Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study
Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack. Previous studies said that information asymmetry is rated as one of the causes of the creation of budgetary...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2019-04-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21482 |
| _version_ | 1818999280145268736 |
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| author | Zaenal Fanani Georgina Elizabeth K. Saudale |
| author_facet | Zaenal Fanani Georgina Elizabeth K. Saudale |
| author_sort | Zaenal Fanani |
| collection | DOAJ |
| description | Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack. Previous studies said that information asymmetry is rated as one of the causes of the creation of budgetary slack. The purposes of this 3x2 factorial experimental study and between subject designs are to see the effect of information asymmetry on the budgetary slack and see whether information asymmetry and self-efficacy leads to the creation of budgetary slack. This study involved 65 undergraduate and postgraduate students from the accounting department of Economics and Business Faculty in Universitas Airlangga Surabaya as participants. One way ANOVA and two- way ANOVA is used to test and analyze the proposed hypothesis. Results show that information asymmetry influences the creation of budgetary slack. However, production managers with high or low self-efficacy are still taking advantage of asymmetric information that happened to do budgetary slack. |
| first_indexed | 2024-12-20T22:14:55Z |
| format | Article |
| id | doaj.art-b1e266ab67044635a009e20c6df582df |
| institution | Directory Open Access Journal |
| issn | 1411-0288 2338-8137 |
| language | Indonesian |
| last_indexed | 2024-12-20T22:14:55Z |
| publishDate | 2019-04-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-b1e266ab67044635a009e20c6df582df2022-12-21T19:25:05ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882338-81372019-04-01202627210.9744/jak.20.2.62-7219480Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental StudyZaenal Fanani0Georgina Elizabeth K. Saudale1Accounting Department – Economic and Business Faculty – Universitas Airlangga, Jl. Airlangga No.4, Surabaya, IndonesiaAccounting Department – Economic and Business Faculty – Universitas Airlangga, Jl. Airlangga No.4, Surabaya, IndonesiaParticipation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack. Previous studies said that information asymmetry is rated as one of the causes of the creation of budgetary slack. The purposes of this 3x2 factorial experimental study and between subject designs are to see the effect of information asymmetry on the budgetary slack and see whether information asymmetry and self-efficacy leads to the creation of budgetary slack. This study involved 65 undergraduate and postgraduate students from the accounting department of Economics and Business Faculty in Universitas Airlangga Surabaya as participants. One way ANOVA and two- way ANOVA is used to test and analyze the proposed hypothesis. Results show that information asymmetry influences the creation of budgetary slack. However, production managers with high or low self-efficacy are still taking advantage of asymmetric information that happened to do budgetary slack.http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21482information asymmetry, budgetary slack, self-efficacy, budget participation. |
| spellingShingle | Zaenal Fanani Georgina Elizabeth K. Saudale Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study Jurnal Akuntansi dan Keuangan information asymmetry, budgetary slack, self-efficacy, budget participation. |
| title | Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study |
| title_full | Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study |
| title_fullStr | Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study |
| title_full_unstemmed | Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study |
| title_short | Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study |
| title_sort | influence of information asymmetry and self efficacy on budgetary slack an experimental study |
| topic | information asymmetry, budgetary slack, self-efficacy, budget participation. |
| url | http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21482 |
| work_keys_str_mv | AT zaenalfanani influenceofinformationasymmetryandselfefficacyonbudgetaryslackanexperimentalstudy AT georginaelizabethksaudale influenceofinformationasymmetryandselfefficacyonbudgetaryslackanexperimentalstudy |