Pengaruh Kepercayaan Manajerial, Orientasi Jangka Pendek, dan Iklim Kerja Etis Terhadap Senjangan Anggaran
Abstract
The research aims to examine the effect of managerial trust, short-term orientation, and ethical work climate on budgetary slack. Budgetary slack is the difference between budgeted revenues and expenses with estimates that can be obtained. The location of the study was conducted at the Office of Labor and Energy of Mineral Resources in Bali Province. The sampling method used is nonprobability sampling by census or total sampling. Data collection methods used survey methods by distributing questionnaires with 80 respondents. The data analysis technique used is multiple linear regression analysis. The results obtained are managerial trust negatively affect budgetary slack, short-term orientation has a positive effect on budgetary slack, and ethical work climate has no effect on budgetary slack.
Keywords: Managerial Trust; Short-term Orientation; Ethical Work Climate; Budgetary Slack.
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References
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Chong, V. K., dan Ferdiansah, I. (2014). The Effect Of Trust-In-Superior And Truthfulness On Budgetary Slack: An Experimental Investigation. In Advances in Management Accounting (Vol.19). https://doi.org/10.1108/S1474-7871(2011)0000019009
De Cremer, D., Snyder, M., dan Dewitte, S. (2001). The Less I Trust, The Less I Contribute (or Not). European Journal of Social Psychology, 31(February 1999), 93–107.https://onlinelibrary.wiley.com/doi/abs/10.1002/ejsp.34
De Cremer, D., dan Tyler, T. R. (2007). The Effects Of Trust In Authority And Procedural Fairness On Cooperation. Journal of Applied Psychology, 92(3), 639–649. https://doi.org/10.1037/0021-9010.92.3.639
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Jones, T. M. (1995). Instrumental Stakeholder Theory: a Synthesis of Ethics and Economics. Academy of Management Review, 20(2), 404–437. https://doi.org/10.5465/amr.1995.9507312924
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Lubis, A. I. (2011). Akuntansi Keperilakuan (Edisi Kedua). Jakarta: Salemba Empat.
Maiga, A., dan Jacobs, F. (2007). Budget participations influence on budget slack : the role of fairness perceptions, trust and goal commitment. Journal of Applied Management Accounting Research, 5(1), 39–58.http://www.diva-portal.org/smash/record.jsf?pid=diva2%3A984539&dswid=7678
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Astuti, S. A. P. P., Wirama, D. G., dan Rasmini, N. K. (2017). Pengendalian Anggaran yang Ketat dan Orientasi Waktu sebagai Pemoderasi Pengaruh Anggaran Partisipatif pada Senjangan Anggaran. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(2), 619–646. https://ojs.unud.ac.id/index.php/EEB/article/view/24279
Biantara, A., dan Putri, I G.A.M. Asri Dwija. (2014). Pengaruh Kejelasan Sasaran Anggaran, Etika, Dan Kepercayaan Diri Pada Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana, 9(2), 385–391. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9152
Busch, T., dan Gustafsson, O. (2002). Slack in the Public Sector : A comparative analysis of a private and a public enterprise for refuse collection. Public Management Review, 4(2), 167–186. https://doi.org/10.1080/14616670210130525
Chong, V. K., dan Ferdiansah, I. (2014). The Effect Of Trust-In-Superior And Truthfulness On Budgetary Slack: An Experimental Investigation. In Advances in Management Accounting (Vol.19). https://doi.org/10.1108/S1474-7871(2011)0000019009
De Cremer, D., Snyder, M., dan Dewitte, S. (2001). The Less I Trust, The Less I Contribute (or Not). European Journal of Social Psychology, 31(February 1999), 93–107.https://onlinelibrary.wiley.com/doi/abs/10.1002/ejsp.34
De Cremer, D., dan Tyler, T. R. (2007). The Effects Of Trust In Authority And Procedural Fairness On Cooperation. Journal of Applied Psychology, 92(3), 639–649. https://doi.org/10.1037/0021-9010.92.3.639
Diantara, I. K. A., dan Wirajaya, I. G. A. (2017). Iklim Kerja Etis Memoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1046–1072.https://doi.org/https://doi.org/10.24843/EJA.2017.v20.i02.p07
Dirks, K. T. (1999). The Effects of Interpersonal Trust on Work Group Performance. Journal of Applied Psychology, 84, 445–445. https://psycnet.apa.org/buy/1999-05190-012
Dunk, A. (1993). The Effect of Budget Emphasis And Information Asymmetry On The Relation Between Budgetary. Accounting Review: A Quarterly Journal of the American Accounting Association, 68(2), 400–410. https://www.jstor.org/stable/248408?seq=1#page_scan_tab_contents
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review, 14(1), 57–74. https://doi.org/https://doi.org/10.5465/amr.1989.4279003
Falikhatun, H. (2008). Interaksi Informasi Asimetri, Budaya Organisasi, dan Group Cohesiveness dalam Hubungan Antara Partisipasi Penganggaran dan Budgetary Slack (Studi Kasus pada Rumah Sakit Umum Daerah Se Jawa Tengah). Media Riset Akuntansi, Auditing Dan Informasi, 8(1), 65-84. https://trijurnal.lemlit.trisakti.ac.id/mraai/article/view/743
Hansen, D. R., dan Mowen, M. M. (2011). Akuntansi Manajerial Buku 1 (Edisi 8). Jakarta: Salemba Empat.
