IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v1y1997i2p174-183.html
   My bibliography  Save this article

Aspek Perilaku Dalam Penganggaran Partisipatif

Author

Listed:
  • Isti Rahayu

    (Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia)

Abstract

Anggaran merupakan salah satu alat yang dapat membantu perencanaan, koordinasi dan penilaian kinerja dalam perusahaan. Penyusunan anggaran itu sendiri antara lain dapat dilakukan secara partisipatif. Penyusunan anggaran secara partisipatif dengan melibatkan para manajer tentunya akan mengakibatkan berbagai aspek perilaku, baik positif maupun negatif. Aspek positif antara lain berkurangnya ketegangan bawahan, berkurangnya konfiik antara bawahan dengan atasan, dan meningkatnya motivasi bawahan yang pada akhimya akan mmingkatkan kinerja. Sedangkan aspek negatif antara lain munculnya kesempatan bagi bawahan untuk mendapatkan slack anggaran.

Suggested Citation

  • Isti Rahayu, 1997. "Aspek Perilaku Dalam Penganggaran Partisipatif," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 1(2), pages 174-183, September.
    • Handle: RePEc:uii:jaaife:v:1:y:1997:i:2:p:174-183
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/11046/8436
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/11046/8436
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:1:y:1997:i:2:p:174-183. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.