Partisipasi Anggaran, ketidakpastian Tugas, Penggunaan Informasi Akuntansi Untuk Evaluasi Kinerja Dan Perilaku Managerial  

Oleh:

Susanto, Yulius Kurnia

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 5 no. 1 (Jun. 2008), page 126-138.
Topik: accounting performance measure; budgetary participation; task uncertainty; and manager’s behavior.
Fulltext: AA71_05-01_Yulius Kurnia Susanto.pdf (219.0KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The role of accounting information I(such as budget) in performance evaluation (reliance on accounting performance measure or RAPM) can cause managers feeling tensions so that managers will negatively be have such as manipulating data and statement. This negative behavior is due to manager’s desire to get reward as much as much as possible. The main objective of this research is to examine the moderating effect of budgetary participations and task uncertainty on the relationship between RAPM and manager’s behavior. Data were drawn through questionnaire survey from Indonesia manufacturing companies. Further, the collected data were analyzed using a moderated regression analysis. The results show that higher the budgetary participation, the more negative is the relationship between RAPM and manager’s behavior. On the contrary the effect of task uncertainty on the relationship between RAPM and manager’s behavior is not significant. The research implication is that superior manager needs to pay attention to subordinate manager’s involvement on budget preparation when his/her performance is evaluated using accounting information so that dysfunctional behavior of subordinate manager can be minimized.

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