Fakultas Ekonomi, Universitas Kristen Petra, Surabaya-Indonesia

Abstrak

Penelitian ini bertujuan untuk mengetahui apakah terdapat variasi cara penghitungan dan penyetoran Pajak Penghasilan Pasal 21/26 di perusahaan besar dan memiliki kecenderungan untuk lebih patuh. Metode penelitian yang dipakai adalah studi kasus tunggal pada PT X, sebuah perusahaan manufaktur. Hasil penelitian menunjukkan bahwa di tahun 2006 ada perbedaan penghitungan dan penyetoran PPh Pasal 21/26 antara yang dilakukan PT X dengan yang diatur oleh peraturan perpajakan, khususnya untuk pegawai tetap dan tidak tetap (harian). Variasi cara penghitungan dilakukan pada pegawai tetap karena adanya penghitungan ulang saat penyusunan SPT PPh Pasal 21 Tahunan dan pada pegawai harian karena penyederhaan cara penghitungan PPh 21/26 yang dianggap relatif rumit.

Kata Kunci : pajak penghasilan, PPh Pasal 21, variasi penghitungan PPh Pasal 21

Abstract

The objective of this qualitative study is to describe the implementation of employment tax regulation on PT X, a manufacturing company and to confirm there are any tendencies to have a different method or the calculation may vary on employment tax and to explain the rationales behind them in such a big and tend-to-comply company. This qualitative study is done with single case study approach. The results of this study shows that in 2006, PT X calculated and paid the employment tax for permanent and non-permanent (daily-paid) employees with a different techniques as describe on the tax regulation.The variations is found on monthly employment tax calculation for permanent employees that will be recalculated on yearly basis and on daily-paid employee for calculation simplification.

Keywords : income tax, withholding employment tax, variation on employment tax calculation.

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Faculty of Economics, Petra Christian University, Surabaya-Indonesia

Abstract

User satisfaction held an important position in an organization to measure information system implementation excellence. Therefore, it is necessary for an organization to evaluate their delivered service using end-user satisfaction as feedback. The objectives of this study are to evaluate user satisfaction and examine the dimensions of WEBQUAL instrument which are valued by e-library user in Stock Exchange of Thailand (SET). This research conducted under WEBQUAL theory (Barnes and Vidgen) and end-user satisfaction theory (Doll and Torkzadeh). Analysis organized from a set of data which involve 341 responses from e-library systems end-users confirm some degree of positive association between WEBQUAL dimensions and end-user satisfaction.

Keywords : User satisfaction, e-library systems, WEBQUAL theory, end-user satisfaction theory.

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STIE Nasional Banjarmasin, Indonesia

Abstrak

Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan.

Kata Kunci : auditing, fraud, financial statement fraud

Abstract

Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested.

Keywords : auditing, fraud, financial statement fraud

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Fakultas Ekonomi, Universitas Widya Mandala, Surabaya-Indonesia

Abstrak

Human capital sebagai salah satu komponen utama dari intellectual capital (intangible asset) yang dimiliki oleh perusahaan. Penelitian ini menggunakan obyek kantor akuntan publik Penelitian ini berusaha menguji apakah individual capability dan the organizational climate yang merupakan komponen dari human capital memiliki pengaruh yang signifikan terhadap kinerja perusahaan kantor akuntan publik baik secara individual (parsial) maupun secara simultan. Hasil penelitian menunjukkan bahwa pertama, individual capability berpengaruh signifikan terhadap kinerja kantor akuntan publik. Kedua, the organizational climate berpengaruh signifikan terhadap kinerja kantor akuntan publik. Ketiga, individual capability dan the organizational climate berpengaruh signifikan secara bersama-sama terhadap kinerja kantor akuntan publik. Pengujian juga membuktikan bahwa individual capability adalah variabel yang mempunyai pengaruh paling besar terhadap kinerja kantor akuntan publik.

Kata Kunci : Human capital, individual capability, the organizational climate.

