Pengaruh Kapasitas Individu yang Diinteraksikan dengan Locus of Control Terhadap Budgetary Slack




Simposium Nasiona Akuntansi 9 Padang

Pengaruh Kapasitas Individu yang Diinteraksikan dengan Locus of Control Terhadap Budgetary Slack

Oleh
Shinta Permata Sari, SE.*)
Universitas Muhammadiyah Surakarta

ABSTRACT

Many studies about budgetary slack were focused on organisational factors. Budgetary partisipation as a variable that always be correlated to budgetary slack has incossitent effects. Recent studies find that personal factors also occur in budgetary process. They suggest the importence of controls on budgetary process, especially manager’s self-control. This study examines the influence of locus of control as a moderating variable on the relationship of individual capacity and budgetary slack.

The sample of this study is selected using purposive sampling from hotel’s manager in Surakarta. This study also tries to use an individual capaciti’s set of variables using common factor analysis. It is used because individual capacity has three proxies. They are education, training and experience.

The result found that individual capacity affected budgetary slack if manager had internal locus of control. This study also support that not only organisational factors occur in budgetary process, but also personal factors.

Keyword: individual capacity, budgetary slack, locus of control

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