Pengaruh Reputasi Pimpinan Pada Senjangan Anggaran dan Kepercayaan Diri Sebagai Variabel Pemoderasi

Aryani Intan Endah Rahmawati

Abstract


This study examines the effect of self-esteem in the relationship between leader’s reputation and budgetary slack under conditions of information asymmetry. It extends the previous literature by adding a variable of self-esteem that is thought to influence the relationship between leader’s reputation and budgetary slack , also predicts that a good (bad) leader's reputation will reduce (increase) the potential for budgetary slack in subordinates with low self-esteem under conditions of information asymmetry. The data were taken using experimental methods on 32 professional students. The study found that the reputation of a good leader significantly can reduce the potential of budgetary slack in low self-esteem subordinates. However, the potential of budgetary slack increases when high self-esteem subordinates have bad leader’s reputation.

Penelitian ini bertujuan untuk menguji pengaruh variabel kepercayaan diri terhadap hubungan antara reputasi pimpinan dan senjangan anggaran di bawah kondisi asimetri informasi. Penelitian ini memperluas literatur sebelumnya dengan menambahkan variabel kepercayaan diri yang diduga mempengaruhi hubungan antara reputasi pimpinan dan senjangan anggaran. Penelitian ini memprediksi bahwa reputasi pimpinan yang baik (buruk) akan memperkecil (memperbesar) potensi terjadinya senjangan anggaran pada bawahan dengan kepercayaan diri rendah dibawah kondisi asimetri informasi. Data penelitian diambil menggunakan metode eksperimen pada 32 profesional yang sedang menempuh studi. Penelitian menemukan bahwa reputasi pimpinan yang baik terbukti memperkecil potensi terjadinya senjangan anggaran pada bawahan dengan kepercayaan diri rendah. Namun, potensi senjangan anggaran meningkat ketika bawahan dengan kepercayaan diri tinggi memiliki pimpinan yang buruk


Keywords


reputasi pimpinan;kepercayaan diri;senjangan anggaran

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DOI: http://dx.doi.org/10.20961/jab.v20i2.325

Jurnal Akuntansi dan Bisnis (JAB)
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