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All Journal Jurnal Bisnis dan Manajemen Infestasi AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah ESAI
Romadhon, Fitri
Universitas Internasional Semen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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The Effect of Superior’s Reputation and the Need for Achievement Character on Budgetary Slack: An Experimental Study Fitri Romadhon; Alfiana Fitri; Husnunnida Maharani; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43117

Abstract

The purpose of this study is to examine the role of the superior's reputation and the character of subordinates referred to as need for achievement (NFA) toward budgetary slack. We employed experimental method with a factorial design of 2 (superior reputation) x 2 (need for achievement). Hypothesis testing was conducted using two-way ANOVA. By using as many as 78 accounting and management students as experimental participants, t he results prove that subordinates who have superiors with favorable reputations tend to create a lower slack than those who have superiors with unfavorable reputations. Meanwhile, if a subordinate has a high need for achievement character, then the subordinate will tend to create a higher budgetary slack. Further, this study shows that budgetary slack tends to be created by subordinates with high need for achievement characters can be lowered if they get a favorable superior than an unfavorable one.
Co-Authors Alfiana Fitri Erlina Diamastuti Erlina Diamastuti Erlina Diamastuti, Erlina Indra Wijaya Kusuma Isnalita Isnalita Isnalita Isnalita, Isnalita Linda Dwi Anggita Maharani, Husnunnida Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nurul Qosidah Sugeng Firdausi Vina Auliyaur Rohmah