PENGARUH KEJUJURAN REKAN DAN PENGHARGAAN NON MONETER PADA SENJANGAN ANGGARAN (THE EFFECT OF PEER HONESTY AND NON-MONETARY AWARDS ON THE BUDGETARY SLACK)

Aryani Intan Endah Rahmawati

Abstract


Abstract

This study aims to examine the effect of peer honesty on the budgetary slack. This study focus on peer relations in the workplace as one of the factors that affecting budgetary slack. Non-monetary awards were also examined in their influence on the relationship. This is because many previous studies stated that non-monetary awards can strengthen or weaken performance. The data of this study were taken through independent variable manipulation experiments, namely peer honesty and non-monetary awards. This study used the experimental design 2 x 2 between subjects and ANOVA was used to analyze the data. The results of the study with 61 participants indicate that greater budgetary slack is due to the influence of dishonest colleagues than honest partners under conditions of information asymmetry. However, non-monetary awards do not affect the relationship between the two variables.

Keywords: Peer Honesty, Non-Monetary Awards, Budgetary Slack

Abstrak 

Penelitian ini bertujuan untuk menguji pengaruh kejujuran rekan terhadap potensi terjadinya senjangan anggaran. Penelitian ini berfokus terhadap hubungan sesama rekan dalam tempat kerja sebagai salah satu faktor yang memengaruhi senjangan anggaran. Penghargaan non moneter juga turut diteliti dalam pengaruhnya terhadap hubungan tersebut. Hal ini dikarenakan banyak penelitian terdahulu yang menyebutkan bahwa penghargaan non moneter bisa memperkuat atau memperlemah kinerja. Data penelitian ini diambil melalui eksperimen manipulasi variabel independen, yaitu kejujuran rekan dan penghargaan non moneter. Penelitian ini menggunakan desain eksperimen 2 x 2 between subjects dan metode analisis data yang digunakan adalah ANOVA. Hasil penelitian dari 61 partisipan menunjukkan bahwa senjangan anggaran lebih besar terjadi akibat pengaruh rekan yang tidak jujur daripada rekan yang jujur di bawah kondisi asimetri informasi. Namun, penghargaan non moneter tidak mempengaruhi hubungan kedua variabel tersebut.

Kata kunci: Kejujuran Rekan, Penghargaan Non Moneter, Senjangan Anggaran


Keywords


Peer Honesty; Non-Monetary Awards; Budgetary Slack; Kejujuran Rekan; Penghargaan Non Moneter; Senjangan Anggaran

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DOI: http://dx.doi.org/10.21002/jaki.2019.02



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