Kecenderungan Perilaku Narsis pada Penganggaran di Perguruan Tinggi
(1) Sanata Dharma University
(*) Corresponding Author
Abstract
Abstrak
Dalam lingkup perusahaan, anggaran memiliki peran yang sangat penting dalam mengendalikan dan mengalokasikan sumber daya finansial. Senjangan anggaran merupakan bagian yang krusial dari penganggaran karena dapat memengaruhi kinerja perusahaan dan niat manajer. Penelitian ini menginvestigasi hubungan yang ada antara narsisma dan senjangan anggaran dalam konteks institusi pendidikan tinggi di Indonesia. Selain mempertimbangkan variabel narsisma, penelitian ini juga menganalisis peran gender sebagai variabel pemoderasi dalam hubungan tersebut. Pendekatan yang diambil oleh penelitian ini cukup unik, karena fokus pada konteks Indonesia dan menggunakan metode survei online dalam pengumpulan data. Analisis data dilakukan melalui metode Partial Least Square - Structural Equation Modelling (PLS-SEM). Hasil dari penelitian ini memberikan temuan menarik. Salah satu temuan utamanya adalah bahwa faktor jenis kelamin ternyata memiliki pengaruh terhadap hubungan antara tingkat narsisma dan senjangan anggaran. Meskipun dihipotesiskan bahwa narsisma dapat berkontribusi pada senjangan anggaran, penelitian ini menemukan bahwa pengaruh narsisma terhadap senjangan anggaran tidak dapat terkonfirmasi dalam konteks institusi pendidikan tinggi di Indonesia. Ini menunjukkan adanya kompleksitas dalam hubungan antara narsisma dan senjangan anggaran yang mungkin dipengaruhi oleh faktor-faktor lain yang dalam penelitian ini faktor gender ternyata memengaruhi.
Kata kunci: ciri kepribadian, narsisma, senjangan anggaran, gender, usia
Abstract
Within the scope of the company, the budget has a very important role in controlling and allocating financial resources. Budgetary slack is a crucial part of budgeting because it can affect company performance and managers' intentions. This research investigates the relationship that exists between narcissism and budgetary slack in the context of higher education institutions in Indonesia. In addition to considering the variable narcissism, this study also analyzes the role of gender as a moderating variable in this relationship. The approach taken by this study is quite unique, as it focuses on the Indonesian context and uses online survey methods in data collection. Data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results of this study provide interesting findings. One of the main findings is that the gender factor has an influence on the relationship between the level of narcissism and budgetary slack. Although it is hypothesized that narcissism can contribute to budgetary slack, this research finds that the influence of narcissism on budgetary slack cannot be confirmed in the context of higher education institutions in Indonesia. This shows the existence of complexity in the relationship between narcissism and budgetary slack which may be influenced by other factors that in the research gender factor turns out to influence.
Keywords: personality traits, narcissism, budgetary slack, gender, age
Full Text:
PDFReferences
Abdullah, I. and Brink, A.G. (2012), “The influence of horizontal equity, self-efficacy, and ethical position on the creation of Budgetary slack”, Journal of Theoretical Accounting Research.
Amernic, J.H. and Craig, R.J. (2010), “Accounting as a Facilitator of Extreme Narcissism”, Journal of Business Ethics, Vol. 96 No. 1, pp. 79–93.
Ames, D.R., Rose, P. and Anderson, C.P. (2006), “The NPI-16 as a short measure of narcissism”, Journal of Research in Personality, Vol. 40 No. 4, pp. 440–450.
Ashton, M.C., Lee, K. and de Vries, R.E. (2014), “The HEXACO Honesty-Humility, Agreeableness, and Emotionality Factors: A Review of Research and Theory”, Personality and Social Psychology Review, Vol. 18 No. 2, pp. 139–152.
De Baerdemaeker, J. and 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, Elsevier Ltd, Vol. 29, pp. 1–12.
Betz, M., O’Connell, L. and Shepard, J.M. (2013), “Gender differences in proclivity for unethical behavior”, Citation Classics from The Journal of Business Ethics: Celebrating the First Thirty Years of Publication, pp. 427–432.
Bossuyt, S. and Van Kenhove, P. (2018), “Assertiveness Bias in Gender Ethics Research: Why Women Deserve the Benefit of the Doubt: Marketing and Consumer Behavior”, Journal of Business Ethics, Vol. 150 No. 3, pp. 727–739.
