Semakin Religius, Semakin Jujur: Studi Eksperimen Tekanan Sosial pada Budgetary Slack
DOI:
https://doi.org/10.55606/jumia.v4i3.4553Keywords:
Budgetary Slack, Dysfunctional Behavior, High Religiosity, Internal Factors, Social PressureAbstract
Budgetary slack is a form of dysfunctional behavior in budgeting that occurs when individuals intentionally set budgets that do not reflect their best estimates. This study aims to examine the effects of religiosity and social pressure on budgetary slack, as well as to examine the role of religiosity in mitigating the tendency toward budgetary slack when individuals are under social pressure. The study employed an experimental method with a 2 × 2 factorial design, in which participants were divided into four conditions based on levels of social pressure (low and high) and religiosity (low and high). Budgetary slack was used as an indicator of the tendency toward dishonest behavior in budgeting. The results show that religiosity has a significant effect on budgetary slack, with individuals who are highly religious exhibiting lower levels of budgetary slack. Social pressure also has a significant effect on budgetary slack, with higher social pressure increasing individuals’ tendency to create budgetary slack. However, the interaction between religiosity and social pressure is not significant. This study demonstrates that budgetary slack behavior is influenced by both individual internal factors and situational pressures.
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