Harvey, M. E. (2015). The Effect Of Employee Ethical Ideology On Organizational Budget Slack: An Empirical Examination And Practical Discussion. Journal of Business & Economics Research (JBER), 13(1), 83. https://doi.org/10.19030/jber.v13i1.9084
Hobson, J. L., Mellon, M. J., dan Stevens, D. E. (2011). Determinants of Moral Judgments Regarding Budgetary Slack: An Experimental Examination Of Pay Scheme And Personal Values. Behavioral Research in Accounting, 23(1), 87–107. https://doi.org/10.2308/bria.2011.23.1.87
Irfan, M., Santoso, B., dan Effendi, L. (2016). Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi. Jurnal Akuntansi Dan Investasi, 17(2), 158–175. https://doi.org/10.18196/jai.2016.0052.158-175
Jensen, M., dan Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Jones, T. M. (1995). Instrumental Stakeholder Theory: a Synthesis of Ethics and Economics. Academy of Management Review, 20(2), 404–437. https://doi.org/10.5465/amr.1995.9507312924
Kartiwa, H. A. (2004). Proses Penyusunan Anggaran Pendapatan.Makalah.http://pustaka.unpad.ac.id/wp-content/uploads/2009/05/proses_penyusunan_anggaran_apbd2.pdf
Kusuma, I. G. E. A. (2014). Pengaruh Kejelasan Sasaran Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan pada Ketepatan Anggaran. E-Journal Ekonomi Dan Bisnis Universitas Udayana, 154–165. https://ojs.unud.ac.id/index.php/EEB/article/download/7622/6045
Laila, I. N. (2016). Pengaruh Persepsi Keadilan Prosedural, Iklim Kerja Etis, dan Tekanan Anggaran Terhadap Timbulnya Senjangan Anggaran (Studi Empiris pada BMT di DKI Jakarta dan Tanggerang).Skripsi.Universitas Islam Negeri Syarif Hidayatullah Jakarta.repository.uinjkt.ac.id
Latuheru, B. P. (2006). Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran dengan Komitmen Organisasi Sebagai Variabel Moderating. E-Jurnal Akuntansi Dan Sistem Teknologi Informasi Universitas Kristen Indonesia Maluku-Ambon, 5(1), 24–38.http://www.ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/117
Laverty, K. J. (1996). Economic “Short Termism”: The Debate, The Unresolved Issues, adn The Implications for Management Practice and Reserach. The Academy of Management Review, 21(3), 825–860. https://doi.org/10.2307/259003
Lubis, A. I. (2011). Akuntansi Keperilakuan (Edisi Kedua). Jakarta: Salemba Empat.
Maiga, A., dan Jacobs, F. (2007). Budget participations influence on budget slack : the role of fairness perceptions, trust and goal commitment. Journal of Applied Management Accounting Research, 5(1), 39–58.http://www.diva-portal.org/smash/record.jsf?pid=diva2%3A984539&dswid=7678
Mardiasmo. (2018). Akuntansi Sektor Publik (Edisi Terbaru). Yogyakarta: ANDI.
