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Abstract
Anggaran merupakan salah satu alat yang dapat membantu perencanaan, koordinasi dan penilaian kinerja dalam perusahaan. Penyusunan anggaran itu sendiri antara lain dapat dilakukan secara partisipatif. Penyusunan anggaran secara partisipatif dengan melibatkan para manajer tentunya akan mengakibatkan berbagai aspek perilaku, baik positif maupun negatif.
Aspek positif antara lain berkurangnya ketegangan bawahan, berkurangnya konfiik
antara bawahan dengan atasan, dan meningkatnya motivasi bawahan yang pada
akhimya akan mmingkatkan kinerja. Sedangkan aspek negatif antara lain munculnya kesempatan bagi bawahan untuk mendapatkan slack anggaran.
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