FRAMING INFORMASI ANGGARAN, TANGGUNGJAWAB DAN MOTIVASI INTRINSIK DALAM PENGAMBILAN KEPUTUSAN INVESTASI

Authors

  • Anna Sutrisna Sukirman
  • Rastina Rastina
  • Dedy Abidin
  • Syamsinar Syamsinar

Abstract

This study aims to re-examine the effect of the influence of budget information framing, intrinsic responsibility andmotivation in making investment decisions made in regional companies. This study examines three conditions that mightinfluence whether group decisions are more risk-taking or risk-averse: (1) the preparation of decision alternatives, (2) thelevel of responsibility for decisions related to previous investments, and (3) the existence of rewards given for thesuccess of a particular project. This study uses an experimental study, using the experimental design within subject 2 x 2by providing scenarios in decision making. Participants in this study were 20 local company employees who did work inregional companies in the city of Makassar. The conclusion of this research is that the decision making is not differentwhen the information is framed positively and when the reward is given for the success of a project carried out by thecompany.

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Published

2018-12-30

Issue

Section

ADMINISTRASI, AKUNTANSI, BISNIS, DAN HUMANIORA