Abstract

Human capital is of the intellectual capital components owned by a company. This study evaluates if individual capability and organizational climate affect business performance partially and simultaneously. We use public accounting firms as our subjects.. Our study shows that individual capability and organizational climate respectively influence performance in public accounting firms. Additionally, these two factors simultaneously affect performance. Overall individual capability shows stronger relationship to performance compared to organizational climate.

Keywords : Human capital, individual capability, the organizational climate.

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Fakultas Ekonomi Universitas Indonesia, Jakarta-Indonesia

Abstrak

Penelitian ini bertujuan untuk mengukur pengaruh faktor internal yaitu: profitabilitas, solvabilitas, internal auditor dan size perusahaan) dan faktor eksternal, yaitu ukuran KAP terhadap audit delay dan Timeliness pada perusahaan manufaktur yang terdaftar pada Jakarta Stock Exchange. Pemilihan sampel menggunakan metode Purposive Sampling. Dari hasil pengolahan Regresi Berganda pada Audit Delay diketahui bahwa koefisien determinasi Adjusted R2 = 0,123. Artinya seluruh variabel independen (Profitabilitas, Solvabilitas, Internal Auditor, Size Perusahaan, dan KAP) hanya mampu menjelaskan variasi dari variabel dependen (Audit Delay) adalah sebesar 12,3%. Sedangkan pada Timeliness, seluruh variabel independen (Profitabilitas, Solvabilitas, Internal Auditor, Size Perusahaan, dan KAP) dapat menjelaskan variasi pada variabel dependennya (Timeliness) adalah sebesar 7,9%. Hasil dari penelitian ini dapat membantu profesi akuntan publik dalam upaya meningkatkan efisiensi dan efektivitas proses audit dengan mengendalikan faktor-faktor dominan yang menyebabkan terjadinya Audit Delay dan Timeliness.

Kata Kunci : audit delay, timeliness, profitability, internal auditor, solvability, ukuran perusahaan, ukuran kantor akuntansi publik.

Abstract

The objective of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies that listed in Jakarta Stock Exchange.The Research sample was taken from Fifty-nine listed companies in Jakarta Stock Exchange. These samples were selected by using Purposive sampling method. Analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using P-Plot test.The result of Multiple Regression model shows that Audit Delay influenced by firm size and public accountant size, and Timeliness influenced by firm size and solvability. This result is recommended for auditor to increase effectiveness and efficiency of his audit performance and for all existing studies to contribute towards the current literature on Auditing.

Keywords : audit delay, timeliness, profitability, internal auditor, solvability, firm size, public accountant size

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Mahasiswa Program Doktor Ilmu Ekonomi, Universitas Sebelas Maret, Surakarta

Abstrak

Merger dan akuisisi merupakan langkah bank untuk meningkatkan kinerja dan skala usaha ekonomi, merger dan akusisi tidak signifikan untuk meningkatkan efisiensi bank. Rasio efisiensi diukur dengan DEA (Data Envelopment Analysis) yang dipergunakan untuk perbandingan kinerja bank dengan menggunakan rasio CAMEL. Penelitian ini menggunakan metode DEA untuk menghitung kinerja bank sesudah merger dan akusisi. Pengukuran efisiensi dihitung menggunakan data historis sejak tahun 1998 ketika krisis ekonomi regional terjadi sampai tahun 2009 sesudah krisis financial global di Indonesia. Rasio efisiensi diperhitungkan antara 0–100% sebagai parameter efisiensi, parameter input terdiri dari sumber dana bank dan parameter output terdiri dari penggunaan dana sebagai pinjaman dan surat-surat berharga. Hasil penelitian efisiensi menunjukkan bahwa merger dan akusisi tidak signifikan untuk meningkatkan efisiensi dan tergantung dengan faktor-faktor kualitatif dari bank seperti efektivitas organisasi dan kemampuan managerial. Hasil riset menunjukkan bahwa Bank Mandiri rasio efisiensinya stabil sesudah merger dan akusisi sampai tahun 2009 dan tidak terpengaruh oleh krisis tetapi mempengaruhi secara signifikan efisiensi di peer groupsnya pada saat merger dan akusisi tersebut. Krisis financial global hanya mempengaruhi Bank Century seperti fakta yang terjadi. Riset juga menunjukkan bahwa bank dengan modal di atas Rp. 10 Trilyun ( /- USD/Billions) mempunyai pengaruh terhadap variabel-variabel didalam peer group mereka. Dengan kata lain, merger dan akusisi di bank level menengah tidak akan berpengaruh terhadap peer groups mereka. Rasio efisiensi diukur dengan metode DEA, uji efisiensi sebelum dan sesudah merger dan akusisi menggunakan Uji-Mann Whitney dengan pendekatan parametri dan distribusi data tidak normal, analisis pengaruh merger dan akusisi ke peer groupnya diukur dengan uji ANOVA dan analisis pengaruh krisis financial global di tahun 2008 diukur menggunakan metode uji data berpasangan rasio efisiensi sebelum dan sesudah krisis.

