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PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN ANTARA JUSTICE DAN TINGKAT ESKALASI KOMITMEN DALAM PENGANGGARAN MODAL
Andi Irfan
[Jurnal Akuntansi (SNA) 13 – Akuntansi Manajemen]
Abstract
This study aims to discover and prove the influence of locus of control on the relationship between justice and the level of escalation of commitment. Hypothesis are: (1) a fair procedure would have a positive effect on the level of escalation of commitment; (2) a fair distribution would have a positive effect on the level of escalation of commitment; (3) a fair of procedures and distribution would have a positive effect on the level of escalation of commitment; ( 4) When a manager with an external locus of control were treated unfair of the level for escalation of commitment will be lower than when a person with internal locus of control were treated unfair.
This research uses student subjects Accounting Profession Program Joint Program of Master in Accounting (31 people) and Masters in Development Economics (32 people) Faculty of Economics and Business Universitas Gadjah Mada. This research design experiments in the form of 2 x 2 between subject. Before conducting actual experiments, this study conducted a pilot test to test the instruments used. The hypothesis tested compiled using analysis of variance. Experiments carried out in four stages 4 takes approximately 20 minutes.
The results showed that a fair procedure in a company do not affect significantly the level of escalation of commitment. While a fair distribution of a company significantly affect the level of escalation of commitment. Hypothesis procedures and a fair distribution would have a positive effect on the level of escalation of commitment to show the procedures and a fair distribution of a company do not affect significantly the level of escalation of commitment. Then, with the locus of control is owned by each employee does not affect significantly the level of escalation of commitment.
Key words: Locus Of Control, Justice, Procedual Justice, distributive Justice and escalation of commitment
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Many of the considerations made in taking decisions in the budgeting of capital to invest. Rational decision making mention that corporate managers seek to maximize corporate profits. Managers must invest in projects that provide the greatest benefit for the company and periodically assess the economic performance of the projects. They must continue the profitable projects, and to avoid losses then the manager should stop projects that are not profitable. Individuals or managers generally have difficulty in separating the decisions taken previously by the decision relating to the future. As a consequence, individuals will tend to bias his decision because of the actions in the past and have a tendency to escalate commitment, especially when receiving negative feedback (Bazerman, 1994).
Justice consists of two types of procedural fairness (procedural justice) and distributive justice (distributive justice). Distributive justice is fairness actual results to be accepted by employees (Gilliland, 1993) while according to Magner and Johnson (1995) distributive justice-related outcomes because of its emphasis on distributions received regardless of how the distribution is determined. While procedural justice relates to fairness in the procedures used to determine the distribution of results (Leventhal, 1980). Assessment of fairness in the organization have any impact on employees’ attitudes and reactions. If they judge that they receive fair treatment it will affect the two types of outcomes, namely employee satisfaction and employee commitment. The higher they perceive the fairness of a policy or practice management will have an impact on increasing employee satisfaction and employee commitment. …
