ASOSIASI OBEDIENCE PRESSURE TERHADAPBUDGETARY SLACK: PERSPEKTIF KONTINGENSI BERBASIS INTRINSIC MOTIVATION, EXTRINSIC MOTIVATION, FAITHFULNESS OF APPROPRIATION, SELF-FULFILLING PROPHECY, DAN SELF-DEFEATING PROPHECY

WAHYU ANGGIT P, Hardo Basuki, M.Soc.Sc.,Ph.D.; Prof Jogiyanto Hartono M,M.B.A.,Ph.D.; Sony Warsono, MAFIS.,Ph.D.; Dr. Sumiyana M.si.

2019 | Tesis | MAGISTER SAINS AKUNTANSI

Penelitian ini bertujuan untuk menguji bagaimana individu sebagai akuntan manajemen dalam menciptakan budget slack, yaitu menghasilkan rekomendasi anggaran yang lebih tinggi dibandingkan dengan estimasi anggaran awal ketika mereka dihadapkan pada tekanan ketaatan dari pihak yang berotoritas. Selain itu, penelitian ini juga menguji bagaimana kecenderungan tingkat intrinsic motivation, extrinsic motivation, Faithfulness of Appropriation , Self-Fulfilling Prophecy, dan Self-Defeating Prphecy dalam menghasilkan rekomendasi anggaran ketika mereka dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan. Jenis data yang digunakan dalam penelitian ini adalah data primer. Pengumpulan data dilakukan dengan metode eksperimen. Partisipan dalam penelitian ini adalah pegawai Badan Keuangan dan Aset Daerah (BKAD) dan Depkominfo Kabupaten Bantul. Sampel akhir penelitian ini berjumlah 100 partisipan. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa obedience pressure meningkatkan terjadinya budgetary slack, intrinsic motivation dan faithfulness of appropriation berpengaruh negatif terhadap hubungan obedience pressure dan budgetary slack, extrinsic motivation berpengaruh positif terhadap hubungan obedience pressure dan budgetary slack, self-fulfillinf prophecy dan self-defeating prophecy tidak berpengaruh signifikan terhadap hubungan obedience pressure dan budgetary slack.

This study aims to examine how individuals as management accountants in creating budget slack, which resulted in a recommendation of a higher budget compared to the initial budget estimates when they are exposed to pressure from the authoritative obedience. In addition, this study also examines how the tendency level of intrinsic motivation, extrinsic motivation, faithfulness of appropriation, self-fulfilling prophecy, and self-defeating prophecy in making budget recommendations when they are confronted with obedience pressure from the upper level management. Data used in this study are primary data. Data was collected by experimental method. Participants in this study were employees of BKAD and Depkominfo Bantul. The final sample of of this study are 100 participants. Hypothesis testing using multiple regression analysis. The results showed that the obedience pressure increases the incidence of budgetary slack, intrinsic motivation and faithfulness of appropriation negatively affect the relationship between obedience pressure and budgetary slack, extrinsic motivation has a positive effect on the relationship of obedience pressure and budgetary slack, self-fulfilling prophecy and self-defeating prophecy has no significant effect to relationship between obedience pressure and budgetary slack.

Kata Kunci : Budgetary slack, obedience pressure, intrinsic motivation, extrinsic motivation, faithfulness of appropriation, self-fulfillinf prophecy, self-defeating prophecy.