Kata Kunci : Merger dan acquisitions, perbankan.

Abstract

This research use efficiency with DEA method to calculate the performance of the banks after merger and acquisition. Measurement of efficiency was calculate by historic data starting year 1998 when the regional crisis economic till 2009 after crisis financial global economic in Indonesia. The efficiency ratio has calculated between 0 to 100 percent of the efficiency parameter. The result of efficiency research shows that m & a not significance to increase the efficiently and depends with the qualitative variable of the banks, such: organizational effectiveness and managerial capability. The result of research show that Bank Mandiri has stable efficiency ratio after m & a till 2009 and not influence by the crisis but has significance influence to the efficiency of the peer-groups of the banks. Crisis financial global in the year 2008 only influence Bank Century as a fact. Research also show that only the banks with the capital up to IDR 10 Trillion ( /- USD. 1 Billions) has influence the efficiency criteria of their peer groups of the banks, the capital less than the amount not significance influence the efficiency criteria of their peer-groups. Efficiency ratio measure by DEA method and analysis, tests of efficiency before and after m&a using mann-whitney test non parametric approach with abnormal data distributions, analysis of peer groups influence by m & a measure with ANOVA tests and analysis of influence financial crisis global in year 2008 measure by pair-wise method the efficiency ratio before and after crisis.

Keywords : Merger and acquisitions, banking.

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YARSI University and CAPITAL PRICE2

Jl. Letjen. Suprapto, CempakaPutih, Jakarta 10510, Indonesia

Abstract

This research used financial ratio and managing expectations for active value about performance of PT IndocementTunggal Prakarsa, Tbk (INTP) as one of largest cement company with a strong brand image at Indonesia Stock Exchange (IDX). Unlike traditional corporate-performance metric, this study use growth value of matrix. INTP is well placed to meet Indonesia’s growing per capita of cement consumption. The financial data sources for this research are the audited annual reports of INTP2002-2008. The analysis focused on compounds annual growth rate (CAGR), profitability, total assets turnover, cost of capital, market value added & market risk and market perception map. This research also used growth value matrix to analysis the market perception of INTP in 2008 that combined current performance with future growth opportunity. The result of market perception mapping for 2008-2009 shows that INTP was just on market average of current performance index but the future growth opportunity was above the market average level. The conclusion explains that INTP has very good long-term fundamental performance’s trend and the company is indicated has strong capabilityto be excellent value manager in the future.

Keywords : ndocement, value matrix, current performance, growth opportunity, market perception.

