KEJUJURAN DALAM PELAPORAN ANGGARAN DENGAN PENDEKATAN KUASI EKSPERIMEN

Authors

  • Fazli Syam BZ Universitas Syiah Kuala
  • Khalif Abdurrahman Universitas Syiah Kuala
  • Riha Dedi Priantana Universitas Syiah Kuala

DOI:

https://doi.org/10.26418/apssai.v3i2.88

Keywords:

Benefits of budgetary slack, Financial and non-financial measurement, Honesty in financial reporting

Abstract

Business practices carried out by companies sometimes set targets that are too high so budget managers use any means to meet these targets. This study uses the basic concept of measuring budgets using financial elements rather than non-financial ones. Furthermore, elements of participatory budgeting are included which allows dishonesty to occur in budget reporting due to information gaps between lower managers and company owners. This study aims to determine how the basic influence of budget measurement, the benefits of budgetary slack, and participatory budgeting with the dependent variable, the honesty of budget reporting with a quasi-experimental method. This study was attended by 120 undergraduate accounting student participants who were divided into 4 experimental groups (2x2). The study results show that the basis for budget measurement, budgetary slack, and participatory budgeting have a significant effect on the honesty of budget reporting.

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Published

28-10-2023

How to Cite

Syam BZ, F., Abdurrahman, K., & Priantana, R. D. (2023). KEJUJURAN DALAM PELAPORAN ANGGARAN DENGAN PENDEKATAN KUASI EKSPERIMEN. APSSAI ACCOUNTING REVIEW, 3(2), 159–175. https://doi.org/10.26418/apssai.v3i2.88

Issue

Vol. 3 No. 2 (2023): Oktober

Section

Articles

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Copyright (c) 2023 Authors

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