FEEDBACK’S EFFECT ON BUDGETARY SLACK AND SELF-EFFICACY AS MODERATION VARIABLE

Aryani Intan Endah Rahmawati, Supriyadi -

Abstract


Abstract 

This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive feedback significantly minimizes (the potential for budgetary slacking under conditions of information asymmetry—and vice versa. However, there is no difference in the average budget slack on managers with high or low self-efficacy, who get positive feedback.

Keywords: budgetary slack, feedback, information asymmetry, self-efficacy

 

Abstrak

Tujuan penelitian ini adalah menguji pengaruh umpan balik positif dan negatif terhadap senjangan anggaran serta pengaruh efikasi diri terhadap hubungan keduanya pada kondisi informasi asimetri. Penelitian terdahulu telah menguji berbagai cara mitigasi praktik senjangan anggaran, tetapi penelitian tersebut belum memisahkan antara umpan balik positif dan negatif. Penelitian ini memprediksi umpan balik positif (negatif) akan memperkecil (memperbesar) potensi senjangan anggaran pada kondisi informasi asimetri, dan efikasi diri tinggi akan memperkuat umpan balik positif (negatif) dalam mengurangi (meningkatkan) senjangan anggaran pada kondisi informasi asimetri. Berdasarkan data eksperimen, penelitian ini mendokumentasikan hasil bahwa umpan balik positif (negatif) dapat secara signifikan memperkecil (memperbesar) potensi senjangan anggaran pada kondisi informasi asimetri. Namun, tidak ada perbedaan rata-rata senjangan anggaran pada manajer dengan efikasi diri tinggi maupun rendah yang mendapatkan umpan balik positif.

Kata kunci: senjangan anggaran, umpan balik, efikasi diri


Keywords


budgetary slack, feedback, information asymmetry, self-efficacy, senjangan anggaran, umpan balik, efikasi diri

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References


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