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Fakultas Ekonomi, Universitas Airlangga Surabaya

Abstrak

Penelitian ini menggunakan Theory of Planned Behavior/TPB (Ajzen 1991) dengan tambahan variabel kewajiban moral (Bobek and Hatfield 2003), untuk menjelaskan perilaku ketidakpatuhan pajak wajib pajak orang pribadi. Sebanyak 155 sampel wajib pajak orang pribadi. Penelitian ini menggunakan Structural Equation Modeling (SEM) dengan software SPSS 16.0. dan AMOS 16. Hasil penelitian menghasilkan kesimpulan, pertama, sikap terhadap ketidakpatuhan berpengaruh negatif dan tidak signifikan terhadap niat untuk tidak patuh terhadap pajak. Kedua, norma subyektif berpengaruh positif dan tidak signifikan terhadap niat untuk tidak patuh terhadap pajak. Ketiga, kewajiban moral berpengaruh positif dan signifikan terhadap niat untuk tidak patuh terhadap pajak. Keempat, PBC berpengaruh negatif dan tidak signifikan terhadap niat untuk tidak patuh terhadap pajak. Kelima, PBC berpengaruh negatif dan tidak signifikan terhadap perilaku ketidakpatuhan pajak. Keenam, niat seseorang untuk tidak patuh terhadap pajak berpengaruh positif dan signifikan terhadap perilaku ketidakpatuhan pajak. Hasil perbandingan antara deskriptif variabel dengan hasil loading factor masing-masing indikator terhadap variabel, menemukan: pertama, kontribusi terbesar terhadap sikap ketidakpatuhan pajak tetaplah aspek ekonomi yaitu memaksimalkan utilitas finansial. Kedua, pihak yang memberikan kontribusi terbesar dalam norma subyektif adalah konsultan pajak dan berikutnya adalah teman/orang terdekat dilingkungan. Ketiga, kontribusi paling besar terhadap tingginya moral untuk patuh terhadap pajak diberikan oleh indikator rasa bersalah. Keempat, PBC yang cukup besar terhadap ketidakpatuhan pajak disebabkan oleh kontribusi controllability.

Kata Kunci : Theory of planned behavior, attitude, subjective norm, perceived behavioral control, moral obligation, intention, tax noncompliance.

Abstract

This study using Theory of Planned Behavior/TPB (Ajzen 1991) with moral obligation variable (Bobek and Hatfiel 2003), to explain the tax noncompliance behavior of individual taxpayers. Researchers using 155 samples of individual tax payers. The testing of the research using Structural Equation Modeling (SEM) with SPSS 16.0 software and AMOS 16. The results of hypothesis testing conclude that: first, the attitude toward non-compliance has negative correlation and not significant toward intention to noncom ply. Second, subjective norms has positive correlation and not significant toward the intention to noncom ply. Third, moral obligation has positive and significant impact toward the intention to noncomply. Fourth, PBC has negative corelation and not significant toward the intention to noncomply. Fifth, PBC has negative corelation and not significant toward the tax noncompliance behavior. Sixth, the intention to noncomply has positive corelation and significant toward tax noncompliance behavior. The comparison result between descriptive variables and loading factor of each indicator toward variable found that; first, the biggest contribution toward tax non-compliance attitude remains the economic aspects of maximizing the financial utility. Second, the part tha give the biggest contribution toward subjective norm is tax consultant, and the next is friend/closest person around. Third, the highest contribution toward the moral of tax compliance is feeling guilty. Fourth the significance PBC toward tax non-compliance due to the contribution of controllability.

Keywords : Theory of planned behavior, attitude, subjective norm, perceived behavioral control, moral obligation, intention, tax noncompliance.

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Accounting Education, Sanata Dharma University, Yogyakarta

Abstract

This research is a classroom action research. The goal of conducting this research is to improve students’ enjoyment level and their test scores by implementing role-playing method. The research is conducted in Accounting Education Study Program of Sanata Dharma University at odd semester on academic year 2010/2011. The participants were divided into two classes. The first class was the class that got the treatment, while the second class was the control class. The result of the study showed that there was an improvement of students’ enjoyment level and test scores in the class which implemented role-playing method.

Keywords : Classroom action research, enjoyment level, tests scores.

