PENGARUH SELF ESTEEM, SKEMA PEMBERIAN INSENTIF, DAN TANGGUNG JAWAB PERSONAL TERHADAP BUDGETARY SLACK

Abstract

ABSTRACT

 

 

The objective of this study was to get the empirical proof about how self esteem, incentive distribution scheme, and personal responsibility able to cover the budgetary slack action of accounting student in Business and Economic Faculty of Islamic University of Malang. The population of this study were both college students of Business and Economic Faculty and the 8th semester of accounting student who studied in Business and Economic Faculty of Islamic University of Malang who had taken the study of management control, management accounting, and management auditing. The sample technique used was purposive sampling methods. The sample of the study were 150 questionnaire. This data was get from the college who had taken the management control, management accounting, and management auditing.

The data analysis used the double linear regression methods. The result of this study showed that(1) Self esteem, incentive distribution scheme, and personal responsibility had the significant influence on budgetary slack (2) Self esteem had the significant influence on budgetary slack action, where the level of self esteem can influence the individual itself too (3) Incentive giving scheme had a significant influence on budgetary slack action (4) Personal responsibilities had not influence on slack budgetary action

 

Keywords: Self Esteem, Incentive Giving Scheme, Personal Responsibilities And Budgetary Slack