This research aims to evaluate whether obedience pressure and perceived
responsibility affect budgetary slack creation. This research used Davis et al. (2006)’s
experimental design to measure the following individual characteristics: impression
management, professional commitment, perceived pressure strenght, and perceived decision
difficulty. The experimental design uses post test only control group.
Eighty one subjects participated in the experiment. Subjects are undergraduates
students and magister sains program students of Faculty of Economics and Bussines UGM.
Subjects are randomly assign. Hypotheses are tested using one sample statistics, ANOVA and
multiple regression.
The results show the following. First, majority of participants with obedience
pressure to violated corpotare policy create budgetary slack. Second, participants who
created budgetary slack hold themselves less responsible for their decisions than those who
did not create budgetary slack. Third, most participants who create budgetary slack stated
that their budgetary slack creation is merely because of their obedience to their superior.
Nevertheles they are aware that their budgetary slack creation is unethical.