PENGARUH SKEMA PEMBERIAN INSENTIF DAN TANGGUNG JAWAB PERSONAL TERHADAP BUDGETARY SLACK

Putri Efrilna - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study is an experimental research to determine the effect of incentive schemes and personal responsibility towards budgetary slack. The population of this study is a student of S1 majoring in Accounting force 2015 State University of Padang. The number of samples that followed the experiment was 80 students. Sampling technique using purposive sampling with sample criteria has passed Management Accounting and Budgeting courses. Data collection using questionnaires and manipulations on the subject of the study. The assumption test is a normality test using Kolmogorov Smirnov and homogeneity test using Levene's Test. Hypothesis test used in this research is Two Ways ANOVA which is accompanied by Post Hoc LSD (Least Significance Different) test.

The results showed that incentive schemes affect the budgetary slack as indicated by the sig value. of 0.006 ≤ 0.05 whereas personal responsibility has no effect on budgetary slack because the significance value of 0.712 ≥ 0.05. This study shows that the inducing slack inducing group will create a larger budgetary slack than the experimental group of truth inducing.

 

Keywords:       Incentives, slack inducing, truth inducing, personal   responsibility,  and budgetary slack.


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