Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen
Abstract
This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution. This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants.
Keywords: Solution; Budgetary Slack; Management Accountant Ethics.
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References
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Alsaad, A., Alyousfi, A. Y. A., & Elrehail, H. (2020). Religiosity , Idealism , and Ethical Consumption : The Mediating Effect of Perceived Customer Effectiveness and Moral Obligation. Journal of Social Marketing. https://doi.org/10.1108/JSOCM-07-2020-0116.
Arikunto, S. (2016). Prosedur Penelitian Suatu Pendekatan Praktik. Rineka Cipta.
Barrainkua, I., & Pike, M. E. (2018). The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour. Research on Professional Responsibility and Ethics in Accounting, 21, 17–52. https://doi.org/10.1108/S1574-076520180000021002.
Bourmistrov, A., & Kaarbøe, K. (2017). Tensions in Managerial Attention in A Company in Crisis How Tightening Budget Control Resulted in Discomfort Zones for Line Managers. Journal of Accounting and Organizational Change, 13(2), 239–261. https://doi.org/10.1108/JAOC-08-2015-0066.
Brigham, E. F., & Houston, J. F. (2019). Dasar-Dasar Manajemen Keuangan Edisi 14 Buku 1. Salemba Empat.
Chong, V. K., & Khudzir, N. F. (2018). The effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment. Advances in Accounting Behavioral Research, 21, 1–19. https://doi.org/10.1108/S1475-148820180000021001.
Chung, J. O. Y., & Hsu, S. H. (2017). The Effect of Cognitive Moral Development on Honesty in Managerial Reporting. Journal of Business Ethics, 145(3), 563–575. https://doi.org/10.1007/s10551-015-2834-7.
Douglas, P. C., & Wier, B. (2000). Integrating ethical dimensions into a model of budgetary slack creation. Journal of Business Ethics, 28(3), 267–277. https://doi.org/10.1023/A:1006241902011.
Dunk, A. (1993). The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack. The Accounting Review, 68(2), 400–410.
Dunn, P., & Sainty, B. (2020). Professionalism in Accounting: A Five-Factor Model of Ethical Decision-Making. Social Responsibility Journal, 16(2), 255–269. https://doi.org/10.1108/SRJ-11-2017-0240.
Eisenhardt, K. M. (1989). Agency Theory : An Assessment and Review. Academy of Management Review, 14(1), 57–74.
Elhamma, A., & Taouab, O. (2015). Budgetary Evaluation , Environmental Uncertainty and Performance : Case of Moroccan Firms. American Journal of Service Science and Management, 2(1), 1–6.
Evindiana, F., Andini, R., & Putri, M. A. (2018). Pengaruh Partisipasi Anggaran dan Penekanan Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi sebagai Variabel Intervening (Studi pada PT Kereta Api Periode Tahun 2012-2016). Journal Of Accounting, 1–15.
Gill, A., Mand, H. S., Biger, N., & Mathur, N. (2018). Influence of Religious Beliefs and Spirituality on Decision to Insure. International Journal of Emerging Markets, 13(5), 780–800. https://doi.org/10.1108/IJoEM-07-2017-0235.
Hansen, D. R., & Mowen, M. M. (2017). Akuntansi Manajerial (L. Alfiah (ed.); 8th ed.). 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, 13(1), 83–90.
Hiebl, M. R. W. (2015). Agency and Stewardship Attitudes of Chief Financial Officers in Private Companies. Qualitative Research in Financial Markets, 7(1), 4–23. https://doi.org/10.1108/QRFM-12-2012-0032.
Hobson, J. L., Mellon, M. J., & 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.
Ikatan, A. I. (2020). Kode Etik Akuntan Indonesia Efektif 1 Juli 2020. In Institut Akuntan Manajemen Indonesia (2020th ed.). IAMI.
Ikhsan, A., & Ishak, M. (2005). Akuntansi Keperilakuan. Salemba Empat.
Ismail, S., & Rasheed, Z. (2019). Influence of Ethical Ideology and Emotional Intelligence on the Ethical Judgement of Future Accountants in Malaysia. Meditari Accountancy Research, 27(6), 805–822. https://doi.org/10.1108/MEDAR-04-2018-0326.
