Otoritas Atasan, Retaliasi dan Locus of Control sebagai Faktor-Faktor yang Memengaruhi Perilaku Manipulasi Laporan Realisasi Anggaran

Hafiez Sofyani, Yulinda Devi Pramita


The purpose of this study was to examine the influence of situational factors such as the authority that deligated from superior and retaliation; and individual factors such as locus of control toward individual’s ethical behavioral in budget realization reporting. This study used experiment design with 2x2 factorial. The results of this study indicate that the condition there were authority that deligated from superior to commit fraud and retaliation from superior if orders do not to be implemented, tend to influence individual to act unethically, namely makes the budget realization reports that was not fit. In addition, individu with an external locus of control while against conditions got the authority to made fraudulent statements and got retaliation if did not carry out the order, will tend to be more unethical than individu with an internal locus of control. However, the hypothesis that states if there is no authority that deligated from superior, no retaliation and individual has internal locus of control would be the most ethical act among other situations, in this study was not supported.

Key words: The authority of superiors, Retaliation, Locus of control, Fraudulent statements

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Jurusan Akuntansi Universitas Muhammadiyah Malang,
Gedung Kuliah Bersama 2, Lantai 3, Jln Tlogomas, 246 Malang, Jawa Timur
email: jrak@umm.ac.id

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