Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)

The Effect of Compensation Schemes, and Self-Efficacy on Slack Budgeting

Authors
Ade Elsa Betavia, Nayang Helmayunita, Mia Angelia Setiawan
Corresponding Author
Ade Elsa Betavia
Available Online 10 March 2020.
DOI
10.2991/aebmr.k.200305.046How to use a DOI?
Keywords
slack budgeting, compensation schemes, self-efficacy, moral reasoning
Abstract

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
10 March 2020
ISBN
10.2991/aebmr.k.200305.046
ISSN
2352-5428
DOI
10.2991/aebmr.k.200305.046How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Ade Elsa Betavia
AU  - Nayang Helmayunita
AU  - Mia Angelia Setiawan
PY  - 2020
DA  - 2020/03/10
TI  - The Effect of Compensation Schemes, and Self-Efficacy on Slack Budgeting
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 8
EP  - 15
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.046
DO  - 10.2991/aebmr.k.200305.046
ID  - Betavia2020
ER  -