Keay, A. (2017). Stewardship Theory: is Board Accountability Necessary? International Journal of Law and Management, 59(6), 1292–1314. https://doi.org/10.1108/ijlma-11-2016-0118.
Klein, L., Beuren, I. M., & Vesco, D. D. (2019). Effects of the Management Control System in Unethical Behaviors. RAUSP Management Journal, 54(1), 54–76. https://doi.org/10.1108/RAUSP-06-2018-0036.
Lohde, A. S. K., Campopiano, G., & Calabr, A. (2020). Beyond Agency and Stewardship Theory : Shareholder – Manager Relationships and Governance Structures in Family Firms. Management Decision. https://doi.org/10.1108/MD-03-2018-0316.
López, M. A. L., Stammerjohan, W. W., Lee, E., & Stammerjohan, C. A. (2015). Relationship of Budget Participation Conflict and Job Performance of South Korean Managers. Cross Cultural Management, 22(4), 608–629. https://doi.org/10.1108/CCM-02-2014-0026.
Mastilak, M. C., Matuszewski, L., Miller, F., & Woods, A. (2018). Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior. Research on Professional Responsibility and Ethics in Accounting, 21, 111–152. https://doi.org/10.1108/S1574-076520180000021007.
Merchant, K. A., & White, L. F. (2017). Linking The Ethics and Management Control Literatures. Advances in Management Accounting, 28, 1–29. https://doi.org/10.1108/S1474-787120170000028001.
Mirza, A. D., & Adi, M. P. H. (2020). Truth VS Slack Inducing Paradox : How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? The Indonesian Journal of Accounting Research, 23(2), 183–212.
Munandar, A., R. Shauki, E., & Diyanty, V. (2019). The Role of Pay Scheme and Ethics Level for Decreasing Budgetary Slack: Experiment Setting. Advances in Economics, Business and Management Research, 89(Apbec 2018), 57–62. https://doi.org/10.2991/apbec-18.2019.9.
Newman, A., Round, H., Bhattacharya, S., & Roy, A. (2017). Ethical Climates in Organizations: A Review and Research Agenda. Business Ethics Quarterly, 27(4), 475–512. https://doi.org/10.1017/beq.2017.23.
Ngo, Q.-H., Doan, T.-N.-N., & Huynh, T.-N. (2017). A Study on Managers’ Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam. Asian Journal of Accounting Research, 2(2), 15–28. https://doi.org/10.1108/ajar-2017-02-02-b003.
Nguyen, N. P., Evangelista, F., & Kieu, T. A. (2019). The Contingent Roles of Perceived Budget Fairness, Budget Goal Commitment and Vertical Information Sharing in Driving Work Performance. Journal of Asian Business and Economic Studies, 26(1), 98–116. https://doi.org/10.1108/jabes-06-2018-0026.
Novarima, T. A., Ludigdo, U., & Prihatiningtias, Y. W. (2018). Mengungkap Praktik Senjangan Anggaran Pada Organisasi Nirlaba: Badan Pengelola Dana Amanat (Studi Etnometodologi). Jurnal Akuntansi Aktual, 5(1), 63–75. https://doi.org/10.17977/um004v5i12018p063.
Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical Decision-Making Among Professional Accountants in Nigeria: the Influence of Ethical Ideology, Work Sector, and Types of Professional Membership. Journal of Financial Reporting and Accounting, 18(2), 389–422. https://doi.org/10.1108/JFRA-09-2019-0123.
Otalor, J. I., & Oti, P. A. (2017). Budget Participation, Managerial Performance and Budgetary Slack: The Intervening Role of Budget Pressure and Monitoring. International Accounting and Taxation Research Group, 1(1), 9–37.
Pratiwi, Y., & Puspita, L. M. N. (2017). Pengaruh Tujuan Penggunaan Anggaran terhadap Senjangan Anggaran dengan Partisipasi Anggaran dan Penekanan Anggaran Sebagai Variabel Mediasi. Jurnal Akuntansi, 7(2), 19–34. https://doi.org/10.33369/j.akuntansi.7.2.19-34.