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Fakultas Ekonomi, Universitas Diponegoro, Semarang

Abstract

This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is why and how the company constructs its financial reporting to deliver messages to its audience. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. Consequently, financial reporting is constructed as a rhetorical story about its performance, management ability and insight into the future.

Keywords : Rhetorics, financial reporting, legitimacy, narrative, qualitative.

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Fakultas Ekonomi Universitas Kristen Petra Surabaya

Abstrak

Penelitian ini bertujuan untuk mengetahui: 1) pengaruh dari diversitas pemanfaatan dan luas pemanfaatan teknologi informasi terhadap kepuasan pemakai akhir komputer dan 2) pengaruh interaksi antara ketidakpastian tugas dengan dimensi pemanfaatan teknologi informasi (diversitas dan luas pemanfaatan) terhadap kepuasan pemakai akhir komputer. Responden penelitian ini adalah tenaga administrasi tingkat fakultas dan program. pascasarjana yang menggunakan sistem informasi dalam melaksanakan tugasnya. Penelitian ini menggunakan regresi berganda untuk menguji hubungan antara dimensi pemanfaatan dengan kepuasan pemakai akhir komputer. Untuk menguji pengaruh interaksi antara dimensi pemanfaatan dengan ketidakpastian tugas terhadap kepuasan pemakai akhir komputer menggunakan alat analisis moderated regression analysis. Hasil penelitian menunjukkan bahwa diversitas pemanfaatan teknologi informasi berpengaruh signifikan terhadap kepuasan pemakai akhir komputer, dan interaksi antara diversitas pemanfaatan dengan ketidakpastian tugas juga berpengaruh signifikan terhadap kepuasan pengguna akhir komputer. Luas pemanfaatan teknologi informasi berpengarug signifikan terhadap kepuasan pemakai akhir komputer, akan tetapi interaksi antara luas pemannfaatan dengan ketidakpastian tugas tidak mempunyai pengaruh yang signifikan terhadap kepuasan pengguna akhir komputer.

Kata Kunci : Pemanfaatan, ketidakpastian tugas, kepuasan pengguna akhir

Abstract

This research aims to test influence from diversity and the extent of utilization of information technology on the end user computing satisfactions. Also, this research examine interaction between task uncertainty and dimension of utilization (diversity and the extent) information technology on the end-user computing satisfaction. This research responder are administrative personel in faculty and program pascasarjana levels using information system in executing the duty. This research take sampel as much 65 sampel. Analysis used int this research is multiple regression to examine correlation between dimension of utilization with end-user computing satisfaction. While to examine the effect interaction between dimension of utilization and task uncertainty with end-user computing satisfaction used moderated regression analysis. The result of analysis indicate that diversity information technology are influece on the end-user computing satisfaction, interaction between diversity of utilization information technology and task uncertainty are influence on the end-user computing satisfaction. Although, extent of utilization information technology and interaction between extent of utilization information technology with task uncertainty are not significant influence on the end-user satisfaction.

Keywords : Utilization, uncertainty task, end user satisfaction.

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Sekolah Tinggi Ilmu Ekonomi Atma Bhakti Surakarta

Abstrak

Tujuan penelitian ini adalah untuk menguji faktor-faktor yang menentukan efektivitas sistem informasi pada organisasi sektor publik. Penelitian ini berdasarkan pada model yang diajukan oleh Gupta et al (2007). Data yang digunakan adalah data primer berdasarkan kuesioner yang didistribusikan pada organisasi sektor publik di Surakarta. Sebanyak 300 kuesioner telah dikirim, 105 kuesioner kembali, dan hanya 97 kuesioner dapat digunakan. Data di analisis menggunakan regresi berganda dengan software SPSS 16. Hasil penelitian menunjukkan bahwa manajemen puncak, manajemen sistem informasi dan sistem informasi secara statistik berpengaruh positif terhadap efektivitas sistem informasi. Kepuasan pengguna dan budaya organisasi tidak berpengaruh positif terhadap efektivitas sistem informasi.

