THE EFFECT OF REPUTATION, ETHICS AND SELF ESTEEM ON BUDGETARY SLACK WITH LOCUS OF CONTROL AS A MODERATING VARIABLE

Puspita , Lisa Martiah Nila and Yessianti, Etika (2014) THE EFFECT OF REPUTATION, ETHICS AND SELF ESTEEM ON BUDGETARY SLACK WITH LOCUS OF CONTROL AS A MODERATING VARIABLE. In: ASEAN Economic Community 2015: Issues and Challenges, 9-10 Oktober 2013, IPB Internatonal Convention Center (IICC).

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Abstract

Budgetary slack is one of strategies taken by accountant to make himself pleasured. This strategy effectively prevents budgets from working properly. It can even be unethical in some cases. This study aims to examine the effect of reputation, ethics, and self esteem on budgetary slack with the LoC as a moderating variable. The subjects were consisted of 103 Accounting students at University of Bengkulu. The results showed that the reputation has positive effect on budgetary slack. This means that the higher the reputation of a person then the greater budgetary slack that occurs. While, the the second and third said that ethics and self-esteem has no effect on budgetary slack, which means that ethics and self esteem can’t directly affect budgetary slack. Moderating variable (LoC) had a role as a quasi moderator.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 022 Gofar Ismail
Date Deposited: 26 Mar 2014 12:18
Last Modified: 26 Mar 2014 12:18
URI: http://repository.unib.ac.id/id/eprint/6854

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