Title: The Influence of Gender and Personal Values on Budgetary Slack
Authors: Agustina Cahyaning Wibowo
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The purpose of this study is to examine the influence of gender and personal values on budgetary slack. This study design is quantitative with data collection methods using questionnaires and statistical test tools Partial Least Square (PLS). The results of the study revealed that gender differences do not affect budgetary slack. The almost equal length of service and work experience between male and female respondents is indicated to be the cause of the similarity of ethical views of men and women. In addition, the study also shows that personal achievement and power values have a significant positive effect on budgetary slack variables, while personal tradition values have a negative effect on budgetary slack. Personal achievement and power values are values that prioritize personal desires, so they tend to ignore ethical behavior for their goals. Tradition values are values that refer to customs, religion, and prevailing social norms, so that individuals with personal tradition values tend to avoid unethical actions.
Keywords: Gender, Personal Values, Budgetary Slack
Sources: http://repository.unair.ac.id/97193/