Kecenderungan Perilaku Narsis pada Penganggaran di Perguruan Tinggi

Lisia Apriani(1*),

(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


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References


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DOI: https://doi.org/10.24071/exero.v6i2.6980

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