PARTISIPASI ANGGARAN, KETIDAKPASTIAN TUGAS, PENGGUNAAN INFORMASI AKUNTANSI UNTUK EVALUASI KINERJA DAN PERILAKU MANAGERIAL
ABSTRACT: The role of
accounting information (such as budget) in performance evaluation (reliance on
accounting performance measures or RAPM) can cause managers feeling tension so
that managers will negatively behave such as manipulating data and statement.
This negative behavior is due to manager’s desire to get reward as much as
possible. The main objective of this research is to examine the moderating
effect of budgetary participation and task uncertainty on the relationship
between RAPM and manager’s behavior. Data were drawn through questionnaire
survey from Indonesian manufacturing companies. Further, the collected data
were analyzed using a moderated regression analysis. The results show that the
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.
Keywords: accounting
performance measure, budgetary participation, task uncertainty, and manager’s
behavior
Penulis: Yulius Kurnia Susanto
Kode Jurnal: jpakuntansidd080090
