Suasana Hati (Mood) dan Kejujuran (Honesty) dalam Pelaporan Anggaran
DOI:
https://doi.org/10.32528/jmbi.v9i2.890Keywords:
Suasana Hati, Kejujuran, Pelaporan Anggaran, Studi EksperimenAbstract
Penelitian ini bertujuan untuk melihat pengaruh suasana hati dan kejujuran dalam pelaporan anggaran. Penelitian ini menggunakan pendekatan eksperimen dengan perangkat lunak oTree dan sampel sebanyak 150 partisipan. Menggunakan alat analisis SPSS penelitian ini berhasil menunjukkan bahwa secara signifikan suasana hati seorang manajer akan memengaruhi pelaporan anggaran. Penelitian ini juga memberikan bukti empiris bahwa, ketika manajer berada dalam suasana hati yang positif maka pelaporan keuangan yang dilaporkan oleh manajer akan lebih jujur dan jika suasana hati seorang manajer negatif maka pelaporan anggaran yang diberikan tidak lebih jujur ketika suasana hati manajer positif. Penelitian ini menambah literatur teori suasana hati dan kejujuran yang dikaitkan dengan pelaporan anggaran dalam konteks studi eksperimen
References
Abe, N., Suzuki, M., Mori, E., Itoh, M., & Fujii, T. (2007). Deceiving others: distinct neural responses of the prefrontal cortex and amygdala in simple fabrication and deception with social interactions. Journal of Cognitive Neuroscience, 19(2), 287–295.
Altenburger, M. (2017). The effect of injunctive social norms and dissent on budget reporting honesty. Journal of International Accounting Research, 16(2), 9–31.
Altenburger, M. (2021). Mood and honesty in budget reporting. Management Accounting Research, 50, 100707.
Bentler, P. M., & Chou, C.-P. (1987). Practical issues in structural modeling. Sociological Methods & Research, 16(1), 78–117.
Cardinaels, E. (2016). Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting. Accounting, Organizations and Society, 52, 50–62.
Cardinaels, E., & Jia, Y. (2015). How Audits Moderate the Effects of Incentives and Peer Behavior on Misreporting. European Accounting Review, 25, 1–22. https://doi.org/10.1080/09638180.2015.1042889
Church, B. K., Hannan, R. L., & Kuang, X. J. (2012). Shared interest and honesty in budget reporting. Accounting, Organizations and Society, 37(3), 155–167.
Dill, K. (2016). America’s Best Employers 2016. https://www.forbes.com/sites/kathryndill/2016/03/23/americas-best-employers-2016/?sh=319aaecb5767
Dimotakis, N., Scott, B., & Koopman, J. (2011). An experience sampling investigation of workplace interactions, affective states, and employee well-being. Journal of Organizational Behavior, 32(4), 572–588. https://doi.org/10.1002/job.722
Ekkekakis, P. (2011). The Measurement of Affect, Mood, and Emotion: A Guide for Health-Behavioral Research. In The Measurement of Affect, Mood, and Emotion: A Guide for Health-Behavioral Research. https://doi.org/10.1017/CBO9780511820724
Evans III, J. H., Hannan, R. L., Krishnan, R., & Moser, D. V. (2001). Honesty in managerial reporting. The Accounting Review, 76(4), 537–559.
Ferdinand, A. (2002). Structural equation modeling in management research. Fakultas Ekonomi UNDIP: Semarang.
Gallup, I. (2017). State of the American Workplace.
Garrett, N., Lazzaro, S. C., Ariely, D., & Sharot, T. (2016). The brain adapts to dishonesty. Nature Neuroscience, 19(12), 1727–1732.
Glassdoor. (2018). Best Places to Work. https://www.glassdoor.com/Award/Best-Places-to-Work-2018-LST_KQ0,24.htm
Handley, I. M., Lassiter, G. D., Nickell, E. F., & Herchenroeder, L. M. (2004). Affect and automatic mood maintenance. Journal of Experimental Social Psychology, 40(1), 106–112.
Hannan, R. L., Rankin, F. W., & Towry, K. L. (2006). The effect of information systems on honesty in managerial reporting: A behavioral perspective. Contemporary Accounting Research, 23(4), 885–918.
Hansen, S. C., & Van der Stede, W. A. (2004). Multiple facets of budgeting: an exploratory analysis. Management Accounting Research, 15(4), 415–439.
Hirt, E. R., Devers, E. E., & McCrea, S. M. (2008). I want to be creative: exploring the role of hedonic contingency theory in the positive mood-cognitive flexibility link. Journal of Personality and Social Psychology, 94(2), 214.