Boster, C.R., Busko, N. and Schuldt, M. (2018), “Personality Effects in Participative Budgeting: An Experimental Investigation”, SSRN Electronic Journal, available at:https://doi.org/10.2139/ssrn.3231935.
Brownell, P. (1981), “Participation in Budgeting, Locus of Control and Organizational Effectiveness”, Participation in Budgeting THE ACCOUNTING REVIEW, Vol. 56 No. 4, pp. 844–860.
Brunell, A.B., Gentry, W.A., Campbell, W.K., Hoffman, B.J., Kuhnert, K.W. and Demarree, K.G. (2008), “Leader emergence: The case of the narcissistic leader”, Personality and Social Psychology Bulletin, Vol. 34 No. 12, pp. 1663–1676.
Burton, J.P. and Hoobler, J.M. (2011), “Aggressive reactions to abusive supervision: The role of interactional justice and narcissism”, Scandinavian Journal of Psychology, Vol. 52 No. 4, pp. 389–398.
Busaibe, L., Singh, S.K., Ahmad, S.Z. and Gaur, S.S. (2017), “Determinants of organizational innovation: a framework”, Gender in Management, Vol. 32 No. 8, pp. 578–589.
Bushman, B.J. and Baumeister, R.F. (1998), “Threatened Egotism, Narcissism, Self-Esteem, and Direct and Displaced Aggression: Does Self-Love or Self-Hate Lead to Violence?”, Journal of Personality and Social Psychology, Vol. 75 No. 1, pp. 219–229.
Cairnes, M. (2001), “Narcissistic leaders”, Engineers Australia, Vol. 73 No. 2, p. 40.
Campbell, W.K., Hoffman, B.J., Campbell, S.M. and Marchisio, G. (2011), “Narcissism in organizational contexts”, Human Resource Management Review, Elsevier Inc., Vol. 21 No. 4, pp. 268–284.
Carmona, S., Ezzamel, M. and Mogotocoro, C. (2018), “Gender, Management Styles, and Forms of Capital”, Journal of Business Ethics, Vol. 153 No. 2, pp. 357–373.
Chatterjee, A. and Hambrick, D.C. (2011), “Executive Personality, Capability Cues, and Risk Taking: How Narcissistic CEOs React to Their Successes and Stumbles”, Administrative Science Quarterly, Vol. 56 No. 2, pp. 202–237.
Chin, W.W. (1998a), “The partial least squares approach to structural equation modelling. In G. A. Marcoulides (Ed.) Modern methods for bussiness research.”, edited by Assocites, M. methods for business research. L.L.E., London: Lawrence Erlbaum Associates.
Chin, W.W. (1998b), “Issues and opinion on structural equation modeling”, MIS Quarterly: Management Information Systems, Vol. 22 No. 1.
Choi, Y.S., Kim, M.O., Jung, H.R. and Cho, H. (2021), “Bargaining power and budget ratcheting: Evidence from South Korean local governments”, Management Accounting Research, Elsevier Ltd, Vol. 53 No. August, p. 100767.
Church, B.K., Kuang, X. (Jason) and Liu, Y. (Sarah). (2019), “The effects of measurement basis and slack benefits on honesty in budget reporting”, Accounting, Organizations and Society, Elsevier Ltd, Vol. 72, pp. 74–84.
Clark, M.A., Lelchook, A.M. and Taylor, M.L. (2010), “Beyond the Big Five: How narcissism, perfectionism, and dispositional affect relate to workaholism”, Personality and Individual Differences, Elsevier Ltd, Vol. 48 No. 7, pp. 786–791.
Compton, Y.L., Kang, S.H. and Zhu, Z. (2019), “Gender Stereotyping by Location, Female Director Appointments and Financial Performance”, Journal of Business Ethics, Vol. 160 No. 2, pp. 445–462.
Daumoser, C., Hirsch, B. and Sohn, M. (2018), “Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature”, Journal of Management Control, Springer Berlin Heidelberg, Vol. 29 No. 2, pp. 115–159.
Davila, T. and Wouters, M. (2005), “Managing budget emphasis through the explicit design of conditional budgetary slack”, Accounting, Organizations and Society, Vol. 30 No. 7–8, pp. 587–608.
