PENGARUH SERTIFIKASI DIRI (SELF-CERTIFICATION) TERHADAP SLACK ANGGARAN: PERAN PENGENDALIAN INFORMAL DALAM MEMITIGASI PERILAKU OPORTUNIS: PENDEKATAN EKSPERIMEN

Fachmi Pachlevi Yandra, Dheni Indra Kusuma

Abstract


ABSTRACT

 

Budget participation raises the problem of opportunistic behavior in the form of budgetary slack. Budget slack occurs when employees try to use information to overestimate the estimated resources needed or reduce the estimated income that can be achieved to make it easier for them to achieve cost efficiency and performance targets, so that they get better performance evaluation scores. In terms of accounting, organizations try to prevent or reduce slack behavior because it has consequences for the loss of opportunities for profits or increased costs. This study aims to conduct laboratory experiments to test the role of self-certification as a variable capable of mitigating budget slack behavior. The participants who will be used in this study are S1 and S2 students of YKPN College of Economics, Yogyakarta. The reason for choosing students as participants is because the assignments given in this experiment only require individual general cognitive abilities, not special abilities that require judgment and individual work experience. Research data collection was carried out using a 1 x 2 experimental design between subjects. The experiment will be carried out using a computer-assisted program. The assignment given was the assignment of "symbol matching" adopted from Nahartyo (2012). Budget slack variables are measured based on the variance between estimation and realization of the success of the task. Variable manipulation of self-certification against participants will be inserted in experimental case material. The hypothesis was tested using ANOVA statistical tools, by comparing the average variance between manipulation groups and control groups.

 

Keywords: budgetary slack; self-certification; budget participation

 

ABSTRAK

Partisipasi anggaran memunculkan masalah perilaku oportunis berupa slack anggaran. Slack anggaran terjadi pada saat pegawai mencoba memanfaatkan informasi untuk melebihkan estimasi sumber daya yang dibutuhkan atau menurunkan estimasi pendapatan yang mampu dicapai agar memudahkan mereka mencapai efisiensi biaya dan target kinerja, sehingga mendapat skor evaluasi kinerja yang lebih baik. Dari sudut pandang akuntansi, organisasi mencoba untuk mencegah atau mengurangi perilaku slack karena memiliki konsekuensi terhadap hilangnya peluang keuntungan atau peningkatan biaya. Penelitian ini bertujuan melakukan eksperimen laboratorium untuk menguji peran sertifikasi diri (self-certification) sebagai variabel yang mampu memitigasi perilaku slack anggaran. Partisipan yang akan digunakan dalam penelitian ini adalah mahasiswa S1 dan S2 Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta. Alasan pemilihan mahasiswa sebagai partisipan adalah karena penugasan yang diberikan dalam eksperimen ini hanya membutuhkan kemampuan kognitif umum individu, bukan berupa kemampuan khusus yang membutuhkan judgment dan pengalaman kerja individu. Pengumpulan data penelitian dilakukan menggunakan desain eksperimen 1 x 2 antar subjek. Eksperimen akan dilaksanakan menggunakan program berbantuan komputer. Penugasan yang diberikan adalah penugasan “pencocokan simbol” yang diadopsi dari Nahartyo (2012). Variabel slack anggaran diukur berdasarkan variansi antara estimasi dan realisasi keberhasilan tugas. Manipulasi variabel sertifikasi diri terhadap partisipan akan diselipkan dalam material kasus eksperimen. Hipotesis diuji menggunakan alat statistik ANOVA, dengan membandingkan rata-rata variansi antar grup manipulasi dan grup kontrol.

 

 

Kata kunci : slack anggaran; sertifikasi diri; penganggaran partisipatif


Full Text:

PDF

References


Ang, N. & M. M. Cheng. (2016). Does Self Certification Encourage or Reduce Opportunistic Behavior. Behavioral Research in Accounting,28: 1-16.

Atkinson, A. A., R. S. Kaplan., E. M. Matsumura. & S. M. Young. (2012). Management Accounting (6rd. ed). Upper Saddle River, NJ: Pearson Prentice-Hall.