Hoogland, J. J., & Boomsma, A. (1998). Robustness studies in covariance structure modeling: An overview and a meta-analysis. Sociological Methods & Research, 26(3), 329–367.
Judge, T. A., & Ilies, R. (2004). Affect and job satisfaction: a study of their relationship at work and at home. Journal of Applied Psychology, 89(4), 661.
Libby, T., & Lindsay, R. M. (2010). Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), 56–75.
Loehlin, J. C. (2004). Latent variable models: An introduction to factor, path, and structural equation analysis. Psychology Press.
Matuszewski, L. J. (2010). Honesty in managerial reporting: is it affected by perceptions of horizontal equity? Journal of Management Accounting Research, 22(1), 233–250.
Mayer, J. D., & Cavallaro, R. (2019). Brief mood introspection scale (BMIS): Technical and scoring manual.
Park, S. Q., Kahnt, T., Dogan, A., Strang, S., Fehr, E., & Tobler, P. N. (2017). A neural link between generosity and happiness. Nature Communications, 8(1), 15964.
Patzer, G. L. (1996). Experiment-research methodology in marketing: types and applications. Greenwood Publishing Group.
Paz, M., Reichert, B. E., & Woods, A. (2014). How does peer honesty affect focal manager honesty in a budget reporting setting? In Advances in accounting behavioral research (Vol. 16, pp. 85–114). Emerald Group Publishing Limited.
Qomariah, N., Nursaid, & Satoto, E. B. (2021). Improving financial performance and profits of pharmaceutical companies during a pandemic: Study on environmental performance, intellectual capital and social responsibility. Qual.-Access Success, 22, 154–165. https://doi.org/10.47750/qas/22.184.20
Rosdini, D. (2013). Shared Financial Interest, Fairness, dan Kejujuran dalam Pelaporan Anggaran. September.
Sailela, S. (2017). KONSTRUKSI KEBIJAKAN ANGGARAN: AKSENTUASI DRAMA POLITIK DAN KEKUASAAN (STUDI KASUS KABUPATEN JEMBRANA BALI). EKUITAS (Jurnal Ekonomi Dan Keuangan), 15, 307. https://doi.org/10.24034/j25485024.y2011.v15.i3.2297
Sailela, S. (2015). The Dramaturgy of Politics and Power in Determining Budget Problem in District Jembrana, Bali. Procedia - Social and Behavioral Sciences, 211, 375–382. https://doi.org/10.1016/j.sbspro.2015.11.049
Sailela, S., & Yusuf, M. (2017). Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power. GATR Accounting and Finance Review, 2, 46–57. https://doi.org/10.35609/afr.2017.2.3(7)
Shields, J. F., & Shields, M. D. (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76.
Sommer, K., & Kulkarni, M. (2012). Does constructive performance feedback improve citizenship intentions and job satisfaction? The roles of perceived opportunities for advancement, respect, and mood. Human Resource Development Quarterly, 23. https://doi.org/10.1002/hrdq.21132
Stevens, J. P. (2012). Applied multivariate statistics for the social sciences. Routledge.
Supeni, R. E., Nurhayati, Puspitasari, N., Wulandari, D., & Sari, M. I. (2023). Does Indonesian businesswomen entrepreneurial orientation of small and medium enterprises (SMEs) matter in their financial performance? Seybold Rep, 18, 322–340.
https://doi.org/10.17605/OSF.IO/QKBSZ
Syahnur, M. H., & Bahari, A. F. (2023). Determinants of Neighborhood References, and Environmental Stimuli on Purchasing Decisions for Halal Products for Consumers. Golden Ratio of Marketing and Applied Psychology of Business, 3(1), 20–33.
ten Brinke, L., Lee, J. J., & Carney, D. R. (2015). The physiology of (dis) honesty: does it impact health? Current Opinion in Psychology, 6, 177–182.
Wegener, D., & Petty, R. (1994). Mood Management Across Affective States: The Hedonic Contingency Hypothesis. Journal of Personality and Social Psychology, 66, 1034–1048. https://doi.org/10.1037/0022-3514.66.6.1034
Weiss, H. M., Nicholas, J. P., & Daus, C. S. (1999). An examination of the joint effects of affective experiences and job beliefs on job satisfaction and variations in affective experiences over time. Organizational Behavior and Human Decision Processes, 78(1), 1–24.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Ahmad Alief Wardiman, Syarifuddin Syarifuddin, Andi Kusumawati
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