Davis, S., DeZoort, F.T. and Kopp, L.S. (2006), “The Effect of Obedience Pressure and Perceived Responsibility on Management Accountants’ Creation of Budgetary Slack”, Behavioral Research in Accounting, Vol. 18 No. 1, pp. 19–35.
Douthit, J., Schwartz, S., Stevens, D. and Young, R. (2022), “The Effect of Endogenous Discretionary Control Choice on Budgetary Slack: An Experimental Examination”, Journal of Management Accounting Research, Vol. 34 No. 3, pp. 99–118.
Elmassri, M. and Harris, E. (2011), “Rethinking budgetary slack as budget risk management”, Journal of Applied Accounting Research, Vol. 12 No. 3, pp. 278–293.
Emmons, R. (1984), “Factor Analysis and Construct Validity of the Narcissistic Personality Inve...: Discovery For University of Southampton”, Journal of Personality Assessment, Vol. 3891 No. February 2015, pp. 37–41.
Fogarty, T.J., Reinstein, A. and Heath, R.S. (2017), “Are today’s young accountants different? An intergenerational comparison of three psychological attributes”, Accounting Horizons, Vol. 31 No. 2, pp. 83–104.
Fornell, C. and Larcker, D.F. (1981), “Evaluating Structural Equation Models with Unobservable Variables and Measurement Error”, Journal of Marketing Research, Vol. XVIII, pp. 39–50.
Ginesti, G., Drago, C., Macchioni, R. and Sannino, G. (2018), “Female board participation and annual report readability in firms with boardroom connections”, Gender in Management, Vol. 33 No. 4, pp. 296–314.
Grijalva, E. and Newman, D.A. (2015), “Narcissism and counterproductive work behavior (CWB): Meta-analysis and consideration of collectivist culture, big five personality, and narcissism’s facet structure”, Applied Psychology, Vol. 64 No. 1, pp. 93–126.
Hair, J., Black, W., Babin, B. and Anderson, R. (2019), Multivariate Data Analysis, Andover, Hampshire, United Kingdom.
Hao, J., Pham, V. and Guo, M. (2021), The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption, Journal of Business Ethics, available at:https://doi.org/10.1007/s10551-020-04732-w.
Henseler, J., Ringle, C.M. and Sarstedt, M. (2015), “A new criterion for assessing discriminant validity in variance-based structural equation modeling”, Journal of the Academy of Marketing Science, Vol. 43 No. 1, pp. 115–135.
Hyatt, J.A. (2020), “STRATEGIC BUDGETING AT COLLEGES AND UNIVERSITIES University of California Berkeley”, No. May.
Ingersoll, A.R., Glass, C., Cook, A. and Olsen, K.J. (2019), “Power, Status and Expectations: How Narcissism Manifests Among Women CEOs”, Journal of Business Ethics, Vol. 158 No. 4, pp. 893–907.
Jalali Aliabadi, F., Farooq, M.B., Sharma, U. and Mihret, D.G. (2021), Institutional Work and the Interplay of Stability and Change in Public Budgeting Reform: The Case of Public Universities in Iran, Accounting, Auditing and Accountability Journal, Vol. 34, available at:https://doi.org/10.1108/AAAJ-11-2019-4261.
Judge, T.A., LePine, J.A. and Rich, B.L. (2006), “Loving yourself abundantly: Relationship of the narcissistic personality to self- and other perceptions of workplace deviance, leadership, and task and contextual performance”, Journal of Applied Psychology, Vol. 91 No. 4, pp. 762–776.
Kim, B., Lee, S. and Kang, K.H. (2018), “The moderating role of CEO narcissism on the relationship between uncertainty avoidance and CSR”, Tourism Management, Elsevier Ltd, Vol. 67, pp. 203–213.
Koburtay, T., Syed, J. and Haloub, R. (2020), “Implications of Religion, Culture, and Legislation for Gender Equality at Work: Qualitative Insights from Jordan”, Journal of Business Ethics, Vol. 164 No. 3, pp. 421–436.
Kohut, H. (1972), “PEP Web -Thoughts on Narcissism and Narcissistic Rage Thoughts on Narcissism and Narcissistic Rage”, Psychoanal. St. Child Psychoanalytic Study of the Child, Vol. 27 No. 27, pp. 1–18.
