Dysfunctional Behavior-Gaming: Atas Interaksi Pengawasan Internal Dan Obedience Pressure Pada PTN BLU Di Indonesia

Fara Fitriyani, Mulyanah Mulyanah

Abstract


Penelitian ini bertujuan untuk menguji bagaimana kecenderungan individu sebagai subordinate dalam menciptakan budgetary slack, yaitu menghasilkan rekomendasi anggaran yang lebih tinggi dibandingkan dengan estimasi anggaran awal ketika subordinate dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan langsung (superior). Selain itu, penelitian ini juga menguji bagaimana kecenderungan subordinate pada PTN BLU yang memiliki pengawasan internal dalam menghasilkan anggaran ketika subordinate dihadapkan pada tekanan ketaatan (obedience pressure) dari atasan.

Populasi penelitian ini adalah Perguruan Tinggi Negeri BLU di Indonesia. Metode sampling menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer, yang disebar dengan menggunakan kuesioner. 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 linier sederhana dan analisis regresi linier berganda (multiple regression analysis)

Hasil penelitian menunjukkan bahwa seluruh variabel adalah reliabel dan valid serta memenuhi pengujian asumsi klasik. Hasil dari analisis hipotesis menunjukkan bahwa obedience pressure berpengaruh terhadap budgetary slack, dan tidak terdapat interaksi antara obedience pressure dan pengawasan internal terhadap budgetary slack.

Keywords


Obedience Pressure; Budgetary Slack; Pengawasan Internal

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DOI: http://dx.doi.org/10.35448/jte.v16i1.9422

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