Abstract
This research aimed to investigate the influence of incentive and monitoring provided to the decision maker that impacted on finance and non-finance orientation in budget planning. The independent variable in this study was incentive and monitoring in budget planning focusing on the project recommendation selection. While the dependent variable was finance and non-finance orientation in budget planning. The research employed an experimental method using descriptive statistics analysis applying a case study approach. The analysis involved multinomial logistics regression using a statistics computer application. The result of this study indicated that the decision maker did not provide significant evidence that s/he made a high emphasis on the finance and non-finance orientation without incentive and monitoring. However, the decision maker receiving private incentive emphasized highly on cash inflows and a low emphasis on cash outflows, or vice versa. Keywords: budget planning, project selection, finance orientation, non-finance orientation, private incentive, monitoring.
Highlights
This research aimed to investigate the influence of incentive and monitoring provided to the decision maker that impacted on finance and non-finance orientation in budget planning
The result of this study indicated that the decision maker did not provide significant evidence that s/he made a high emphasis on the finance and nonfinance orientation without incentive and monitoring
Sedangkan dampak insentif pribadi dan pemantauan untuk proyek dapat dilanjutkan, terdapat bukti signifikan pengambil keputusan memberikan penekanan yang lebih rendah pada arus kas masuk dan penekanan yang lebih tinggi pada arus kas keluar namun tidak ada bukti signifikan pengambil keputusan memberikan penekanan yang lebih tinggi pada orientasi non keuangan daripada orientasi keuangan.Berdasarkan hasil penelitian ini terdapat beberapa implikasi bagi perusahaan dan pengambil keputusan penganggaran modal, penelitian ini diharapkan mampu menjadi sarana informasi bagi perusahaan sehingga perusahaan lebih mampu mempertimbangkan adanya insentif dan pemntauan dalam proses penganggaran modal
Summary
This research aimed to investigate the influence of incentive and monitoring provided to the decision maker that impacted on finance and non-finance orientation in budget planning. 2. Memberikan bukti empiris mengenai adanya insentif pribadi yang diberikan kepada pengambil keputusan akan mempengaruhi tingkat penekanan terhadap orientasi keuangan yaitu arus kas masuk dan arus kas keluar serta orientasi non-keuangan dalam penganggaran modal.
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