020

Nugrahani, T. S., dan Sugiri, S. (2004). Pengaruh Reputasi, Etika, dan Self Esteem Terhadap Budgetary Slack di Bawah Asimetri Informasi. Jurnal Ekonomi dan Bisnis Pengaruh Indonesia, 19(4), 375-388.

Patricia, dan Handoko, J. (2022). Pengaruh Skema Pemberian Insentif dan Harga Diri Terhadap Budgetary Slack. Jurnal Akuntansi Bisnis, 15(2), 130-140.

Rabbi, C. P. A. (2021) Pandemi Covid-19 Memicu Empat Perubahan Besar Perilaku Konsumen. Di dapat dari https://katadata.co.id/happyfajrian/brand/605a31cf8e81f/pandemi-covid-19-memicu-empat-perubahan-besar-perilaku-konsumen, 12 Mei 2022, pukul 14:07 WIB.

Sampouw, C. E. (2018). Experimental Study: The Influence of Pay Scheme and Personal Value to Budgetary Slack. Journal of Applied Management, 16(4), 614- 621.

Sari, R., C. (2018). Akuntansi Keperilakuan: Teori dan Implikasi. Yogyakarta: Andi.

Steven, D. (2002). The Effects of Reputation and Ethics on Budgetary Slack. Journal of Management Accounting Research, 14(1), 153-171.

Sutrisna, A. dan Abidin, D. (2016). Pengaruh Non Binding Budgetary Announcement, Reputasi, Etika dan Self-Esteem Pada Budgetary Slack. Jurnal Ilmiah Tirtayasa Ekonomika, 11(1), 1-11.

Tambun, R. (2020). Penganggaran Perusahaan. Jakarta: PT. Rel Karir Pembelajar

Waworuntu, T. S. (2013). Evaluasi Penyusunan Anggaran Sebagai Alat Pengendalian Manajemen. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(3), 904-913.

Zinko, R., Gentry, W., A., Hall, A., dan Grant, G., L. (2012). Reputational change among managers. Journal of Managerial Issues, 24(1): 9–26.

Downloads

Published

2022-10-31

Issue

Vol. 6 No. 2 (2022)

Section

Articles

License

Authors who publish in this journal agree to the following terms:

 

  1. The copyright of any article is held by its author.
  2. The author grants the journal, first publication rights with the work licensed concurrently under a Creative Commons Attribution License which allows others to share the work with an acknowledgment of authorship and the work's initial publication in this journal.
  3. Authors may make additional separate contractual arrangements for the non-exclusive distribution of the published journal version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process, as doing so can lead to a productive exchange, as well as earlier and larger citation of the published work.
  5. Published articles and related materials are distributed under a Creative Commons Attribution-ShareAlike 4.0 International License