Barkan, R., S. Ayal, & D. Ariely. (2015). Ethical Dissonance, Justifications, and Moral Behavior. Current Opinion in Psychology, 6: 157-161.

Barkan, R., S. Ayal., F. Gino. & D. Ariely. (2012). The Pot Calling The Kettle Black: Distancing Response To Ethical Dissonance. Journal of Experimental Psychology, General, 141: 757–773.

Bicchieri, C. (2006). The Grammar of Society: The Nature and Dynamics of Social Norms. New York, NY: Cambridge University Press.

Chong, V. & I. Ferdiansah. (2011). The Effect of Trust-In-Superior and Truthfulness on Budgetary Slack: An Experimental Investigation. Advances in Management Accounting, 19: 55-73.

Chow, C. W., J. C. Cooper. & K. Haddad. (1991). The Effects of Pay Schemes and Ratchets on Budgetary Slack Performance: A Multiperiod Experiment. Acounting, Organizations and Society. 16: 47-60.

Chow, C. W., J. C. Cooper. & W. S. Waller. (1988). Participative Budgeting: Effect of a Truth-Inducing Pay and Information Asymmetry on Slack and Performance. The Accounting Review, 63: 111-122.

Chow. C. W., M. Hirst & M. Shields. (1994). Motivating Truthful Subordinate Reporting: An Experimental Investigation in a Two-Subordinate Context. Contemporary Accounting Research, 10: 669-720.

Chow, C.W., M. Hirst & M. Shields. (1995). The Effects of Pay Schemes and Probabilistic Management Audits on Subordinate Misrepresentation of Private Information: An Experimental Investigationin A Resource Allocation Context. Behavioral Research in Accounting, 7: 1-16.

Christensen, P. O. & G. A. Feltham. (2005). Economic of Accounting: Performance Evaluation Springer Series in Accounting Scholarship 2. New York: Springer.

Church, B. K., R. L. Hannan, & X. Kuang. (2012). Shared Interest and Honesty in Budget Reporting. Accounting, Organizations and Society, 37: 155–167.

Covaleski, M., J. Evans., J. Luft. & M. Shields. (2003). Budgeting Research: Three Teoretikal Perspectives and Criteria For Selective Integratif. Journal of Management Accounting Research, 15: 3-49.

Davidson, B. I., & D. E. Stevens. (2013). Can A Code of Ethics Improve Manager Behavior and Investor Confidence? An Eksperimental Study. The Accounting Review 88: 51–74.

Deci, E., R. Koestner. & R. Ryan. (1999). A Meta-Analytic Review of Experiments Examining The Effects of Extrinsic Rewards on Intrinsic Motivation. Psychological Bulletin, 125: 627-668.

Douglas, P. C., & B. Wier. (2000). Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation. Journal of Business Ethics, 28: 267–277.

Evans, J. H., R. L. Hannan, R. Krishnan, & D. V. Moser. (2001). Honesty in Managerial Reporting. The Accounting Review, 76: 537-559.

Festinger, L. (1957). A Theory of Cognitive Dissonance. Stanford, CA: Stanford University Press.

Fisher, J., G. Sprinkle. & L. Walker. (2007). Experimental Budgeting Research: Implications For Practitioners. The Journal of Corporate Accounting and Finance, Vol. 18: 67-75.

Fisher, J., J. Frederickson. & S. Peffer. (2000). Budgeting: An Experimental Investigation of The Effects of Negotiation. The Accounting Review, 75: 93-114.

Fisher, J., J. Frederickson. & S. Peffer. (2006). Budget Negotiations in Multiperiod Settings. Accounting, Organization And Society, 31: 511-528.

Gneezy, U. & A. Rustichini. (2000). Pay Enough or Don’t Pay At All. Quarterly Journal of Economics, 15: 791-810.

Gudono. (2014). Analisis Data Multivariat. Edisi 3. Yogyakarta. BPFE.