Rodríguez, S. G., & Gil, D. N. (2016). Effects of trust and distrust on effort and budgetary slack: an experiment. Management Decision, 54(8), 1908–1928. https://doi.org/10.1108/MD-10-2015-0480.
Sampouw, C. E. (2018). Experimental Study: The Influence of Pay Scheme and Personal Value To Budgetary Slack. Jurnal Aplikasi Manajemen, 16(4), 614–621. https://doi.org/10.21776/ub.jam.2018.016.04.07.
Sherif, K., Pitre, R., & Kamara, M. (2016). Why do Information System Controls Fail to Prevent Unethical Behavior? VINE Journal of Information and Knowledge Management Systems, 46(2), 251–266. https://doi.org/10.1108/VJIKMS-04-2015-0028.
Suhendi, C., & Zullanita. (2016). Persepsi Akuntan dan Mahasiswa Jurusan Akuntansi terhadap Etika Bisnis dan Etika Profesi Akuntan. Jurnal Akuntansi Indonesia, 3(2), 147–156. https://doi.org/10.30659/jai.2.2.147-156.
Tahang, N., Usman, A., & Indrijawati, A. (2018). The Effect of Information Asymmetry, Budget Participation, and Individual Capacity on Budgetary Slack By Organization Culture As the Moderation Variable. International Journal of Advanced Research, 6(12), 1235–1245. https://doi.org/10.21474/ijar01/8258.
Usman, E., Paranoan, S., & Sugianto, S. (2012). Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran. Jurnal Akuntansi Multiparadigma, 3(3), 393–403. https://doi.org/10.18202/jamal.2012.12.7170.
Yuhertiana, I., Pranoto, S., & Priono, H. (2015). Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran. Jurnal Akuntansi & Auditing Indonesia, 19(1), 25–38. https://doi.org/10.20885/jaai.vol19.iss1.art3.
Aliabadi, F. J., Mashayekhi, B., & Gal, G. (2019). Budget Preparers’ Perceptions and Performance-Based Budgeting Implementation: The Case of Iranian Public Universities and Research Institutes. Journal of Public Budgeting, Accounting and Financial Management, 31(1), 137–156. https://doi.org/10.1108/JPBAFM-04-2018-0037.
Alsaad, A., Alyousfi, A. Y. A., & Elrehail, H. (2020). Religiosity , Idealism , and Ethical Consumption : The Mediating Effect of Perceived Customer Effectiveness and Moral Obligation. Journal of Social Marketing. https://doi.org/10.1108/JSOCM-07-2020-0116.
Arikunto, S. (2016). Prosedur Penelitian Suatu Pendekatan Praktik. Rineka Cipta.
Barrainkua, I., & Pike, M. E. (2018). The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour. Research on Professional Responsibility and Ethics in Accounting, 21, 17–52. https://doi.org/10.1108/S1574-076520180000021002.
Bourmistrov, A., & Kaarbøe, K. (2017). Tensions in Managerial Attention in A Company in Crisis How Tightening Budget Control Resulted in Discomfort Zones for Line Managers. Journal of Accounting and Organizational Change, 13(2), 239–261. https://doi.org/10.1108/JAOC-08-2015-0066.
Brigham, E. F., & Houston, J. F. (2019). Dasar-Dasar Manajemen Keuangan Edisi 14 Buku 1. Salemba Empat.
Chong, V. K., & Khudzir, N. F. (2018). The effect of mutual monitoring and need for achievement on budgetary slack in a team-based environment. Advances in Accounting Behavioral Research, 21, 1–19. https://doi.org/10.1108/S1475-148820180000021001.
Chung, J. O. Y., & Hsu, S. H. (2017). The Effect of Cognitive Moral Development on Honesty in Managerial Reporting. Journal of Business Ethics, 145(3), 563–575. https://doi.org/10.1007/s10551-015-2834-7.
Douglas, P. C., & Wier, B. (2000). Integrating ethical dimensions into a model of budgetary slack creation. Journal of Business Ethics, 28(3), 267–277. https://doi.org/10.1023/A:1006241902011.
Dunk, A. (1993). The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack. The Accounting Review, 68(2), 400–410.
