Pengaruh Peran Manajer Dalam Penyusunan Anggaran Terhadap Perilaku Manajer Dinilai Dengan Informasi Akuntansi

R. Okky Satria

Abstract


Evaluation of the performance of managers in the preparation of the budget can be done with accounting information. Evaluation is done by accounting performance measurement that produces a score calculation results compared with behavioral factors and psychological factors manager. The purpose of this study to determine the score value of accounting information to managers as well as its influence on the manager's involvement in preparing the budget based on behavioral factors and psychological factor. The results showed that the results of the assessment are scored this suggests that using of accounting information as performance evaluation criteria will minimize the appearance of dysfunctional behaviour, if manager was being participated on budget planning. On the contrary, if manager was not being participated on budget planning, then the using of accounting information as performance evaluation criteria will stimulate the appearance of dysfunctional behaviour

Keywords: investing policy ratio; capital ratio; capital adequacy


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