Hannan, R. L., F. W. Rankin, & K. L. Towry. (2006). The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective. Contemporary Accounting Research, 23: 885–918.

Huang, C. & M. Chen. (2010). Playing Devious Games, Budget-Emphasis In Performance Evaluation, and Attitudes Towards The Budgetary Process. Management Decision, 48: 940-951.

Kung, F., C. Huang., C. Cheng. (2013). An Examination of The Relationships Among Budget Emphasis, Budget Planning Models and Performance, Management Decision, 51: 120-140.

Liyanarachchi, Gregory & C. Newdick. (2009). The Impact of Moral Reasoning and Retaliation on Whistleblowing: New Zealand Evidence. Journal of Business Ethics, 89: 37-57.

Lowell, J. (2012). Managers and Moral Dissonance: Self-Justification As A Big Threat To Ethical Management?. Journal of Business Ethics, 105: 17–25.

Mazar, N., O. Amir, & D. Ariely. (2008). The Dishonesty of Honest People: A Theory of Self-Concept Maintenance. Journal of Marketing Research, 45: 633–644.

Morand, D. D. (1995). The role of behavioral formality and informality in the enactment of bureaucratic versus organic organizations. Academy of Management Review, 20: 831–872.

Murphy, K. R. (1993). Honesty in the Workplace. Belmont, CA: Brooks/Cole.

Nahartyo, E. (2012). Budget Participation and Stretch Targets: Procedural Fairness in A Stretch Budget Condition. Jurnal Ekonomi dan Keuangan, 16: 32-47.

Rankin, F.W., S. Schwartz. & R. Young. (2008). The Effect of Honesty and Superior Authority on Budgets. The Accounting Review, 83: 1083-1099.

Rowe, Casey. (2004). The Effect of Accounting Report Structure and Team Structure on Performance in Cross-Functional Teams. The Accounting Review, 79: 1153-1180.

Salterio, S. E.& A. Webb. (2006). Honesty In Accounting and Control: A Discussion of “The Effect of Information Systems on Honesty in Managerial Reporting: A Behavioral Perspective. Contemporary Accounting Research, 23: 919-932.

Sandalgaard, N. (2012). Uncertainty and Budgets: An Empirical Investigation. Baltic Journal of Management, 7: 397-415.

Sitkin, S. B., & E. George. (2005). Managerial Trust-Building Through The Use of Legitimating Formal and Informal Control Systems. International Sociology, 20: 307–338.

Staley, A. B. & N. R. Magner. (2007). Budgetary Fairness, Supervisory Trust, And The Propensity To Create Budgetary Slack: Testing A Social Exchange Model In A Government Budgeting Context. Advances in Accounting Behavioral Research, 10: 159-182.

Stevens, D. (2002). The Effects of Reputation and Ethics on Budgetary Slack. Journal of Management Accounting Research, 14: 153–171.

Stevens, D., & A. Thevaranjan. (2010). A Moral Solution To The Moral Hazard Problem. Accounting, Organizations and Society, 35: 125–139.

Towry, K. L. (2003). Control in A Teamwork Environment-The Impact of Social Ties on The Effectiveness of Mutual Monitoring Contracts. The Accounting Review 78: 1069-1095.

Venkatesh, Roopa. (2012). The Determinants of Budgetary Slack: A Regulatory Focus Theory Perspective. Journal of Theoretical Accounting Research, 8: 90-112.

Waller, W. S. (1988). Slack In Participative Budgeting: The Joint Effect of A Truth-Inducing Pay Scheme and Risk Preferences. Accounting, Organizations and Society, 13: 87-98.

Waller, W. S. & R. Bishop. (1990). An Experimental Study of Incentive Pay Schemes Communication and Intrafirm Resource Allocation. The Accounting Review, 65: 812-836.

Young, S. M. (1985). Participative Budgeting: The Effect of Risk Aversion and Asymetric Information on Budgetary Slack. Journal of Accounting Research, 23: 829-842.




DOI: https://doi.org/10.24002/modus.v31i2.2395

Refbacks

  • There are currently no refbacks.