Kecenderungan Perilaku Narsis pada Penganggaran di Perguruan Tinggi

Abstract

Within the scope of the company, the budget has a very important role in controlling and allocating financial resources. Budgetary slack is a crucial part of budgeting because it can affect company performance and managers' intentions. This research investigates the relationship that exists between narcissism and budgetary slack in the context of higher education institutions in Indonesia. In addition to considering the variable narcissism, this study also analyzes the role of gender as a moderating variable in this relationship. The approach taken by this study is quite unique, as it focuses on the Indonesian context and uses online survey methods in data collection. Data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results of this study provide interesting findings. One of the main findings is that the gender factor has an influence on the relationship between the level of narcissism and budgetary slack. Although it is hypothesized that narcissism can contribute to budgetary slack, this research finds that the influence of narcissism on budgetary slack cannot be confirmed in the context of higher education institutions in Indonesia. This shows the existence of complexity in the relationship between narcissism and budgetary slack which may be influenced by other factors that in the research gender factor turns out to influence.