The Impact of Ethical Environment on Budget Gaming Behaviour

SeTin, SeTin and Setiawan, Santy and Christy, Yunita and Debbianita, Debbianita and En, Tan Kwang (2021) The Impact of Ethical Environment on Budget Gaming Behaviour. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 5 (1). pp. 552-561. ISSN 2621-5306

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Abstract

Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust are potential determinants of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed using Partial Least Square (PLS). The results indicate the ethical environment has a positive effect on trust; trust negatively affects budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization.

Item Type: Article
Uncontrolled Keywords: Ethical environment, budget gaming behaviour, trust
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Perpustakaan Maranatha
Date Deposited: 30 Jan 2023 22:15
Last Modified: 30 Jan 2023 22:15
URI: http://repository.maranatha.edu/id/eprint/31261

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