Marginson, D., McAulay, L., Roush, M., dan Van, T. Zijil. (2009). Performance Measures and Short-Termism: An Exploratory Study. https://doi.org/10.5070/p2wk5v
Maria dan Nahartyo, E. (2012). Influence Of Fairness Perception And Trust On Budgetary Slack: Study Experiment On Participatory Budgeting Context. Simposium Nasional Akuntansi XV Banjarmasin, (0156), 1–63. http://pdeb.fe.ui.ac.id/?p=6365
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 201–210. https://doi.org/https://doi.org/10.1016/0361-3682(85)90016-9
Morgan, R. M., dan Hunt, S. D. (1994). The Commitmen-Trust Theory of Relationship Marketing. Journal of Marketing, 58(3), 20–38. https://doi.org/https://doi.org/10.1177/002224299405800302
Mulyadi. (2016). Sistem Informasi Akuntansi (Edisi 4). Jakarta: Salemba Empat.
Munandar, A., Shauki, E. R., dan Diyanty, V. (2019). The Role of Pay Scheme and Ethics Level for Decreasing Budgetary Slack : Experiment Setting. Advanced in Economics, Business and Management Research, 89(Apbec 2018), 57–62.http://creativecommons.org/licenses/by-nc/4.0/
Murdijaningsih, T. (2003). Hubungan Antara Dua Konsekuensi Pengendalian Anggaran: Kelonggaran Anggaran dan Orientasi Manajerial Jangka Pendek.Thesis.(Universitas Diponegoro).http://eprints.undip.ac.id/9935/
Novitasari, N., dan Wirama, D. (2016). Pengaruh Pengendalian Anggaran Pada Senjangan Anggaran Dan Orientasi Jangka Pendek Manajer. E-Jurnal Akuntansi Universitas Udayana, 15(3), 2024–2051.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/17692
Okafor, C. A., dan Otalor, J. I. (2018). Budget Participation And Budgetary Slack : Evidence From Quoted. (April).https://www.researchgate.net/publication/332449067_budget_participa
tion_and_budgetary_slack_evidence_from_quoted_firms_in_nigeria
Özera, G., dan Yilmaz, E. (2011). Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack. Business and Economics Research Journal, Vol. 2(4), 1–18. https://www.berjournal.com/effects-of-procedural-justice-perception-budgetary-control-effectiveness-and-ethical-work-climate-on-propensity-to-create-budgetary-slack-2
Peters, R. G., Covello, V. T., dan McCallum, D. B. (1997). The Determinants Of Trust and Credibility in Environmental Risk Communication: An Empirical Study. Risk Analysis, 17(1), 43–54.https://doi.org/10.1111/j.1539-6924.1997.tb00842.x
Prawita, W., dan Wirasedana, I Wayan P. (2017). Gaya Kepimpinan dan Komitmen Organisasi Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana, 19, 280–310.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/26280
Puspitha, D. M. A. P., dan Suardana, Ketut Alit. (2017). Faktor-faktor yang Menyebabkan Senjangan Anggraan di SKPD Kabupaten Karangasem Bali. E-Jurnal Akuntansi Universitas Udayana, 21(1), 800–829. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/33999
Stede, W. A.Van Der. (2000). The Relationship Between Two Consequences Of Budgetary Controls: Budgetary Slack Creation And Managerial Short-Term Orientation. Accounting, Organizations and Society, 25(6), 609–622. https://doi.org/10.1016/S0361-3682(99)00058-6
Sugiantari, N., dan Widanaputra, A. (2016). Pengaruh Idealisme, Relativisme, Dan Love of Money Pada Persepsi Mahasiswa Akuntansi Tentang Krisis Etika Akuntan. E-Jurnal Akuntansi Universitas Udayana, 17(3), 2474–2502. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/23877
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Published
2020-03-14
How to Cite
TANADI, Clara Yunneke; MIMBA, Ni Putu Sri Harta.
Pengaruh Kepercayaan Manajerial, Orientasi Jangka Pendek, dan Iklim Kerja Etis Terhadap Senjangan Anggaran.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 3, p. 636-651, mar. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54901>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i03.p07.
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