文章基本信息

标题：PENGARUH REPUTASI DALAM HUBUNGAN ANTARA ASIMETRI INFORMASI DENGAN SENJANGAN ANGGARAN DIBAWAH METODE KOMPENSASI TRUTH INDUCING
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作者：Shofiana Brahmayanti ; Shofiana Brahmayanti ; Mahfud Sholihin 等
期刊名称：Journal of Indonesian Economy and Business
印刷版ISSN：2085-8272
电子版ISSN：2338-5847
出版年度：2006
卷号：21
期号：2
页码：175-185
DOI：10.22146/jieb.37124
语种：English
出版社：Universitas Gadjah Mada
摘要：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.
关键词：Asimetri informasi; reputasi; senjangan anggaran; truth inducing