Pengaruh nonbinding budgetary announcement terhadap slack dalam anggaran modal

FITRIYANI, Dewi, Dr. Ertambang Nahartyo, M.Sc

2008 | Tesis | S2 Magister Akuntansi

Penelitian ini menguji keefektifan komitmen atasan yang dinyatakan dalam pengumuman anggaran (budgetary announcement) terhadap timbulnya slack dalam anggaran modal. Hipotesis yang diajukan memprediksi pengumuman anggaran tidak mengikat (nonbinding budgetary announcement) berpengaruh negatif terhadap timbulnya slack anggaran. Penelitian menggunakan metoda eksperimen dengan tiga kondisi perlakuan yaitu nonbinding budgetary announcement (NBA), binding budgetary announcement (BA), dan no announcement (NA). Subjek pada penelitian adalah 48 mahasiswa Program Magister Akuntansi Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada. Alat uji statistik yang digunakan untuk menguji hipotesis adalah analysis of variance (anova). Anova digunakan untuk menguji pengaruh tiga kondisi perlakuan terhadap slack anggaran. Berdasarkan hasil pengujian hipotesis, penelitian ini menunjukkan bahwa pengumuman anggaran mengikat (nonbinding budgetary announcement) dapat mengurangi tercipta slack dalam anggaran modal.

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.

Kata Kunci : Slack dalam anggaran modal, Komitmen atasan, Nonbinding budgetary announcement, slack in capital budgeting, superior commitment