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All Journal Journal of Indonesian Economy and Business The Indonesian Journal of Accounting Research
Maria Paramastri Hayuning Adi
Universitas Bina Nusantara
Economics, Econometrics & Finance

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The Effect of Levers of Control and Leadership Style on Creativity Maria Paramastri Hayuning Adi; Aegisia Sukmawati
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 3 (2020): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.55466

Abstract

Introduction: This research aims to investigate how leadership assists the levers of control (LOC) to influence employees’ creativity. Background problem: Managing a company is challenging due to the numerous issues faced, including those relating to the employees’ creati­vity. Prior studies showed different results concerning how company controls constrained or enhanced the employees’ creativity. Previous studies explained that incentives can influence the employees’ creativity, but only temporarily. However, organizations require creativity continuously in order to sustain themselves. In response to this issue, it is essential to investigate other determinants that encourage employees’ creativity, and how the process is relevant to each organization’s core values. This study examines this through companies control systems and leadership aspects. Novelty: Our study attempts to complement previous studies and answer Spekle’s (2017) call. This study offers transformational leadership to strengthen employees’ creativity, aligned through the LOC. Research Methods: The data were collected via an online survey. The questionnaires were sent to startup companies’ employees who had worked in the creative divisions of those companies for a minimum of six months. There were 109 responses that we processed. This study used SEM-PLS to analyze the data. Finding/ Result: The LOC positively influenced employee creativity. The more leaders behaved as transformational leader, it strengthened LOC to influence employees’ creativity. Conclusion: This study shows that the dimensions used to establish the LOC should be integrated, to align the employees’ creative ideas for new methods of working. Furthermore, this study supports the prior research into the self-determination theory and answers Spekle et al (2017), that leadership is required to influence the employees. Particularly, companies should appoint appropriate leaders to encourage their employees’ creativity. Transformational leaders should be considered to be an option.
“Truth Vs. Slack Inducing” Paradox: How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? Aryan Danil Mirza. BR; Maria Paramastri Hayuning Adi
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.474

Abstract

This research aims to examine the role of the compensation scheme in mitigating the negative impact of social pressure on the creation of budgetary slack. There are not clear phenomenon, how can compensation methods with pressure (penalty) actually be better able to reduce budgetary slack compared to compensation methods without penalty? This research contributes by validating the role of truth inducing and slack inducing compensation scheme in order to mitigate the budgetary slack through the perspective of expectancy theory. Results from experimental study among 56 undergraduate accounting students showed that obedience pressure tends to encourage individuals to create budgetary slack compared to while they experience pressure from the peers (H1). Another finding from this research is the tendency of individuals to create budgetary slack tends to be lower when they accept the slack inducing compensation mechanism than truth inducing (H2). These indicate that slack inducing compensation scheme is better used than truth inducing in mitigating the creation of budgetary slack. Different level of risk faced by the individual, especially in the absence of fines or sanctions if the budget target is not reached, give different impact on individual. Our research provides practical implication when individuals get stressed, compensation schemes are less effective in minimizing the effect of social pressure on the creation of budgetary slack.  
Co-Authors Aegisia Sukmawati Aryan Danil Mirza. BR