Title: The Influence of Gender and Personal Values on Budgetary Slack
Author: Agustina Cahyaning Wibowo
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
The aim of this research is to examine the influence of gender and personal values on budgetary slack. The design of this research is quantitative with data collection methods using questionnaires and Partial Least Square (PLS) statistical testing tools. The research results reveal that gender differences have no effect on budgetary slack. The length of work and work experience that is almost the same between male and female respondents is indicated to be the cause of the similar ethical views of men and women. Apart from that, research also shows that personal achievement and power values have a significant positive effect on the budgetary slack variable, while personal tradition values have a negative effect on budgetary slack. The values of personal achievement and power 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 applicable 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/
