PENGARUH PERSEPSI KEADILAN DAN TRUST TERHADAP KESENJANGAN ANGGARAN: STUDI EKSPERIMEN DALAM KONTEKS PENGANGGARAN PARTISIPATIF

This study aimed to test whether percepions distributive justice and procedural justice subordinates during the participatory budgeting process can foster trust subordinates to their supervisor and also to prove whether the trust subordinates to supervisor can minimize the tendency of subordinates t...

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Bibliographic Details
Main Authors: , Delli Maria, , Dr. Ertambang Nahartyo, M. Sc.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2011
Subjects:
ETD
Description
Summary:This study aimed to test whether percepions distributive justice and procedural justice subordinates during the participatory budgeting process can foster trust subordinates to their supervisor and also to prove whether the trust subordinates to supervisor can minimize the tendency of subordinates to create budgetary slack. An experimental design 2x2 between subjects was conducted. Participants are as many as 43 students of Master of Economics of Development and Master of Accounting, Faculty of Economics and Business Gajah Mada University. Hypothessi testing with ANOVA. The results of this study indicate that perceptions of distributive justice and procedural justice subordinates during the participatory budgeting process can foster trust subordinates to supervisor. This study also prove that trust subordinates to supervisor can minimize the tendency of subordinates to create budgetary slack.