Email this article Pengaruh Ukuran Kinerja Keuangan terhadap Perilaku Permainan Anggaran melalui Persepsi Keadilan Prosedural
Abstract
Abstract
The purpose of this study is to examine the role of mediating perceptions of procedural fairness on the influence of financial performance measures on the budget gaming behaviour. This study uses a quantitative approach with a survey method (questionnaire) to 101 division managers of manufacturing companies in West Java with snowballing technique. Data analysis using Partial Least Square Warp PLS 3.0 techniques. The results show that financial performance measures negatively affect the perception of procedural fairness; perceptions of procedural fairness negatively affect the budget gaming behaviour; perceptions of procedural fairness mediate the effect of financial performance measures on the budget gaming behaviour. This result implies that performance measures have an impact on perceptions of fairness and dysfunctional behavior of the budget. This study also contributes to the enrichment of the management control system literature, because it explains the link between the use of financial performance evaluations and the dysfunctional behavior of the budget.
Keywords: Budget gaming behaviour; Financial performance measures; Procedural fairness
Abstrak
Tujuan kajian ini adalah menguji peran mediasi persepsi keadilan prosedural pada pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan metode survei (kuesioner). Teknik snowballing digunakan untuk menentukan sampel responden, yaitu dengan proses bergulir dari satu manajer ke manajer lain dan diperoleh 101 kuesioner yang dapat diolah dari 15 perusahaan manufaktur di Jawa Barat. Analisis data menggunakan teknik Partial Least Square WarpPLS 3.0. Hasil menunjukkan bahwa ukuran kinerja keuangan berpengaruh negatif terhadap persepsi keadilan prosedural; persepsi keadilan prosedural berpengaruh negatif terhadap perilaku permainan anggaran; persepsi keadilan prosedural memediasi pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Hasil ini memberikan implikasi bahwa ukuran kinerja berdampak pada persepsi keadilan dan perilaku disfungsional anggaran. Studi ini berkontribusi praktik, yaitu bahwa sistem evaluasi kinerja berperan penting dalam mengelola rasa keadilan karyawan dan berdampak pada perilaku disfungsional karyawan. Studi ini juga berkontribusi memperkaya literatur sistem pengendalian manajemen, karena menjelaskan kaitan antara penggunaan evaluasi kinerja keuangan dengan perilaku disfungsional anggaran.
Kata kunci: Keadilan prosedural; Permainan anggaran; Ukuran kinerja keuangan
Full Text:
PDF (Bahasa Indonesia)References
Abdullah, I. (2013). The Influence of Horizontal Equity, Self Efficacy, and Ethical Position on The Creation of Budgetary Slack. Dissertation at Virginia Commonwealth University. http://scholarcompass.vcu.edu/etd.
Bart, C. K. (1989). Budgeting Gamesmanship. The Academy of Management Executive, 2(4), 285-294. https://www.jstor.org/stable/4164847.
Chia, D.P.S.; Lau, C.M., & Tan, S.L.C. (2014). The Relationships between Performance Measures and Employee Outcomes: The Mediating Roles of Procedural Fairness and Trust, in Davila, A., Epstein, M. J., and Manzoni, J.F. (ed.) Performance Measurement and Management Control: Behavioral Implications and Human Actions (Studies in Managerial and Financial Accounting, Volume 28) Emerald Group Publishing Limited, 203-232.
Cohen-Charash, Y., & Spector, P.E. (2001). The Role of Justice in Organizations: A Meta-Analysis. Organizational Behavior and Human Decision Processes, 86, 278-321.
Colquitt, J.A., Conlon, D.E., Wesson, M.J., Porter, C.O.L.H. & Ng, K.Y. (2001). Justice at the Millennium: A Meta Analytic Review of 25 Years of Organizational Research. Journal of Applied Psychology, 86, 425-445.
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. DOI: 10.2308/bria.2006.18.1.19.
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 Organizational Commitment. Management Accounting Research, 29, 1-12. https://doi.org/10.1016/j.mar.2015.06.002.
Hansen, S.C., Otley, D.T., & Van der Stede, W.A. (2003). Practice Developments in Budgeting: An overview and research perspective. Journal of management accounting research. 15:95-116. https://ssrn.com/abstract=438681
Hair, J.F., Hufit, T.M., Ringle, C.M., & Sarstedt, M. (2014). A Primer on Partial Least Squares Structural Equation Modeling. SAGE Publications, Inc.
Hartmann, F. G. H., & Maas, V. S. (2010). Why Business Unit Controllers Create Budget Slack: Involvement in Management, Social Pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2): 27–49. DOI: 10.2308/bria.2010.22.2.27
He, J.Q., & Lau, C.M. (2012). "Does the Reliance on Nonfinancial Measures for Performance Evaluation Enhance Managers Perceptions of Procedural Fairness?" In Performance Measurement and Management Control: Global Issues. Studies in Managerial and Financial Accounting, 25, 363-388.
Hopwood, A. (l972). An Empirical Study of the Role of Accounting Data in Performance Evaluation. Journal of Accounting Research 47(Supplement), 156-182. DOI: 10.2307/2489870.
Hoque, Z., Mia, L., & Alam, M. (2001). Market Competition, Computer-Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study. British Accounting Review, 33: 23-45. DOI: 10.1006/bare.2000.0149.
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. DOI: 10.1108/00251741011053479.
Ittner, C.D., & Larcker. D.F. (1998). Are Non-Financial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction. Journal of Accounting Research, 36, l-35. https://www.jstor.org/stable/2491304.
