PENGARUH HURDLE RATES DAN SISTEM INSENTIF TERHADAP TINGKAT ESKALASI KOMITMEN PADA KONTEKS PENGANGGARAN MODAL

MOH MASHUDI ARIF, Prof. Dr. Slamet Sugiri, M.B.A

2016 | Tesis | S2 Sains Akuntansi

Eskalasi komitmen terbukti menyebabkan inefisiensi sumber daya dan merugikan bagi organisasi bisnis (Sleessman dkk. 2012). Ragam literatur berupaya mencari mekanisme untuk memitigasi perilaku eskalasi komitmen. Tujuan penelitian ini adalah untuk menguji keefektifan hurdle rates dan sistem insentif dalam memitigasi perilaku eskalasi komitmen. Bukti keefektifan hurdle rates masih menimbulkan pertanyaan empiris terkait ancaman perilaku slack, sedangkan pengaruh sistem insentif terhadap eskalasi komitmen masih terbatas. Penelitian ini memprediksi bahwa keberadaaan hurdle rates mampu memitigasi perilaku eskalasi komitmen manajer proyek. Selain itu, penelitian ini mengekspektasikan bahwa sistem insentif berbasis profit sharing akan menghasilkan perilaku eskalasi komitmen yang lebih rendah dibandingkan sistem insentif berbasis bonus. Penelitian ini menggunakan metoda eksperimen laboratorium 2x3 antarsubyek dengan subyek mahasiswa bisnis sebagai penyulih manajer proyek. Hurdle rates dimanipulasi menjadi tiga perlakuan yaitu self hurdle rates, organizational hurdle rates, dan no hurdle rates. Sistem insentif dimanipulasi menjadi dua ketegori yaitu profit sharing based dan bonus based. Penelitian ini menemukan bukti keefektifan hurdle rates dalam memitigasi perilaku eskalasi komitmen. Namun, penelitian ini belum berhasil menemukan bukti pengaruh sistem insentif terhadap eskalasi komitmen. Hasil pengujian juga mengkonfirmasi bahwa tidak ada efek interaksi antara hurdle rates dan sistem insentif dalam memengaruhi eskalasi komitmen. Lebih lanjut, penelitian ini tidak menemukan bukti dukungan potensi perilaku slack dalam penyusunan self hurdle rates. Hasil penelitian ini menunjukkan bahwa organisasi dapat mempertimbangkan penggunaan hurdle rates sebagai bentuk pencegahan atas perilaku eskalasi komitmen manajer proyek. Penggunaan hurdle rates akan membatasi perilaku manajer dan memaksa manajer untuk mengambil keputusan yang terbaik bagi organisasi.

Escalation of commitment has been proved causing inefficiency of resources and harmful to business organizations (Sleessman et al. 2012). Studies have been trying to find a mechanism to mitigate the behavior of escalation of commitment. The purpose of this study is to test the effect of hurdle rates and incentive systems on the level of escalation of commitment. Evidence of the effectiveness of hurdle rates still pose a threat related to empirical question of slack behavior, whereas the effect of an incentive system to the escalation of commitment is still limited. This study predicts hurdle rates are able to mitigate the escalation of commitment. In addition, this study expects that the profit sharing system will result a lower escalation of commitments than the incentive-based bonus system. Two by three factorial design is used in this study. This experiment employed business students as a project manager surrogates. Hurdle rates are manipulated into three treatments: self set, organizational, and no hurdle rates. The incentive systems are manipulated into two categories: profit sharing based and bonuses based. Finding of this study is hurdle rates are able to mitigate escalation of commitment. However, this research did not find evidence of the influence of incentives systems to escalation of commitment. Statistical results also confirm that there is no interaction effect between hurdle rates and incentive systems in influencing the escalation of commitment. Furthermore, this study doesn�t find evidence to support the potential behavior of slack in self hurdle rates mechanism. Implication of this study is organization may consider to using hurdle rates as a form of prevention of escalation of commitment behavior. The use of hurdle rates will restrict manager behavior and force the manager to make the optimal decision for organization

Kata Kunci : eskalasi komitmen, hurdle rates, sistem insentif, penganggaran modal