Kata Kunci : Manajemen puncak, manajemen sistem informasi, kepuasan pengguna, budaya organisasi dan penggunaan sistem informasi.

Abstract

The objective of this study is to examine some factors that determinant of information system effectiveness. The study is based on the model proposed by Gupta et al.,(2007). Data used in this study is primary data based on questionnaires distributed to public sector organization in Surakarta. Three hundred questionnaires have sent to companies, 105 questionnaires were returned, and only 97 questionnaires can be used. The data were analyzed by using multiple regression by SPSS 16 software. The results of this study show that top management, information system management and information system use are statistically significant positive influence to information system effectiveness. User satisfaction and organization culture are insignificant positive influence to information system effectiveness.

Keywords : Top management, information system management, user satisfaction, organi¬zation culture and informastion system use.

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Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya Jakarta

Abstrak

Autoregressive model yang dikombinasikan dengan univariate Exponential GARCH model digunakan untuk mengkonstruksi model spillover volatilitas, tulisan ini mengkaji asymmetric effect dan efek persistensi volatilitas pasar saham di Indonesia dan Singapura, dan efek spillover volatilitas dari pasar saham Singapura, yang dipertimbangkan sebagai salah satu pusat kegiatan keuangan Asia, ke pasar saham Indonesia selama periode setelah krisis keuangan Asia. Studi ini mengungkapkan bahwa tingkat persistensi volatilitas meningkat saat spillover effect dari Singapura dimasukan sebagai variabel tambahan ke dalam persamaan variance. Temuan empiris lain adalah terdapat fakta kuat keberadaan efek spillover volatilitas dari pasar saham Singapura ke Indonesia.

Kata Kunci : Spillover volatilitas, asymmetric effect, leverage effect, exponential GARCH, pasar saham, Indonesia, Singapura

Abstract

Using an Autoregressive model combined with a univariate Exponential GARCH model for constructing a volatility spillover model, we investigate asymmetric effect and volatility persistence effect in Indonesia and Singapore stock market, and the effect of volatility spillover from Singapore stock market considered as one of Asian financial activity center to Indonesia stock market during the post Asian financial crisis period. The study reveals that the degree of volatility persistence slightly increases as we include the spillover effect from Singapura as one extra variable in the variance equation. We also find that strong evidence of volatility spillover effect from Singapore to Indonesia stock market.

Keywords : Volatility spillover, asymmetric effect, leverage effect, exponential GARCH, stock market, Indonesia, Singapura.

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Fakultas Ekonomi Universitas IBA Palembang

Abstrak

Penelitian ini berdasarkan teori referent cognition. Tujuan penelitian ini adalah menguji pengaruh keadilan dan insentif terhadap kinerja individu dalam konteks non partisipasi anggaran. Pengujian dilakukan dengan desain eksperimental 2x2 between subject. Partisipan adalah 88 orang mahasiswa program studi akuntansi pada kelas eksekutif. Pengujian hipotesis dilakukan dengan menggunakan alat analisis two way anova. Pengujian hipotesis menunjukkan hasil yang selaras dengan apa yang dikemukakan oleh teori referent cognition. Dari hasil penelitian diperoleh bahwa, kinerja rendah ketika target dan proses penentuan anggaran dilakukan secara tidak adil. Kinerja pada target anggaran yang adil tidak berbeda meskipun proses penetapan anggaran tersebut dilakukan secara adil maupun tidak. Sedangkan kinerja pada target anggaran yang tidak adil tidak berbeda dengan kinerja pada target anggaran yang adil ketika proses dalam penetapan anggaran tersebut dilakukan secara adil.

Kata Kunci : Fairness, referent cognitions, anggaran, insentif

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 subjects was conducted. Participants are as many as 88 student of accounting program in executive class. Two way ANOVA analyses are 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 significant 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.

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