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PENGARUH BUDGET BASED INCENTIVE CONTRACTS DAN BUDGET LEVEL DALAM KINERJA INDIVIDU
Abstrak (Bhs. Indonesia)
Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan jenis skema budget based incentive contracts dan peningkatan budget level terhadap kinerja, serta interaksi antara budget based incentive contracts dan budget level. Penelitian ini menggunakan teknik eksperimen dengan melibatkan 48 partisipan mahasiswa jurusan Akuntansi Universitas Jenderal Soedirman. Penelitian ini menggunakan desain eksperimen 2x2 between subject. Budget based incentive contracts dimanipulasi menjadi budget linear contract dan budget fixed contract, sedangkan budget levels (performance target) dimanupulasi menjadi target 50% dan target 75%. Hasil penelitian ini menunjukkan bahwa perbedaan jenis skema budget based incentive contracts tidak berpengaruh signifikan terhadap kinerja. Sedangkan dengan adanya peningkatan budget level berpengaruh signifikan terhadap kinerja. Hasil lainnya menunjukkan tidak terdapat interaksi two-way yang signifikan antara budget based incentive contracts dengan budget level.
Abtrak (Bhs. Inggris)
This study aims to determine the effect of different types of budget-based incentive contracts and an increase in the budget level of the performance, as well as the interaction between the budget based incentive contracts and budget level. This study used a experiment technique involving 48 participants with majors in Accounting. This study used 2x2 between subject experimental design. Budget based incentive contracts manipulated into a budget linear contract and budget fixed contract, while the budget level (performance targets) manipulated the target of 50% and 75%. The results showed that the difference in the type of scheme budget based incentive contracts no significant effect on performance. Meanwhile, with the increased budget level have a significant effect on performance. Other results showed there was no two-way interaction between budget based incentive contracts and budget level.
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