Gaya Kepemimpinan Memoderasi Hubungan Komitmen Organisasi Dengan Senjangan Anggaran Dengan Karakteristik Organisasi Sebagai Variabel Anteseden
Abstract
This study aims is to determine factors that can cause budgetary slack. More specifically, the purpose of this study is to find out whether there is a moderating effect between leadership style and organizational commitment and budgetary slack by adding organizational characteristics as the antecedent variable of organizational commitment. The type of research used in this study is quantitative with experimental methods by providing treatment to the subjects involved. The design used for this experiment is a 2x2 design for the variables of leadership style and organizational characteristics. The result of this study is that managers with high organizational characteristics tend to have greater organizational commitment than managers with low organizational characteristics. Meanwhile, leadership style does not moderate the relationship between organizational commitment and budgetary slack. From the results of this study, it can be concluded that hight organizational characteristics can affect a manager’s organizational commitment. Companies need to pay attention to the characteristics of their workers, which in this case means instrumental communication or the quality of information conveyed by managers to their subordinates.
Keywords: Budgetary slack; leadership style; organizational commitment; organizational characteristics; instrumental communication.
References
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De Baerdemaeker, J., & Bruggeman, W. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research, 29, 1–12.
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Gago-Rodriguez, S., & Naranjo-Gill, D. (2016). Effects of trust and distrust on effort and budgetary slack: An experiment. Management Decision, 54(8), 1908–1928.
Hobson, J. L., Mellon, M. J., & Stevens, D. E. (2011). Determinants of Moral Judgments regarding Bidgetary Slack: An Experimental Examination of Pay Scheme and Personal Value. Behavioral Research in Accounting, 23(1), 87–107.
Huang, C. L., & Chen, M. L. (2010). Playing devious games, budget-emphasis in performance evaluation, and attitudes towards the budgetary process. Management Decision, 48(6), 940–951.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Ketchand, A. A., & Strawser, J. R. (2001). Multiple dimensions of organizational commitment: Implications for future accounting research. Behavioral Research In Accounting, 13(1), 221–251.
Kleine, C., & Weißenberger, B. E. (2014). Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, 24(3), 241–266.
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Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P. V. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603–609.
Regita Naraswari, P. A., & Sukartha, I. M. (2019). Pengaruh Asimetri Informasi, Penekanan Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan pada Senjangan Anggaran. E-Jurnal Akuntansi, 1660. https://doi.org/10.24843/eja.2019.v26.i02.p30
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Rousseau, V., & Aubé, C. (2010). Social support at work and affective commitment to the organization: The moderating effect of job resource adequacy and ambient conditions. The Journal of Social Psychology, 150(4), 321–340.
Ryan, R. M., & Deci, E. L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being . American Psychologist, 55(1), 68–78.
Scott, W. R. (2000). Financial Accounting Theory. Canada: Prentice-Hall Canada Inc, 2.
Wallace, E., de Chernatony, L., & Buil, I. (2011). How leadership and commitment influence bank employees’ adoption of their bank’s values. Journal of Business Ethics, 101(3), 397–414.
Wallace, E., de Chernatony, L., & Buil, I. (2013). Building Bank Brands: How leadership behavior influences employee commitment. Journal of Business Research, 66(2), 165–171.
Widanarni, D., & Utomo, S. (2015). Pengaruh Karakteristik Individu, Karakteristik Pekerjaan dan Karakteristik Organisasi Terhadap Kepuasan Kerja Karyawan. Jurnal Bisnis Dan Pembangunan, 3, 35–41.
Wong-On-Wing, Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting: Antecendents and consequences. Behavioral Research in Accounting, 22(2), 133–153.
Young, S. M. (1985). Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, 23(2), 829–842.
Yukl, G. (2010). Leadership in organizations (7th Ed). Pearson Prentice Hall.
Zahra, N. (2015). Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi Melalui Aspek Kepuasan Kerja Karyawan dan Kepercayaan Pada Sektor Perbankan. Jurnal Manajemen Dan Pemasaran Jasa, 8.
Bandura. (1971). Social learning theory. General Learning Press.
Bisnis Dan Pembangunan, J., & Januari-Juni, E. (2020). Pengaruh Karakteristik Individu,Karakteristik Pekerjaan, Dan Karakteristik Organisasi Terhadap Kinerja Pegawai Kontrak (Studi Pada FISIP ULM Banjarmasin) (Vol. 9, Issue 1).
Burso, M. (2018). Teori-teori Manajemen Sumber Daya Manusia. Prenandamedia Group.
Cahyadi Luhur, I. B. S., & Supadmi, N. L. (2019). Pengaruh Partisipasi Penganggaran, Informasi Asimetri, Komitmen Organisasi, dan Ketidakpastian Lingkunganpada Senjangan Anggaran. E-Jurnal Akuntansi, 966. https://doi.org/10.24843/eja.2019.v26.i02.p05
Chow, C. W., Cooper, & Waller, W. S. (1998). Participative Budgeting: Effects of a Truth Inducing Pay Scheme and Information Assimetry on Slack and Performance. The Accounting Review, 63, 111–122.
Darmawan, A., & Putri, M. A. (2017). Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi Melalui Kepuasan Kerja Sebagai Variabel Intervening. Akuntabilitas, 10, 1–18.
