Pengaruh Tekanan Ketaatan dan Tanggung Jawab Persepsian pada Penciptaan Budgetary Slack

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Evi Grediani
Universitas Gadjah Mada Yogyakarta

Slamet Sugiri
Universitas Gadjah Mada Yogyakarta

[Jurnal Akuntansi (SNA) 13 – Akuntansi Manajemen]


This research aims to evaluate whether obedience pressure and perceived responsibility affect budgetary slack creation. This research used Davis et al. (2006)’s experimental design to measure the following individual characteristics: impression management, professional commitment, perceived pressure strenght, and perceived decision difficulty. The experimental design uses post test only control group.

Eighty one subjects participated in the experiment. Subjects are undergraduates students and magister sains program students of Faculty of Economics and Bussines UGM. Subjects are randomly assign. Hypotheses are tested using one sample statistics, ANOVA and multiple regression.

The results show the following. First, majority of participants with obedience pressure to violated corpotare policy create budgetary slack. Second, participants who created budgetary slack hold themselves less responsible for their decisions than those who did not create budgetary slack. Third, most participants who create budgetary slack stated that their budgetary slack creation is merely because of their obedience to their superior. Nevertheles they are aware that their budgetary slack creation is unethical.

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Key words: Obedience Pressure, Perceived Responsibility, individual characteristics, Budgetary Slack


This study aims to determine whether the pressure of immediate superior obedience and responsibility persepsian affecting budgetary slack. Writers interested in the topic of obedience pressure and responsibility towards the creation of budgetary slack persepsian because in real life in organizations tend to suppress subordinate superiors and subordinates because of his power to feel afraid when they do not obey orders from superiors. The role of human behavior in organizations is expected to provide benefits to the organization, in order to achieve the purpose of budgeting is to force managers to plan for the future, provide information resources that can improve the quality of decision making, as the standard for performance evaluation and improving communication and coordination of all parts of the organization . Problems often arise from the involvement of lower or middle-level managers in the preparation of the budget is the creation of budgetary slack.

Budgetary slack is the difference between the total budget proposed by a subordinate with a best estimate of the amount that has been proposed and carried out during the preparation of the budget (Anthony & Govindarajan, 2007). Research on budgetary slack indicates that subordinates who want to create slack. Young study (1985) and Merchant (1985) has been tested empirically that budgetary slack is because subordinates to give biased information to superiors by reporting a greater cost or to report lower earnings. The results showed that because of the desire to avoid risk, subordinates involved in the preparation of the budget tends to make budgetary slack. The higher the risk, subordinates who participated in the preparation of the budget will make budgetary slack. Results were not consistent with the results of research Dunk (1993). The study states that the interaction between participation, information asymmetry and budget emphasis has a negative relationship with budgetary slack but significant correlation. This is when the participation, information asymmetry and budget emphasis is high then the budgetary slack is low and vice versa.

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Douglas and Wier (2000) argued that the ethical position is relative depending on the perceptions of subordinates, subordinates who Relativist tend to increase budgetary slack while the idealist subordinates tend to reduce slack. Blanchette et al. (2002) found that subordinates consider budgetary slack is unethical and therefore contributes positively. And the creation of slack is considered as a reasonable norm in business (Dunk and Nouri, 1998). Research Steven (2002) experimentally test how the effect of reputation, ethics on budgetary slack in the agency theory framework. The result is that the ethical reputation and negatively associated with budgetary slack slack under the influence of payment schemes.

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