Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten

  • tri lestari Universitas Sultan Ageng Tirtayasa
  • Lili Sugeng Wiyantoro Universitas Sultan Ageng Tirtayasa
Abstract views: 508 , PDF (Bahasa Indonesia) downloads: 644


This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers at all districts and cities in Banten area. We select the officers who involved in reconstructing the planning and using Sistem Informasi Keuangan Daerah (SIKD), which consist of the head of department, the head of field, the head of financial, accounting and budget planning division. The data were collected by using questioner and analyzed by using SmartPLS (Partial Least Square). The results show that those management control tools have an impact on dysfunctional behavior of SKPD. We found that a better standards operating procedures of SKPD could reduce the dysfuctional behavior. The more involvement of SKPD in budget planning, the more dysfunctional behavior could avoid. Finally, dysfunctional behavior could decrease by using budget control for positive intention.


Download data is not yet available.


Birnberg J.G., L. Turopolec, dan S.M. Young. 2003. ”The Organizational Contex of Accounting”. Accounting, Organizations and Society 28: 97-126

Derfuss, K. 2016. ”Reconsidering The Participative Budgeting–Performance Relation: A Meta-Analysis Regarding The Impact of Level of Analysis, Sample Selection, Measurement, and Industry Influences”. The British Accounting Review: 17-37.

Ghozali, I. 2006. Structural Equation Modeling, Metode Alternatif dengan Partial Least Square. Badan Penerbit Universitas Diponegoro, Semarang.

Griffin, R. W. Dan Y.P. Lopez. 2005. ”Bad Behavior in Organizations: A Review and Typology for Future Research”. Journal of Management 31 (6): 988-1005.

Hopwood, A.G. 2002. ”An Empirical Study of the Role Accounting Data in Performance Evaluation”. Empirical Research in Accounting (Supplement to Journal of Accounting Research) 10:156-605

Jaworski, B.J., dan S.M. Young. 1992. ”Dysfunctional Behavior and Management Control: An Empirical Study of Marketing Managers”. Accounting, Organization and Society 17 (1): 17-35

Johnny J. dan F. Yigit. 2013. ”Budgetary Participation in Turkey: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance”. Journal of International Accounting Research 12 (1): 29–54.

Kihn, L. A. 2010. ”Performance outcomes in empirical management accounting research”. International Journal of Productivity and Performance Management 59: 468-492.

Langevin P. dan C. Mendoza. 2013. ”How Can Management Control System Fairness Reduce Managers Unethical Behaviour?” European Management Journal 31: 202-222.

Lubis, A. I. 2010. Akuntansi Keperilakuan. Jakarta: Salemba Empat.

Lukka, K. 2003. ”Budgetary Biasing in Organizations: Theoritical Framework and Empirical Evidence”. Accounting, Organizations and Society 13: 205-218.

Noor, I. H. B. M., dan Othman, R. 2012. ”Budgetary participation: How it affects performance and commitment”. Accountancy Business and the Public Interest 1:53-73.

Otley, D. 2016. ”The contingency theory of management accounting and control: 1980-2014”. Management Accounting Research

Republik Indonesia. 2004. Undang-Undang No. 32 Tahun 2004. Tentang Pemerintah Daerah.

Republik Indonesia. 2004. Undang-Undang No. 33 Tahun 2004. Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.

Robbins, S.P. 1996. Organizational Behavior: Concepts, Controversies, Appplications 7th. NJ: Prentice-Hall

Scapens, R. W., dan Bromwich, M. 2010. ”Management accounting research: 20 years on”. Management Accounting Research 21: 278–284.

Shields, M. D., dan S. M. Young. 1993. ”Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information”. Journal of Management Accounting Research 5:265-280.

Soobaroyen Teerooven. 2006. ”Management Control System and Dysfunctional Behavior: an Empirical Investigation”. Accounting Behavior.

Wiyantoro, L.S. dan Ismail, T. 2012. ”Management Control System, Dysfunctional Behavior and National Culture”. Entrepreneurship and Business Entrepreneurship and Innovation for Global Competitiveness: Issues and Challenges. 23 April 2012. Universiti Malaysia Kelantan. Malaysia.

Yuhertiana I, S. Pranoto dan H. Priono. 2015. ”Perilaku Disfungsional pada Siklus Penganggaran Pemerintah: Tahap Perencanaan Anggaran”. Jurnal Akuntansi dan Auditing Indonesia 19 (1): 25-38.

PlumX Metrics