Jurnal Eksplorasi Akuntansi (JEA)
Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Skema Kompensasi Dan Self Efficacy Terhadap Budgetary Slack: Sebuah Studi Eksperimen

Mesrawati Candra (Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Nayang Helmayunita (Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang)



Article Info

Publish Date
08 Aug 2019

Abstract

This study aims to prove empirically about: 1) differences in the effect of truth inducing and slack inducing compensation schemes on budgetary slack, 2) differences in the effect of high and low self efficacy on budgetary slack, 3) the effect of interaction compensation schemes and self efficacy on budgetary slack. This study uses a quasi-experimental method with a group of research subjects who are students majoring in Accounting in the 2016 bachelor year of the Faculty of Economics, Padang State University. The sampling technique is total sampling. The population in this study amounted to 107 students. The source of research data is primary data using working paper in the form of coding or translating letters into numbers. Data analysis using two ways ANOVA test. The results of this study concluded that compensation schemes can affect lower-level managers in conducting budgetary slack, self-efficacy affects lower-level managers in conducting budgetary slack, and the influence of interaction compensation and self-efficacy schemes on budgetary slack

Copyrights © 2019






Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...