BUDGETARY SLACK Monika Handayani1 , Rudy Haryanto 2
Hipotesis 2 kepercayaan terhadap atasan dimoderator dengan insentif ekonomi berpengaruh secara positif terhadap kesenjangan anggaran
b. Memilih pengujian statistiknya
Alat uji dari pengujian hipotesis menggunakan metode statistic yaitu one way Analysis of variance (ANOVA) yang digunakan untuk menguji hipotesis 2, sedangkan Ordinary Least Squares (OLS) regresi digunakan untuk menguji hipotesis 1. Dependen variable dalam penelitian ini adalah budgetary slack. Budgetary slack diukur sebagai perbedaan antara pengukuran terbaik oleh subjek dan anggaran yang diusulkan dalam sesi eksperimen (Young, 1985;Webb, 2002;Stevens, 2002). Variable independen dalam penelitian ini adalah Trust in supervisor dan variable moderating adalah insentif ekonomi.
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Tingkat keyakinan yang diinginkan adalah 95% dengan standar error 5% d. Menghitung nilai statistiknya
Setelah melakukan pengujian di laboratorium eksperimen, yang terdiri dari 20 periode, dengan menggunakan kuesioner pre eksperimen, dan eksperimen , berupa kasus yang terjadi dalam anggaran perusahaan, hasil dari jawaban subjek kemudian diuji secara statistik
e. Mendapatkan nilai uji kritis
Setelah data yang dikumpulkan dari jawaban kuesioner didapat, maka dimasukan kedalam alat uji statistik dengan menggunakan SPSS versi terbaru.
f. Menginterpretasikan hasilnya
Hasil dari alat uji statistik kemudian diterjemahkan dan didiskripsikan makna dari angka-angka dibalik hasil uji statistik tersebut.
Fish Bone Diagram
Gambar 2. Diagram Fishbone
HASIL DAN PEMBAHASAN
Studi Eksperimen ini dilakukan selama dua tahun, pada tahun pertama dilaksanakan di Kota Malang dengan menggunakan 50 orang mahasiswa STIMI Malang, yang pada awalnya eksperimen akan dilakukan pada awal Maret namun terkendala dana yang belum turun maka diundur ke bulan Juli, namun masih belum bisa dilaksanakan karena terkendala mahasiswa sedang libur kuliah, karena itu baru bisa dimulai pada bulan September 2016 sampai dengan Nopember 2016 minggu kedua untuk pelaksanaan di Malang, namun persiapan telah dilakukan dengan menyiapkan komponen eksperimen yang terdiri dari kuesioner, pra eksperimen dan kasus eksperimen.
Tahun kedua penelitian ini akan diadakan di Banjarmasin dengan mengambil sampel Mahasiswa D3 Perbankan Politeknik Negeri Banjarmasin yaitu pada semester ganjil bulan Maret 2017, mengapa perlu dilakukan penelitian pada dua lokasi yang berbeda karena peneliti ingin mengamati secara mendalam karakter dan budaya yang berbeda dari dua suku yang berbeda yaitu suku jawa dan suku banjar, hal ini bisa berpengaruh terhadap kesenjangan anggaran dilihat dari segi perilaku.
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A. Partisipan
Partisipan terdiri dari 30 mahasiswa laki-laki dan 20 perempuan. Partisipan laki-laki terbagi dalam kelompok Petugas keuangan, Direktur Pemasaran, dan Direktur teknik masing-masing terdiri dari 9, 9, dan 12 mahasiswa. Sedangkan partisipan perempuan terbagi dalam kelompok yang sama, masing-masing terdiri dari 6, 7, dan 7 mahasiswi. Umur partisipan berkisar mulai 19 hingga 40 tahun. Rata-rata kualifikasi partisipan dengan self esteem ”rendah” untuk kelompok None, Low, dan High Information Asymmetry, masing-masing terdiri dari 3, 6, dan 4 mahasiswa. Kualifikasi self esteem ”sedang” masing-masing terdiri dari 5, 6, dan 6 mahasiswa. Kualifikasi self esteem ”tinggi” masing-masing terdiri dari 7, 4, dan 9 mahasiswa. Data kuesioner pra eksperimen dan kasus eksperimen dapat dilihat pada lampiran.
B. Statistik deskriptif
Statistik deskriptif belum dilakukan Karena eksperimen masih belum selesai dilaksanakan C. Pengujian Asumsi Klasik
Belum dilakukan karena eksperimen sedang berlangsung dan belum selesai D. Pengujian Multikolinearitas
Belum dilakukan karena eksperimen sedang berlangsung dan belum selesai E. Pengujian Autokorelasi
Belum dilakukan karena eksperimen sedang berlangsung dan belum selesai F. Pengujian Heterokedastisitas
Belum dilakukan karena eksperimen sedang berlangsung dan belum selesai G. Pengujian Hipotesis
Belum dilakukan karena eksperimen sedang berlangsung dan belum selesai
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