Analisis Fairness dan Incentive Contracting Pada Kinerja Berbasis Anggaran: Pengujian Eksperimen Atas Referent Cognition Theory

Analisis Fairness dan Incentive Contracting

Pada Kinerja Berbasis Anggaran:

Pengujian Eksperimen Atas Referent Cognition Theory

Oleh

Yusnaini, SE., MSi.

Universitas IBA Palembang

Abstract

Based on referent cognition theory, this study examines the effects of fairness and incentive on individual performance in a nonparticipative budgeting setting. An experimental design 2x2 between subject was conducted. Participants are as many as 88 student of accounting program. Two way anova analysis is used to investigate hypothesis.

 The result show as predicted by referent cognition theory. Performance was lowest when an unfair budget target assigned using an unfair budgeting process. When the budget target assigned was fair, the fairness or unfairness of the budgeting process had no effect on performance. When an unfair budget target was determined using a fair budgeting process, performance was not significantly different from performance of the subjects assigned fair budget targets.

Keywords: fairness; referent cognitions; budgeting, incentive contracting.

Full Download