Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia)

Carolina, Yenni and Rapina, Rapina and Amazia, Naftaly Patria and Tanuwinata, Vincent (2022) Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia). Riset Akuntansi dan Keuangan Indonesia, 7 (2). pp. 193-203. ISSN 2541-6111

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Abstract

This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email UNSPECIFIED Carolina, Yenni UNSPECIFIED UNSPECIFIED UNSPECIFIED Rapina, Rapina UNSPECIFIED UNSPECIFIED UNSPECIFIED Amazia, Naftaly Patria UNSPECIFIED UNSPECIFIED UNSPECIFIED Tanuwinata, Vincent UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	budgetary gaming, trust, budget emphasis, personality, greed
Subjects:	H Social Sciences > HG Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	21 Jun 2023 08:33
Last Modified:	21 Jun 2023 08:33
URI:	http://repository.maranatha.edu/id/eprint/31980

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