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 , &


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.


Trust In Superiors; Obedience Pressure; Budgetary Slack


Anthony, R. N., & Govindarajan, V. (2004). Management control systems. McGraw-Hill, Boston.

Ardiyani, F., & Sukirno. (2017). Effect of self efficacy, reward and punishment, and information asymmetry on budgetary slack: experimental study in the context of participatory budgeting. Nominal Journal, 6(1), 66-80. http://dx.doi.org/10.21831/nominal.v6i1.14333

Baihaqi, Hatta M., Maisyarah., & Auditya L. (2017). The effect of obedience pressure and perceived responsibility on budgetary slack. XX National Accounting Symposium, Jember.

Brandebo, M. F., Sjöberg, M., Larsson, G., Eid, J., & Olsen, O. K. (2013) Trust in a military context: what contributes to trust in superior and subordinate leaders?, Journal of Trust Research, 3:2, 125-145, DOI: 10.1080/21515581.2013.820029

Candra, M., & Helmayunita, N. (2019). Effect of compensation scheme and self efficacy on budgetary slack: an experimental study. Exploratory Journal of Accounting, 3(1), 906-921.

Chong, V. K. & Loy, C. Y. (2015). The effect of a leader’s reputation on budgetary slack. Advances in Management Accounting (Advances in Management Accounting, Vol. 25), Emerald Group Publishing Limited, Bingley, pp. 49-102. https://doi.org/10.1108/S1474-787120150000025003

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 (Advances in Accounting Behavioural Research, Vol. 21), Emerald Publishing Limited, Bingley, pp. 1-19. https://doi.org/10.1108/S1475-148820180000021001

Chong, V. K., Leong, M. K. C. & Woodliff, D.R. (2021). The effect of accountability pressure and perceived levels of honesty on budgetary slack creation. Advances in Accounting Behavioral Research.24, 1-28. https://doi.org/10.1108/S1475-148820200000024001

Dunk, A. S., & Nouri, H. (1998). Antecedents of budgetary slack: A literature review and synthesis. Journal of Accounting literature, 17 (72). https://www.proquest.com/docview/216307240/8B7C33967E644060PQ/3?accountid=130508

Karim, K. E., Fogarty, T., Rutledge, R., Pinsker, R., Hasseldine, J., Bailey, C. and Pitre, T. (Ed.) Advances in Accounting Behavioral Research . Emerald Publishing Limited, Bingley. https://doi.org/10.1108/S1475-148820200000024001

Gago-Rodríguez, S. & Naranjo-Gil, D. (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

Gilabert-Carreras, María, Naranjo-Gil, David & Gago, Susana. (2014). Trust in superiors and dysfunctional behaviors: an experimental study on budgetary slack. Journal Of Positive Management. Vol. 5, No. 1, Pp. 54-66. DOI 10.12775/JPM.2014.006.

Glikson, E., & Woolley, A. W. (2020). Human Trust in Artificial Intelligence: Review of Empirical Research. Academy of Management Annals. doi:10.5465/annals.2018.0057

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. March 2011;23(1):87-107. https://dx.doi.org/10.2139/ssrn.1467042

Irfan, M., Santoso, B., Effendi, & Lukman. (2016). Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, penekanan anggaran dan komitmen organisasi sebagai variabel pemoderasi. Journal of Accounting and Investment, 17(2), 1580-175 https://doi.org/10.18196/jai.2016.0052.158-175

Kohlmeyer, J. M., Parker, R. J. & Sincich, T. (2017). CAreer-related benefits and turnover intentions in accounting firms: the roles of career growth opportunities, trust in superiors, and organizational commitment. Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 20), Emerald Publishing Limited, Bingley, pp. 1-21. https://doi.org/10.1108/S1475-148820170000020001

Kung, F., Huang, C. & Cheng, C. (2013). An examination of the relationships among budget emphasis, budget planning models and performance. Management Decision, 51(1), 120-140. https://doi.org/10.1108/00251741311291346

Kwon, H. G. (2017). A study on the structural relationship between authentic leadership, trust in superiors, organizational silence, turnover intention and counter productive work behaviours. Journal of the Korea Industrial Information Systems Research, Vo. 22 Issue 4. https://doi.org/10.9723/jksiis.2017.22.4.131

Milgram, S. (1974). Obedience to authority: An experimental view. London: Tavistock Publications Ltd.

Rani, A. (2015). Kemampuan asimetri informasi, ketidakpastian lingkungan, budget emphasis, dan kapasitas individu sebagai variabel moderasi terhadap partisipasi anggaran pada budgetary slack (studi kasus pada SKPD di Kabupaten Badung). Tesis, Universitas Udayana.

Roberts, K. H., & O’Reilly, C.A. (1974). Measuring organizational communication. Journal of Applied Psychology, 59 (3), 321-326., http://dx.doi.org/10.1037/h0036660

Young, S. M. (1985). Particpative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of Accounting Research, 23(2) , 829-842, https://doi.org/10.2307/2490840

DOI: https://doi.org/10.34149/jmbr.v20i3.584

Citation Format:


JMBR Editorial Office: PPM School of Management, Jl. Menteng Raya 9-19 Jakarta 10340 Phone: 021-2300313 ext 2354

View My Stats


JMBR is using CC BY License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.