PENGARUH TEKANAN KETAATAN DAN TANGGUNG JAWAB PERSEPSIAN PADA PENCIPTAAN BUDGETARY SLACK

Grediani, Evi PENGARUH TEKANAN KETAATAN DAN TANGGUNG JAWAB PERSEPSIAN PADA PENCIPTAAN BUDGETARY SLACK. PENGARUH TEKANAN KETAATAN DAN TANGGUNG JAWAB PERSEPSIAN PADA PENCIPTAAN BUDGETARY SLACK.

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Abstract

This research aims to evaluate whether obedience pressure and perceived responsibility affect budgetary slack creation. This research used Davis et al. (2006)’s experimental design to measure the following individual characteristics: impression management, professional commitment, perceived pressure strenght, and perceived decision difficulty. The experimental design uses post test only control group. Eighty one subjects participated in the experiment. Subjects are undergraduates students and magister sains program students of Faculty of Economics and Bussines UGM. Subjects are randomly assign. Hypotheses are tested using one sample statistics, ANOVA and multiple regression. The results show the following. First, majority of participants with obedience pressure to violated corpotare policy create budgetary slack. Second, participants who created budgetary slack hold themselves less responsible for their decisions than those who did not create budgetary slack. Third, most participants who create budgetary slack stated that their budgetary slack creation is merely because of their obedience to their superior. Nevertheles they are aware that their budgetary slack creation is unethical.

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