KEJUJURAN DALAM PELAPORAN ANGGARAN Dengan Pendekatan Kuasi Eksperimen

Abstract

Abstract:  Business practices carried out by company owners sometimes set targets that are too high so that budget managers use any means to meet these targets. Budget managers tend to provide dishonest or semi-honest budget reports by using sources of budgetary slack by using the benefits of direct or indirect budgetary slack. This study tries to use the basic concept of measuring budgets using financial elements so that managers are more interested in committing fraud than the concept of measuring using non-financial ones. Furthermore, elements of participatory budgeting are included which allows dishonesty to occur in budget reporting due to information gaps between lower managers and company owners. This study aims to determine how the basic influence of budget measurement, the benefits of budgetary slack, and participatory budgeting with the dependent variable, namely the honesty of budget reporting with a quasi-experimental method. This study was attended by 120 undergraduate accounting student participants who were divided into 4 experimental groups (2x2). The results of this study show that the basis for measuring the budget, the benefits of budgetary slack, and participatory budgeting have a significant effect on the honesty of budget reporting.   Keywords: Financial and Non-Financial Measurement, Benefits of Budgetary Slack, Honesty in Financial Reporting.