Dunn, P., & Sainty, B. (2020). Professionalism in Accounting: A Five-Factor Model of Ethical Decision-Making. Social Responsibility Journal, 16(2), 255–269. https://doi.org/10.1108/SRJ-11-2017-0240.
Eisenhardt, K. M. (1989). Agency Theory : An Assessment and Review. Academy of Management Review, 14(1), 57–74.
Elhamma, A., & Taouab, O. (2015). Budgetary Evaluation , Environmental Uncertainty and Performance : Case of Moroccan Firms. American Journal of Service Science and Management, 2(1), 1–6.
Evindiana, F., Andini, R., & Putri, M. A. (2018). Pengaruh Partisipasi Anggaran dan Penekanan Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi sebagai Variabel Intervening (Studi pada PT Kereta Api Periode Tahun 2012-2016). Journal Of Accounting, 1–15.
Gill, A., Mand, H. S., Biger, N., & Mathur, N. (2018). Influence of Religious Beliefs and Spirituality on Decision to Insure. International Journal of Emerging Markets, 13(5), 780–800. https://doi.org/10.1108/IJoEM-07-2017-0235.
Hansen, D. R., & Mowen, M. M. (2017). Akuntansi Manajerial (L. Alfiah (ed.); 8th ed.). 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, 13(1), 83–90.
Hiebl, M. R. W. (2015). Agency and Stewardship Attitudes of Chief Financial Officers in Private Companies. Qualitative Research in Financial Markets, 7(1), 4–23. https://doi.org/10.1108/QRFM-12-2012-0032.
Hobson, J. L., Mellon, M. J., & 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.
Ikatan, A. I. (2020). Kode Etik Akuntan Indonesia Efektif 1 Juli 2020. In Institut Akuntan Manajemen Indonesia (2020th ed.). IAMI.
Ikhsan, A., & Ishak, M. (2005). Akuntansi Keperilakuan. Salemba Empat.
Ismail, S., & Rasheed, Z. (2019). Influence of Ethical Ideology and Emotional Intelligence on the Ethical Judgement of Future Accountants in Malaysia. Meditari Accountancy Research, 27(6), 805–822. https://doi.org/10.1108/MEDAR-04-2018-0326.
Keay, A. (2017). Stewardship Theory: is Board Accountability Necessary? International Journal of Law and Management, 59(6), 1292–1314. https://doi.org/10.1108/ijlma-11-2016-0118.
Klein, L., Beuren, I. M., & Vesco, D. D. (2019). Effects of the Management Control System in Unethical Behaviors. RAUSP Management Journal, 54(1), 54–76. https://doi.org/10.1108/RAUSP-06-2018-0036.
Lohde, A. S. K., Campopiano, G., & Calabr, A. (2020). Beyond Agency and Stewardship Theory : Shareholder – Manager Relationships and Governance Structures in Family Firms. Management Decision. https://doi.org/10.1108/MD-03-2018-0316.
López, M. A. L., Stammerjohan, W. W., Lee, E., & Stammerjohan, C. A. (2015). Relationship of Budget Participation Conflict and Job Performance of South Korean Managers. Cross Cultural Management, 22(4), 608–629. https://doi.org/10.1108/CCM-02-2014-0026.
Mastilak, M. C., Matuszewski, L., Miller, F., & Woods, A. (2018). Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior. Research on Professional Responsibility and Ethics in Accounting, 21, 111–152. https://doi.org/10.1108/S1574-076520180000021007.
Merchant, K. A., & White, L. F. (2017). Linking The Ethics and Management Control Literatures. Advances in Management Accounting, 28, 1–29. https://doi.org/10.1108/S1474-787120170000028001.
Mirza, A. D., & Adi, M. P. H. (2020). Truth VS Slack Inducing Paradox : How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? The Indonesian Journal of Accounting Research, 23(2), 183–212.
Munandar, A., R. Shauki, E., & Diyanty, V. (2019). The Role of Pay Scheme and Ethics Level for Decreasing Budgetary Slack: Experiment Setting. Advances in Economics, Business and Management Research, 89(Apbec 2018), 57–62. https://doi.org/10.2991/apbec-18.2019.9.
