JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI
Vol 21 No 2 (2019)

PERAN BUDAYA DAN AKULTURASI DALAM INFORMATION SHARING DALAM ASPEK AKUNTANSI KEPERILAKUAN

DODDY PRIMAYUDIA (Unknown)



Article Info

Publish Date
03 Jul 2019

Abstract

Information is a crucial point in order to helps managers in decision making. Employees who acts as an agent on agency theory, will gladly report their achievement to their principal. On the other hand, employees tend to cover their faults, especially if the company’s targets are not achieved. There are many factors influencing the employees’ willingness to share the informations, prior to their faults or errors, and two of them are culture and the existence of the supervisor. This research uses experimental method and 2 × 2 factorial design to test the hypotheses. The sample in this research are low-acculturated Tionghoa (TAR) and high-acculturated Tionghoa (TAR). After the research is done, it is come to conclusion that; employees’ cultural background and acculturation did affect their willingness in information sharing. This research also concluded that the presence of supervisor did not affect employees’ willingness in information sharing prior to their faults and errors.

Copyrights © 2019






Journal Info

Abbrev

jame

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Manajemen dan Ekonomi is bi-annually peer-reviewed journal issued by Faculty of Economics and Business, Universitas Jenderal Soedirman. JAME aims to be the media for publishing empirical issues related to accounting, management, and economics studies. JAME invites manuscripts in ...