PENGARUH GENDER DAN KODE ETIK TERHADAP PENILAIAN MORAL ATAS BUDGETARY SLACK : STUDI EKSPERIMEN TENTANG KONTEKS PENGANGGARAN PARTISIPATIF

Fitri Harizki - Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


Budgetary Slack. This study identifies that the moral judgment of budgetary slack is influenced by two factors: individual factors and organizational factors. Individual factor chosen is gender and while the organizational factor is code of ethics. This research uses experimental method of Factorial Design so that this research involves one independent variable being manipulated ie code of ethics (without code of conduct, code of conduct without sanction, and code of conduct with sanction) and one measured participant variable that is gender (woman and man ). Participants used in this study were students of accounting majors of state universitas Negeri Padang  in the field of force 2014 and 2015 the number of participants in this study as many as 120 participants. Method of selecting participants by using randomization technique. The results of this study indicate that gender has no significant effect on moral judgment on Budgetary Slack but the code of ethics has a significant effect on the moral assessment of Budgetary Slack. This study contributes to management accounting literature and business ethics by identifying how gender and ethical codes have an effect on moral judgments on budgetary slack.

Keywords: Budgetary Slack, Code of Ethics, Gender, Moral Evaluation.

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References


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