Pengaruh Nonbinding Budgetary Announcement Terhadap Slack Dalam Anggaran Modal

Fitriyani, Dewi (2011) Pengaruh Nonbinding Budgetary Announcement Terhadap Slack Dalam Anggaran Modal. JURNAL AKUNTANSI & MANAJEMEN, 6 (1). pp. 44-57. ISSN 1858-3687

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Abstract

This Research examines the effectiveness of superior commitment which is stated in budgetary announcement towards slack emerging on capital budgeting. The brought out hypoyhesis assumes that nonbinding budgetary announcement has negative effect towards slack emerging in capital budgeting. The research applies experimentation method in accordance to three conditions: nonbinding budgetary announcement (NBA), binding budgetary announcement (BA), and no announcement (NA). The subjects of this experimentation were 48 students of Graduate Program in Accounting, Economics and Business Faculty, Gadjah Mada University. The statistical test to examine the hypothesis is the analysis of variance (ANOVA). It is used to verify the effect of those three conditions towards slack emerging in capital budgeting. The result of this examination shows that nonbinding budgetary announcement is able to minimize the occurence of slack in the proposal of capital budgeting.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:397
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:31 Oct 2016 07:41
Last Modified:08 Nov 2016 15:35

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