EFFECT OF NON-BINDING BUDGETARY ANNOUNCEMENT, REPUTATION, ETHICS AND SELF – ESTEEM IN BUDGETARY SLACK

Publication Date : 01/09/2016


Author(s) :

ANNA SUTRISNA, DEDY ABIDIN,.


Volume/Issue :
Volume 1
,
Issue 3
(09 - 2016)



Abstract :

This study aims to reexamine the influence nonbinding budgetary announcement (NBA), reputation, ethics and self -esteem of the budgetary slack. The results of this study can be used by the company in controlling slack in the budget and can be generalized so that it can be used in science, especially the science of accounting for the occurrence of slack in a company. This study used an experimental method which each variable carried by several stages which have been designed by the researchers. To know nonbinding budgetary announcement made by the six stages. As for knowing the reputation, ethics, and self -esteem experiment is divided into seven stages. Participants of this study were students of the Graduate School of Economics and Business, University of Hasanuddin Makassar many as 46 people. The results of this study indicate the first hypothesis, nonbinding budgetary announcement adversely affect the budgetary slack. The second hypothesis the reputation of influence on budgetary slack; third hypothesis, ethical influence on budgetary slack and the fourth hypothesis, self-esteem negatively affect budgetary slack. This means that the entire research hypothesis is accepted.


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