Davis, S., DeZoort, F. T., & Kopp, L. S. (2006). The effect of obedience pressure and perceived responsibility on management accountants’ creation of budgetary slack. Behavioral Research in Accounting, 18(1), 19–35.
De Baerdemaeker, J., & Bruggeman, W. (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research, 29, 1–12.
Fisher, J. G. (1998). Contingency Theory, Management Control System and Firm Outcomes: Past Results and Future Directions. Behavioural Research in Accounting, 10, 4764.
Gago-Rodriguez, S., & Naranjo-Gill, D. (2016). Effects of trust and distrust on effort and budgetary slack: An experiment. Management Decision, 54(8), 1908–1928.
Hobson, J. L., Mellon, M. J., & Stevens, D. E. (2011). Determinants of Moral Judgments regarding Bidgetary Slack: An Experimental Examination of Pay Scheme and Personal Value. Behavioral Research in Accounting, 23(1), 87–107.
Huang, C. L., & Chen, M. L. (2010). Playing devious games, budget-emphasis in performance evaluation, and attitudes towards the budgetary process. Management Decision, 48(6), 940–951.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Ketchand, A. A., & Strawser, J. R. (2001). Multiple dimensions of organizational commitment: Implications for future accounting research. Behavioral Research In Accounting, 13(1), 221–251.
Kleine, C., & Weißenberger, B. E. (2014). Leadership impact on organizational commitment: The mediating role of management control systems choice. Journal of Management Control, 24(3), 241–266.
Lambert, E. G., & Paoline, E. A. (2008). The influence of individual, job, and organizational characteristics on correctional staff job stress, job satisfaction, and organizational commitment. In Criminal Justice Review (Vol. 33, Issue 4, pp. 541–564). https://doi.org/10.1177/0734016808320694
Mardiasmo. (2018). Otonomi & Manajemen Keuangan Daerah (Andi, Ed.).
McKnight, D Harrison, Phillips, B., & Hardgrave, B. C. (2009). Which Reduces IT Turnover Intention The Most: Workplace Characteristics or Job Characteristics? Information and Management, 46, 167–174.
Merchant, K. (1985). Budgeting and The Propensity to Create Slack. Accounting Organization and Society, 10, 201–210.
Meyer, J. P., & Allen, N. J. (1991). A three component model conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61–89.
Meyer, J. P., & Maltin, E. R. (2010). Employee commitment and well-being: A critical review, theoretical framework and research agenda. Journal of Vocational Behavior, 77(2), 323–337.
Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1), 20–52.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Mutiara, S. P. (2004). Manajemen Sumber Daya Manusia. Ghalia Indonesia.
Nurani Islami, I., & Nahartyo, E. (n.d.). DO LEADERSHIP STYLES MODERATE THE RELATIONSHIP OF ORGANI-ZATIONAL COMMITMENT AND BUDGETARY SLACK? AN EXPERIMENTAL APPROACH. http://journal.ugm.ac.id/jieb
Pasolong, H. (2010). Teori Administrasi Publik. Alfabeta.
Porter, L. W., Steers, R. M., Mowday, R. T., & Boulian, P. V. (1974). Organizational commitment, job satisfaction, and turnover among psychiatric technicians. Journal of Applied Psychology, 59(5), 603–609.
Regita Naraswari, P. A., & Sukartha, I. M. (2019). Pengaruh Asimetri Informasi, Penekanan Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan pada Senjangan Anggaran. E-Jurnal Akuntansi, 1660. https://doi.org/10.24843/eja.2019.v26.i02.p30
Rizal Masdul, M., & Masdul, M. R. (2018). Komunikasi Pembelajaran Learning Communication. : : Jurnal Ilmu Kependidikan Dan Keislaman, 13(2).
Rousseau, V., & Aubé, C. (2010). Social support at work and affective commitment to the organization: The moderating effect of job resource adequacy and ambient conditions. The Journal of Social Psychology, 150(4), 321–340.
Ryan, R. M., & Deci, E. L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being . American Psychologist, 55(1), 68–78.
Scott, W. R. (2000). Financial Accounting Theory. Canada: Prentice-Hall Canada Inc, 2.
Wallace, E., de Chernatony, L., & Buil, I. (2011). How leadership and commitment influence bank employees’ adoption of their bank’s values. Journal of Business Ethics, 101(3), 397–414.
Wallace, E., de Chernatony, L., & Buil, I. (2013). Building Bank Brands: How leadership behavior influences employee commitment. Journal of Business Research, 66(2), 165–171.
Widanarni, D., & Utomo, S. (2015). Pengaruh Karakteristik Individu, Karakteristik Pekerjaan dan Karakteristik Organisasi Terhadap Kepuasan Kerja Karyawan. Jurnal Bisnis Dan Pembangunan, 3, 35–41.
Wong-On-Wing, Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting: Antecendents and consequences. Behavioral Research in Accounting, 22(2), 133–153.
Young, S. M. (1985). Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, 23(2), 829–842.
Yukl, G. (2010). Leadership in organizations (7th Ed). Pearson Prentice Hall.
Zahra, N. (2015). Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi Melalui Aspek Kepuasan Kerja Karyawan dan Kepercayaan Pada Sektor Perbankan. Jurnal Manajemen Dan Pemasaran Jasa, 8.
Published
2023-09-17
Section
Articles