Kuroki, M. and Shuto, A. (2022), “Budget Ratcheting and Debtholders’ Monitoring: Evidence from Private Colleges and Universities”, Journal of Management Accounting Research, Vol. 34 No. 2, pp. 163–179.
Lam, K.C. and Shi, G. (2008), “Factors affecting ethical attitudes in Mainland China and Hong Kong”, Journal of Business Ethics, Vol. 77 No. 4, pp. 463–479.
Lukka, K. (1988), “Budgetary biasing in organizations: Theoretical framework and empirical evidence”, Accounting, Organizations and Society, Vol. 13 No. 3, pp. 281–301.
Mahlendorf, M.D., Schäffer, U. and Skiba, O. (2015), “Antecedents of Participative Budgeting - A Review of Empirical Evidence”, Advances in Management Accounting, Vol. 25, pp. 1–27.
Martinsen, Ø.L., Arnulf, J.K., Furnham, A. and Lang-Ree, O.C. (2019), “Narcissism and creativity”, Personality and Individual Differences, Elsevier, Vol. 142 No. April 2018, pp. 166–171.
Mason, E.S. and Mudrack, P.E. (1996), “Gender and ethical orientation: A test of gender and occupational socialization theories”, Journal of Business Ethics, Vol. 15 No. 6, pp. 599–604.
Maynard, D.C., Brondolo, E.M., Connelly, C.E. and Sauer, C.E. (2015), “I’m too good for this job: Narcissism’s role in the experience of overqualification”, Applied Psychology.
McCabe, A.C., Ingram, R. and Dato-On, M.C. (2006), “The business of ethics and gender”, Journal of Business Ethics, Vol. 64 No. 2, pp. 101–116.
Merchant, K.A. and Manzoni, J.-F. (1989), “The achievability of budget targets in profit centers: a field study”, Readings in Accounting for Management Control, pp. 496–520.
Michel, J.S. and Bowling, N.A. (2013), “Does Dispositional Aggression Feed the Narcissistic Response? The Role of Narcissism and Aggression in the Prediction of Job Attitudes and Counterproductive Work Behaviors”, Journal of Business and Psychology, Vol. 28 No. 1, pp. 93–105.
Mowchan, M., Lowe, D.J. and Reckers, P.M.J. (2015), “Antecedents to unethical corporate conduct: Characteristics of the complicit follower”, Behavioral Research in Accounting, Vol. 27 No. 2, pp. 95–126.
Mubako, G., Bagchi, K., Udo, G. and Marinovic, M. (2020), “Personal Values and Ethical Behavior in Accounting Students”, Journal of Business Ethics, No. Schwartz 2017, available at:https://doi.org/10.1007/s10551-020-04606-1.
Nguyen, N.T., Basuray, M.T., Smith, W.P., Kopka, D. and McCulloh, D. (2008), “Moral issues and gender differences in ethical judgment using Reidenbach and Robin’s (1990) multidimensional ethics scale: Implications in teaching of business ethics”, Journal of Business Ethics, Vol. 77 No. 4, pp. 417–430.
Olsen, K.J., Dworkis, K.K. and Mark Young, S. (2013), “CEO narcissism and accounting: A picture of profits”, Journal of Management Accounting Research, Vol. 26 No. 2, pp. 243–267.
Paulhus and Williams. (2019), “The dark triad of personality: Narcissism, machiavellianism, and psychopathy in everyday life”, The Dark Triad of Personality: Narcissism, Machiavellianism, and Psychopathy in Everyday Life, Vol. 36, pp. 1–219.
Paulhus, D.L., Fridhandler, B. and Hayes, S. (1997), “Psychological Defense”, Handbook of Personality Psychology, pp. 543–579.
Powell, M. and Ansic, D. (1997), “Gender differences in risk behaviour in financial decision-making: An experimental analysis”, Journal of Economic Psychology, Vol. 18 No. 6, pp. 605–628.
Press, W. (2018), “Alienation 2.0 – Symptoms of Narcissism and Aggression”, Social Capital Online: Alienation and Accumulation, No. May 2019, pp. 87–108.
Radtke, R.R. (2000), “The effects of gender and setting on accountants’ ethically sensitive decisions”, Journal of Business Ethics, Vol. 24 No. 4, pp. 299–312.
