Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas
Abstract: The study aimed to
investigate individual values that involved in planning activities. This study tested the effect of three type of
personal values (achievement, power, and tradition) on budgetary slack. This
study used theory of planned behaviour.
To determine the budgetary slack in this survey, 30 accounting students
at Bengkulu University as respondents performed the specific task in December
2014. Firstly, they prepared a budget based on the real need, then the slack
was created. Data was analysis by using multiple linear regression. The
regression results indicated that the value of achievement and power values
positively effected on budgetary slack. This meant that the higher the value of
a person's achievement and power, the greater budgetary slack occurred. While
the value of tradition negatively affected the budgetary slack, which means
that the higher the value of tradition in the possession, the smaller the
budgetary slack done. The limitation of this study was the measurement of the
individual values obtained low result which indicated lack of correlation
between the items in questionnaires. Therefore, the suggestion for future
research is to improve or review the questionnaires that are used in this
study.
Penulis: Lisa Martiah Nila
Puspita, Rifaatul Khoiriyah, Lukluk Fuada
Kode Jurnal: jpakuntansidd131103
