PENGARUH KETIDAKPASTIAN LINGKUNGAN, ANGGARAN PRTISIPATIF DAN KOMITMEN ORGANISASIONAL TERHADAP SENJANGAN ANGGARAN DENGAN IDEOLOGI ETIS SEBAGAI VARIABEL PEMODERASI

Abstrak

Dysfunctional Behavior, mainly Corruption, pervasively happen in Indonesia. Business people believe in “The Myth of Amoral Business”, in which the meaning of business is profit. The focus of business is getting maximum profit, because profit is perceived as an ultimate goal. Business people always separate business from ethical dimension.
In budgeting, dysfunctional behavior manifest in the form of Budgetary Slack. Middle and Low level managers create slack in their budget proposals by underestimating revenues and overestimating expenses intentionally. The objectives of this behavior are anticipating uncertainties and increasing bonuses.
Dysfunctional behavior can be weakened by strengthening Ethical Ideology of managers involved in budgeting. Managers with strong Ethical Ideology will behave in the best interest of the company as a whole; on the other hand managers with weak ethical ideology will maximize their own interest in the expense of companies’ interest.
The result of this research shows that Ethical Ideology weaken the effect of Environmental Uncertainty on Budgetary Slack, the effect of Participative Budgeting on Budgetary Slack and the effect of Organizational Commitment on Budgetary Slack.