Analisis Fairness dan Incentive Contracting pada Kinerja Berbasis Anggaran: Pengujian Eksperimen Atas Referent Cognition Theory

Yusnaini Yusnaini




Abstract


Based on referent cognition theory, this study examines the effects of fairness and incentive on individual performance in a nonparticipative budgeting setting. An experimental design 2x2 between subjects was conducted. Participants are as many as 88 student of accounting program in executive class. Two way ANOVA analyses are used to investigate hypothesis. The result show as predicted by referent cognition theory. Performance was lowest when an unfair budget target assigned using an unfair budgeting process. When the budget target assigned was fair, the fairness or unfairness of the budgeting process had no significant effect on performance. When an unfair budget target was determined using a fair budgeting process, performance was not significantly different from performance of the subjects assigned fair budget targets.


Abstract in Bahasa Indonesia:

Penelitian ini berdasarkan teori referent cognition. Tujuan penelitian ini adalah menguji pengaruh keadilan dan insentif terhadap kinerja individu dalam konteks non partisipasi anggaran. Pengujian dilakukan dengan desain eksperimental 2x2 between subject. Partisipan adalah 88 orang mahasiswa program studi akuntansi pada kelas eksekutif. Pengujian hipotesis dilakukan dengan menggunakan alat analisis two way anova. Pengujian hipotesis menunjukkan hasil yang selaras dengan apa yang dikemukakan oleh teori referent cognition. Dari hasil penelitian diperoleh bahwa, kinerja rendah ketika target dan proses penentuan anggaran dilakukan secara tidak adil. Kinerja pada target anggaran yang adil tidak berbeda meskipun proses penetapan anggaran tersebut dilakukan secara adil maupun tidak. Sedangkan kinerja pada target anggaran yang tidak adil tidak berbeda dengan kinerja pada target anggaran yang adil ketika proses dalam penetapan anggaran tersebut dilakukan secara adil.

Kata kunci: Fairness, referent cognitions, anggaran, insentif


Keywords


Fairness; referent cognitions; budgeting, incentive contracting.

Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

click tracking
View My Stats




Copyright © Research Center Web-Dev Team