Analisis Aspek Keperilakuan dalam Proses Penganggaran

Cindhita Mahardika, Hijroh Rokhayati

Abstract


This study aims to synthesize and analyze various theories that explain behavioral aspects of the budgeting process and its supporting factors. This study examined a number of 56 articles from 1973 to 2019, which were obtained through Googlesholar. The results of this study are behavioral aspects mapping into 3 stages of the budgeting process which include; goal setting, implementation and evaluation through the perspective of the theory used. The results of this study confirm that the behavioral aspects of the budget do not have theoretical cohesion. Various theories from the perspective of economics, organizational behavior, sociology and psychology are used to explain this issue. This study also provides a practical contribution to management in the form of an executive summary of managerial suggestions from theoretical reviews and empirical studies of previous research. This study provides a theoretical contribution in the form of a framework that elaborates the budgeting process and presents research gaps for future research.

 

Penelitian ini bertujuan untuk mensintesis dan menganalisis berbagai teori yang menjelaskan aspek keperilakuan dalam proses penganggaran beserta faktor-faktor pendukungnya. Penelitian ini mengkaji sejumlah 46 artikel sejak tahun 1973 sampai dengan tahun 2021. Hasil penelitian ini memetakan aspek keperilakuan dalam 3 tahapan proses penganggaran yang meliputi; penetapan tujuan, implementasi dan evaluasi melalui prespektif teori yang digunakan. Hasil penelitan ini mempertegas bahwa aspek keperilakuan dalam anggaran tidak memiliki kohesi teori. Berbagai teori dalam prespektif ekonomi, perilaku organisasi, teori sosiologi dan psikologi digunakan untuk menjelaskan prose penganggaran. Penelitian ini memberikan kontribusi praktis bagi manajemen berupa ringkasan eksekutif mengenai saran-saran manajerial dari tinjauan teoritis maupun kajian penelitian terdahulu. Penelitian ini memberikan kontribusi teoritis berupa kerangka kerja yang mengelaborasi proses penganggaran dan menyajikan riset gap untuk penelitian masa depan.


Keywords


akuntansi perilaku;penganggaran;studi literatur

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DOI: http://dx.doi.org/10.20961/jab.v21i1.600

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
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