Tekanan Ketaatan dan Kepercayaan terhadap Atasan dalam Memengaruhi Keputusan Manajerial Melakukan Senjangan Anggaran

Martdian Ratna Sari

doi:10.34149/jmbr.v20i3.584

Tekanan Ketaatan dan Kepercayaan terhadap Atasan dalam Memengaruhi Keputusan Manajerial Melakukan Senjangan Anggaran

Martdian Sari - Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta , & Program Studi Sarjana Akuntansi Bisnis, Sekolah Tinggi Manajemen PPM, DKI Jakarta , &

Abstract

There are a lot of researches related to budgetary slack related to economic factors, but not a lot of research that uses psychological factors that are likely to greatly affect the ethical behavior of individuals. This research focuses on psychological factors that can trigger individual behavior. The method used in this research is the 2x2 experimental study between subjects. The subject of this research is undergraduate students who have taken courses in budget and management accounting. Analysis of the data in this study will be tested with Annova statistics. These results indicate that both obedience pressure and trust in superiors greatly affect the behavior/justification of subordinates in budgetary slack. Trust in superiors in this study was not proven to reduce budgetary slack, this proves that information asymmetry between superiors and subordinates cannot be reduced only by an informal relationship between the two. This research also supports Agency Theory, which is that each individual will always try to fulfill his own interests first than the interests of others. Practically, this research proves that the strength of an individual can influence the behavior of others, which is indicated by the pressure of obedience.

Keywords

Trust In Superiors; Obedience Pressure; Budgetary Slack

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