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Shofiana Brahmayanti
Alumni Jurusan Akuntansi Program Swadaya FE UGM
Economics, Econometrics & Finance

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PENGARUH REPUTASI DALAM HUBUNGAN ANTARA ASIMETRI INFORMASI DENGAN SENJANGAN ANGGARAN DIBAWAH METODE KOMPENSASI TRUTH INDUCING Shofiana Brahmayanti; Mahfud Sholihin
Journal of Indonesian Economy and Business (JIEB) Vol 21, No 2 (2006): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.644 KB) | DOI: 10.22146/jieb.37124

Abstract

Previous studies suggest that reputation affects the relationship between information asymmetry and budgetary slack under the” slack inducing” compensation scheme. This current study examines whether the same effect occurs under the “truth inducing” compensation scheme. Using between subject experimental design, this study finds that reputation affect the relationship between information asymmetry and budgetary slack under the truth inducing compensation scheme. Especially, the results indicate that high reputation decreases budgetary slack when information asymmetry exists. The results may provide contributions both for theory development and practical implication
Co-Authors Mahfud Sholihin