Newman, A., Round, H., Bhattacharya, S., & Roy, A. (2017). Ethical Climates in Organizations: A Review and Research Agenda. Business Ethics Quarterly, 27(4), 475–512. https://doi.org/10.1017/beq.2017.23.
Ngo, Q.-H., Doan, T.-N.-N., & Huynh, T.-N. (2017). A Study on Managers’ Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam. Asian Journal of Accounting Research, 2(2), 15–28. https://doi.org/10.1108/ajar-2017-02-02-b003.
Nguyen, N. P., Evangelista, F., & Kieu, T. A. (2019). The Contingent Roles of Perceived Budget Fairness, Budget Goal Commitment and Vertical Information Sharing in Driving Work Performance. Journal of Asian Business and Economic Studies, 26(1), 98–116. https://doi.org/10.1108/jabes-06-2018-0026.
Novarima, T. A., Ludigdo, U., & Prihatiningtias, Y. W. (2018). Mengungkap Praktik Senjangan Anggaran Pada Organisasi Nirlaba: Badan Pengelola Dana Amanat (Studi Etnometodologi). Jurnal Akuntansi Aktual, 5(1), 63–75. https://doi.org/10.17977/um004v5i12018p063.
Oboh, C. S., Ajibolade, S. O., & Otusanya, O. J. (2020). Ethical Decision-Making Among Professional Accountants in Nigeria: the Influence of Ethical Ideology, Work Sector, and Types of Professional Membership. Journal of Financial Reporting and Accounting, 18(2), 389–422. https://doi.org/10.1108/JFRA-09-2019-0123.
Otalor, J. I., & Oti, P. A. (2017). Budget Participation, Managerial Performance and Budgetary Slack: The Intervening Role of Budget Pressure and Monitoring. International Accounting and Taxation Research Group, 1(1), 9–37.
Pratiwi, Y., & Puspita, L. M. N. (2017). Pengaruh Tujuan Penggunaan Anggaran terhadap Senjangan Anggaran dengan Partisipasi Anggaran dan Penekanan Anggaran Sebagai Variabel Mediasi. Jurnal Akuntansi, 7(2), 19–34. https://doi.org/10.33369/j.akuntansi.7.2.19-34.
Rodríguez, S. G., & Gil, D. N. (2016). Effects of trust and distrust on effort and budgetary slack: an experiment. Management Decision, 54(8), 1908–1928. https://doi.org/10.1108/MD-10-2015-0480.
Sampouw, C. E. (2018). Experimental Study: The Influence of Pay Scheme and Personal Value To Budgetary Slack. Jurnal Aplikasi Manajemen, 16(4), 614–621. https://doi.org/10.21776/ub.jam.2018.016.04.07.
Sherif, K., Pitre, R., & Kamara, M. (2016). Why do Information System Controls Fail to Prevent Unethical Behavior? VINE Journal of Information and Knowledge Management Systems, 46(2), 251–266. https://doi.org/10.1108/VJIKMS-04-2015-0028.
Suhendi, C., & Zullanita. (2016). Persepsi Akuntan dan Mahasiswa Jurusan Akuntansi terhadap Etika Bisnis dan Etika Profesi Akuntan. Jurnal Akuntansi Indonesia, 3(2), 147–156. https://doi.org/10.30659/jai.2.2.147-156.
Tahang, N., Usman, A., & Indrijawati, A. (2018). The Effect of Information Asymmetry, Budget Participation, and Individual Capacity on Budgetary Slack By Organization Culture As the Moderation Variable. International Journal of Advanced Research, 6(12), 1235–1245. https://doi.org/10.21474/ijar01/8258.
Usman, E., Paranoan, S., & Sugianto, S. (2012). Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran. Jurnal Akuntansi Multiparadigma, 3(3), 393–403. https://doi.org/10.18202/jamal.2012.12.7170.
Yuhertiana, I., Pranoto, S., & Priono, H. (2015). Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran. Jurnal Akuntansi & Auditing Indonesia, 19(1), 25–38. https://doi.org/10.20885/jaai.vol19.iss1.art3.
Published
2020-11-28
How to Cite
MURIA, Rahadias Danar.
Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 11, p. 2941 - 2958, nov. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/61527>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i11.p17.
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