Pengaruh Ideologi Etik dan Kecerdasan Spiritual  Terhadap Hubungan Antara Partisipasi  dan Senjangan Anggaran

Darwis Said; Asriani Junaid; Hamzah Ahmad; Muslim Muslim

doi:10.33395/owner.v7i1.1221

Authors

Darwis Said Universitas Hasanuddin, Makassar
Asriani Junaid Universitas Muslim Indonesia
Hamzah Ahmad Universitas Muslim Indonesia
Muslim Universitas Muslim Indonesia

DOI:

10.33395/owner.v7i1.1221

Keywords:

Partisipasi Anggaran, Kelonggaran Anggaran, Etika Ideologi, Kecerdasan Spiritual

Abstract

Penelitian ini menggunakan faktor individu, ideologi etis (deontologi dan teleologi), sebagai faktor kontingensi untuk menguji pengaruhnya terhadap hubungan antara partisipasi dan kelonggaran anggaran. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh partisipasi terhadap kelonggaran anggaran, pengaruh perbedaan ideologi etis manajer terhadap partisipasi hubungan kelonggaran anggaran, dan interaksi antara partisipasi dan kelonggaran anggaran melalui dua variabel yaitu ideologi etis dan kecerdasan spiritual. Hasil penelitian ini menunjukkan bahwa partisipasi dan kelonggaran anggaran terkait secara negatif dan signifikan, dan bahwa ideologi etis manajer yang berbeda memengaruhi partisipasi-hubungan kelonggaran anggaran. Ideologi etika deontologi secara negatif dan signifikan mempengaruhi kelonggaran anggaran, sementara ideologi etika teleologi secara positif mempengaruhi kelonggaran anggaran. Hasil dari variabel kecerdasan spiritual menunjukkan hubungan yang signifikan dengan kelonggaran anggaran, itu berarti bahwa kecerdasan spiritual manajer yang lebih tinggi, kelonggaran anggaran yang lebih rendah akan terjadi. Hasil penelitian ini juga menunjukkan bahwa semua variabel interaksi ca melemahkan terjadinya kelonggaran anggaran.

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