PENGARUH ORIENTASI ETIKA IDEALISME TERHADAP PENCIPTAAN SENJANGAN ANGGARAN DI BAWAH TEKANAN KETAATAN
Universitas Pendidikan Ganesha
Indonesia
Universitas Pendidikan Ganesha
Indonesia
Abstract
Setiap individu memiliki karakter yang berbeda-beda, sehingga ketika menghadapi tekanan dari atasan untuk melakukan penyimpangan berupa senjangan anggaran, individu akan menanggapinya secara berbeda dan mengambil keputusan yang berbeda pula sesuai dengan orientasi etika masing-masing. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh orientasi etika idealisme (tinggi dan rendah) dalam kecenderungan penciptaan senjangan anggaran ketika dihadapkan dalam kondisi tekanan ketaatan. Penelitian ini menggunakan desain eksperimen 2x2 between subject. Pengujian hipotesis dalam penelitian ini menggunakan teknik Analysis of Variance (ANOVA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dapat memengaruhi penciptaan senjangan anggaran. Selain itu, penciptaan senjangan anggaran juga dipengaruhi oleh orientasi etika idealisme. Dalam kondisi adanya tekanan ketaatan, individu dengan orientasi etika idealisme yang rendah akan cenderung menciptakan senjangan anggaran dibandingkan dengan individu dengan orientasi etika idealisme yang tinggi. Dengan demikian, individu yang memiliki orientasi etika idealisme yang tinggi cenderung untuk bersikap etis dan melakukan tindakan jujur, walaupun dihadapkan pada tekanan sosial dalam organisasi.
Keywords
References
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