Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2023-01-11 DOI:10.23917/reaksi.v7i2.19332

Y. Carolina, Rapina Rapina, Naftaly Patria Amazia, Vincent Tanuwinata

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Abstract

This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.Keywords: budgetary gaming, trust, budget emphasis, personality, greed

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预算博弈、高级信任和预算强调：人格的调节作用（来自印度尼西亚零售公司的证据）

本研究旨在获得有关预算博弈做法的经验证据。许多研究人员说，预算博弈是一种不道德的做法，在实践中经常发生。据称，这种不道德行为受到预算重点和信任的影响。在本研究中，所使用的人格因素，即贪婪，将作为预算博弈中信任和预算强调之间关系的调节因素进行检验。本研究的对象是在印尼零售企业家协会（APRINDO）注册的零售公司，受访者为中层管理人员。已收集并可处理的数据量为 96 个数据。在处理数据时，利用 SmartPLS 软件使用了 SEM 方法。结果显示，预算重视程度对预算博弈有积极影响。信任对预算博弈有负面影响，而贪婪被证明对预算博弈的预算强调和信任有调节作用。本研究的意义可为商业界设计和使用预算提供参考，从而克服预算博弈行为。关键词：预算博弈；信任；预算强调；个性；贪婪

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Riset Akuntansi dan Keuangan Indonesia

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