Rose, P. (2002), “The happy and unhappy faces of narcissism”, Personality and Individual Differences, Vol. 33 No. 3, pp. 379–391.
Rosenthal, S.A. and Pittinsky, T.L. (2006), “Narcissistic leadership”, Leadership Quarterly, Vol. 17 No. 6, pp. 617–633.
Roxas, M.L. and Stoneback, J.Y. (1997), “An investigation of the ethical decision-making process across varying cultures”, International Journal of Accounting, Vol. 32 No. 4, pp. 503–535.
Roxas, M.L. and Stoneback, J.Y. (2004), “The Importance of Gender Across Cultures in”, No. 1997, pp. 149–150.
Schick, A.G. and Schick, A.G. (2018), “Linked references are available on JSTOR for this article : University Budgeting : Administrative Perspective , Budget Structure , and Budget Process”, Vol. 10 No. 4, pp. 794–802.
Schuh, S.C., Hernandez Bark, A.S., Van Quaquebeke, N., Hossiep, R., Frieg, P. and Van Dick, R. (2014), “Gender Differences in Leadership Role Occupancy: The Mediating Role of Power Motivation”, Journal of Business Ethics, Vol. 120 No. 3, pp. 363–379.
Soyer, R.B., Rovenpor, J.L. and Kopelman, R.E. (1999), “Narcissism and achievement motivation as related to three facets of the sales role: Attraction, satisfaction and performance”, Journal of Business and Psychology, Vol. 14 No. 2, pp. 285–304.
Suar, D. and Gochhayat, J. (2016), “Influence of Biological Sex and Gender Roles on Ethicality”, Journal of Business Ethics, Vol. 134 No. 2, pp. 199–208.
Suryadi, B., Mulyaningsih, H.D. and Rajiani, I. (2019), “Managing inefficiency of participatory budgeting by investigating the dark side personality of managers”, Polish Journal of Management Studies, Vol. 19 No. 2, pp. 385–394.
Sutin, A.R. and Robins, R.W. (2008), “Going forward by drawing from the past: Personal strivings, personally meaningful memories, and personality traits”, Journal of Personality, Vol. 76 No. 3, pp. 631–664.
Twenge, J.M. and Campbell, W.K. (2003), “‘Isn’t it fun to get the respect that we’re going to deserve?’ Narcissism, social rejection, and aggression”, Personality and Social Psychology Bulletin, Vol. 29 No. 2, pp. 261–272.
Twenge, J.M., Konrath, S., Foster, J.D., Campbell, W.K. and Bushman, B.J. (2008), “Egos inflating over time: A cross-temporal meta-analysis of the narcissistic personality inventory”, Journal of Personality, Vol. 76 No. 4, pp. 875–902.
Valentine, S.R. and Rittenburg, T.L. (2007), “The ethical decision making of men and women executives in international business situations”, Journal of Business Ethics, Vol. 71 No. 2, pp. 125–134.
Vermeir, I. and Van Kenhove, P. (2008), “Gender differences in double standards”, Journal of Business Ethics, Vol. 81 No. 2, pp. 281–295.
Wright, A.G.C. (2016), “On the Measure and Mismeasure of Narcissism: A Response to ‘Measures of Narcissism and Their Relations to DSM-5 Pathological Traits: A Critical Reappraisal’”, Assessment, Vol. 23 No. 1, pp. 10–17.
Young, S.M. (1985), “Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack”, Journal of Accounting Research, Vol. 23 No. 2, p. 829.
Young, S.M., Du, F., Dworkis, K.K. and Olsen, K.J. (2015), “It’s All about All of Us: The Rise of Narcissism and Its Implications for Management Control System Research”, Journal of Management Accounting Research, Vol. 28 No. 1, pp. 39–55.
Yuen, D.C.Y. (2004), “Goal characteristics, communication and reward systems, and managerial propensity to create budgetary slack”, Managerial Auditing Journal, Vol. 19 No. 4, pp. 517–532.
Zhu, D.H. and Chen, G. (2015), “CEO Narcissism and the Impact of Prior Board Experience on Corporate Strategy”, Administrative Science Quarterly, Vol. 60 No. 1, pp. 31–65.
DOI: https://doi.org/10.24071/exero.v6i2.6980
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 EXERO : Journal of Research in Business and Economics