Jensen, M. C. (2003). Paying People to Lie: The Truth about the Budgeting Process. European Financial Management, 9(3), 379–406. http://dx.doi.org /10.2139/ssrn.267651.
Kahar, S. H. A., Rohman, A., & Chariri, A. (2016). Participative Budgeting, Budgetary Slack and Job Satisfication in The Public Sector. The Journal of Applied Business Research, 32(6), 1663-1672.
Kaplan, R. (1984). The Evolution of Management Accounting. The Accounting Review, 59(3), 319-418. https://www.jstor.org/stable/246701.
Kaplan, R. S., & Norton, D. P. 1992. The Balanced Scorecard: Measures that Drive Performance. Harvard Business Review (January-February), 71-79..
Kiswanto, K., & Fatmawati, D. (2019). Determinan Kinerja Pemerintah Daerah: Ukuran Pemda, Leverage, Temuan Audit dan Tindak Lanjutnya. Jurnal Kajian Akuntansi, 3(1), 44-54.
Lau, C.M., & Scully. (2015). The Roles of Organizational Politics and Fairness in The Relationship between Performance Measurement Systems and Trust. Behavioral research in accounting, 27(1), 25-53. https://doi.org/10.2308/bria-51055.
Lau, C. M., & Sholihin, M. (2005). Financial and Nonfinancial Measures: How Do They Affect Job Satisfaction? The British Accounting Review, 37, 389-413. https://doi.org/10.1016/j.bar.2005.06.002.
Leventhal, G. S. (1980). What Should Be Done with Equity Theory? New Approaches to The Study of Faimess in Social Relationships. In Social Exchanges: Advances in Theory and Research, edited by K. Gergen, M. Greenberg, and R. Willis, 257255. New york, Ny: plenum press.
Libby, T., & Lindsay, R.M. (2010), Beyond Budgeting or Budgeting Reconsidered, A Survey of North-American Budgeting practice. Management Accounting Research, 21, 56-75. https://doi.org/10.1016/j.mar.2009.10.003.
Lind, E., & Tyler, T (1988). The Social Psychology of Procedural Justice. New York, NY: Plenum Press.
Little, H.T., Magner, N.R, & Welker, R.B. (2002), The Fairness of Formal Budgetary Procedures and Their Enactment: Relationships with Managers Behavior, Group & Organization Management, 27, 209-25.
Magner, N. R., Johnson, G. G., Little, H. T., Staley, A.B., Welker, R. B (2006). "The Case for Fair Budgetary Procedures", Managerial Auditing Journal, 21(4), 408-419. https://doi.org/10.1108/02686900610661414.
Onsi, M. (1973). Factor Analysis of Behavioral Variables Affecting Budgetary Slack Mohamed Onsi Source: The Accounting Review. 48(3), 535-548. https://www.jstor.org /stable/245151.
Otley, D. T. (1978). Budget Use and Managerial Performance. Journal of Accounting Research, 16(1),122-149. https://www.jstor.org/stable/2490414.
Ozer, G., & Yalmaz, E. (2011). Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack. Business and Economics Research Journal. 2(4): 1-18. https://www.berjournal.com/.
Rickards, R.C. (2006). Beyond Budgeting: Boon or Boondoggle?, Investment Management and Financial Innovations, 3(2): 62-76.
Scott, T., & Tiessen, P. 1999. Performance Measurement and Managerial Teams, Accounting, Organizations and Society, 24(3):263-285.
Schiff, M., & Lewin, A. Y. (1970). The Impact of People on Budgets. Accounting Review, 45(2). https://www.jstor.org/stable/i211327.
SeTin, S.T, Sembel, R., & Agustine, Y. (2019). Budget gaming behavior: Evidence in Indonesia Manufacturing Companies. Jurnal Keuangan dan Perbankan, 23(2), 258-269. https://doi.org/10.26905/jkdp.v23i2.2945.
Sholihin, M., & Pike, R. (2010). Organizational Commitment in The Police Service: Exploring The Effects of Performance Measures, Procedural Justice and Interpersonal Trust. Financial Accountability & Management Journal. 26(4), 0267- 4424. https://doi.org/10.1111/j.1468-0408.2010.00507.x.
Siallagan, H., Rohman, A., & Januarti, I. (2017). The Dimensions of Organizational Commitment Moderates the Relationship between Budget Participation and Budgetary Slack and Its Effects on Performance. International Journal of Economics Research, 14(15).
Skarlicki, D. P., & Folger, R. (1997). Retaliation in The Workplace: The Roles of Distributive, Procedural, and Interactional Justice. Journal of Applied Psychology, 82(3), 434–443. https://doi.org/10.1037/0021-9010.82.3.434
Sudirman., Saraswati, E., & Usman, E. (2018). The Effect of Budget Participation on Budgetary Slack. RJOAS, 7(79), 150-157.
Tang, T., & Sarï¬eld-Baldwin, L (1996). Distributive and Procedural Justice as Related to Satisfaction and Commitment. SAM Advanced Management Journal, 61, 25-31.
Umapathy, S. (1987). Current Budgeting Practices in US Industry. Quorum Books, New York.
DOI: http://dx.doi.org/10.33603/jka.v4i1.3329
Refbacks
- There are currently no refbacks.
 |
 |
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Lt. 2 Gedung Universitas Swadaya Gunung Jati Jalan Pemuda No.32, Sunyaragi, Kesambi, Kota Cirebon, Jawa Barat 45132