INTERAKSI EKUITAS MORAL DAN TEKANAN KETAATAN PADA PENCIPTAAN DYSFUNCTIONAL BEHAVIOR : BUDGETAY SLACK

Fara Fitriyani

Abstract


Penelitian ini bertujuan untuk menguji apakah bawahan dibawah tekanan ketaatan dari atasan langsung untuk melanggar kebijakan anggaran perusahaan dan menciptakan budgetary slack dan apakah terdapat interaksi antara ekuitas moral dan tekanan ketaatan terhadap penciptaan budgetary slack. Populasi penelitian ini adalah seluruh manajer rumah sakit di wilayah kota Cilegon. Metode sampling menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 79 responden. Kuesioner diuji dengan uji reliabilitas dan uji validitas, selanjutnya dilakukan pengujian asumsi klasik meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Kemudian uji hipotesis dilakukan dengan analisis regresi. Hasil penelitian menunjukkan bahwa seluruh variabel adalah reliabel dan valid serta memenuhi pengujian asumsi klasik. Hasil dari analisis hipotesis menunjukkan bahwa tekanan ketaatan berpengaruh terhadap budgetary slack dan terdapat interaksi antara tekanan ketaatan dan ekuitas moral terhadap  budgetary slack. 

Kata Kunci : Tekanan ketaatan, budgetary slack, ekuitas moral. 


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DOI: http://dx.doi.org/10.35448/jte.v11i2.4226

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