Artikel Ilmiah : C1C012097 a.n. ANISA KARTINI
| NIM | C1C012097 |
|---|---|
| Namamhs | ANISA KARTINI |
| Judul Artikel | PENGARUH BUDGET-BASED INCENTIVE CONTRACTS, TARGET KINERJA DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA INDIVIDU (STUDI EKSPERIMEN) |
| Abstrak (Bhs. Indonesia) | Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode eksperimen yang berjudul: “Pengaruh Budget-Based Incentive Contracts, Target Kinerja Dan Kompleksitas Tugas Terhadap Kinerja Individu (Studi Eksperimen)”. Penelitian ini dilakukan dengan melibatkan 87 mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman. Masalah penelitian ini adalah apakah perbedaan jenis budget-based incentive contracts, target kinerja dan kompleksitas tugas berpengaruh terhadap kinerja individu. Tujuan penelitian ini adalah untuk mengetahui pengaruh perbedaan jenis budget-based incentive contracts, target kinerja dan kompleksitas tugas terhadap kinerja individu. Penelitian ini menggunakan metode eksperimen dengan model 2x2x2 between subject. Budget-based incentive contracts dimanipulasi menjadi budget-linear contract dan budget-fixed contract. Target kinerja dimanipulasi menjadi target 75% dan target 100%. Kompleksitas tugas dimanipulasi menjadi less complex task dan complex task. Hasil penelitian ini menunjukkan bahwa perbedaan jenis budget-based incentive contracts dan target kinerja tidak berpengaruh signifikan terhadap kinerja individu. Namun kompleksitas tugas berpengaruh signifikan terhadap kinerja individu. Hasil penelitian ini dapat menambah literatur di bidang ilmu pengetahuan akuntansi manajemen dengan pendekatan keperilakuan yang menggunakan desain eksperimen dan dapat bermanfaat bagi para pengambil keputusan di perusahaan. |
| Abtrak (Bhs. Inggris) | This research is a quantitative study using an experimental method entitled: "The Effect of Budget-Based Incentive Contracts, Performance Target And Complexity Task To Individual Performance (Experimental Study)". This study was performed involving 87 bachelor students majoring in Accounting Faculty of Economics and Business, Jenderal Soedirman University. The problem of this study was whether different types of budget-based incentive contracts, performance targets and complexity of the task influence on individual performance. The purpose of this study was to determine the effect of different types of budget-based incentive contracts, performance targets and complexity of tasks to individual performance. This study used an experimental method with 2x2x2 models between subject. Budget-based incentive contracts were manipulated into budget-linear contract and budget-fixed contract. Target performance was manipulated into a target of 75% and 100% target. The complexity of the task was manipulated into less complex tasks and complex task. The results of this study indicate that different types of budget-based incentive contracts and performance targets had no significant effect on the performance of individuals. But the complexity of the task had significant effect on the performance of individuals. The results of this study can be added to the literature in the field of management accounting knowledge with behavioral approach that uses experimental design and can be useful for decision makers in a company. |
| Kata kunci | Budget-based incentive contracts, target kinerja, kompleksitas tugas, kinerja individu. |
| Pembimbing 1 | Dr. Eliada Herwiyanti, M.Si, Ak |
| Pembimbing 2 | Drs. Mafudi, M.Si, Ak |
| Pembimbing 3 | Drs. Syaiful Azhar, M.Si, Ak |
| Tahun | 2016 |
| Jumlah Halaman | 109 |
| Tgl. Entri | 2016-04-26 09:40:33.764416 |