Maulita Maulita


Penelitian ini bertujuan untuk menguji pengaruh ketersediaan informasi publik dan monitoring control terhadap hubungan antara self efficacy dan escalation of commitment. Individu yang memiliki self efficacy tinggi dihipotesiskan akan memiliki kecenderungan untuk melakukan eskalasi komitmen dibandingkan Individu yang memiliki self efficacy rendah. Individu yang memiliki self efficacy tinggi eskalasi komitmennya akan mampu dikurangi dengan ketersediaan informasi publik dan monitoring control. Untuk menguji hal tersebut dilakukan eksperimen 2x2x2 between subject dengan melibatkan 80 mahasiswa Pascasarjana Magister Manajemen Universitas Gadjah Mada. Hasil penelitian menunjukkan bahwa individu yang memiliki self efficacy tinggi ternyata mempunyai kecenderungan untuk melakukan eskalasi komitmen. Adapun Monitoring control ternyata mampu mengurangi eskalasi komiten pada individu yang memiliki self efficacy tinggi, namun ketersediaan informasi publik ternyata tidak mampu mengurangi eskalasi komitmen pada individu yang memiliki self efficacy tinggi.


Escalation Of Commitment; Self Efficacy; Monitoring Control; Ketersediaan Informasi Publik.

Full Text:


Article Metrics

Abstract views : 149| PDF views : 0


Aggarwal, R. & A. Samwick. 2006. Empire Builders and Shirkers: Investment, Firm Performance, and Managerial Incentives. Journal of Corporate Finance, 2006, 12: 489 —515.

Arpankumar, Y. J. 2005. Escalation of Commitment in Sofware Project: The Influence of Project Risk Factors and Self-Efficacy on The Perception of Risk and The Commitment to A Failing Sofware Project, ProQuest Dissertations and Theses.

Baiman, S. 1990. Agency Research in Management Accounting: A second look. Accounting, Organizations and Society, 15(4): 341-71.

Baiman, S. & Rajan, M. 2002. Incentive Issues in Inter-Firm Relationships. Accounting, Organizations and Society, 27 April, 213 - 238.

Bazerman, M. H. 1994. Judmental in Managerial Decision Making. 3rd.ed., New York, NY: Wiley.

Bandura, A. 1986. Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs, NJ: Prentice Hall.

Booth, P. & Schulz, A. K. D. 2004. The Impact of an Ethical Environment on Managers Project Evaluation Judgements under Agency Problem Conditions. Accounting, Organizations and Society, 29: pp. 473-488.

Brockner, J., Rubin, J. Z., Fine, J., Hamilton, T., Thomas, B. & Turseky, B. 1984. Factors Affecting Entrapment in Escalating Conflicts: the Importance of Timing. Journal of Research in Personality, 16:247-266

Brockner, J. 1992. The Escalation of Commitment to a Failing Course of Action: Toward Theoretical Progress. Academy of Management Review, 17: 39-61.

Brockner, J. & Rubin, J. Z. 1985. Factors Affecting Withdrawal from an Escalating Conflict: Quitting before Its too Late. Journal of Experimental Social Psychology, 15: 492-503.

Chong, V. K. & Suryawati, R. F. 2010. De-escalation Strategy: The Impact of Monitoring Control on Managers Project Evaluation Decisions. JAMAR Vol. 8. No. 2.

Chong & Suryawati. 2007. De-escalation strategies: The Impact of Job Rotation and Monitoring Control on Manager’s Project Evaluation Decisions,, diakses pada tanggal 10 Juli 2011.

Chow, C.W., Harrison, P.D., Lindquist, T. & Wu, A. 1997. Escalating Commitment to Unprofitable Projects: Replication and Cross-Cultural Extension, Management Accounting Research, 8: pp. 347-361.

Conlon, E. J. & Park, J. M. 1987. Information Request in The Context of Escalation. Journal of Applied Psychology, 72, 344-350.

Efriyanti. 2005. Pemanfaatan Informasi Akuntansi untuk Menghindari Eskalasi Komitmen pada Level Pengambilan Keputusan. Paper dipresentasikan pada Simposium Nasional Akuntansi VIII, Surakarta. SNA VIII Solo 15-16 September

Eisendhardt, K. M. 1989. Agency Theory: An Assessment and Review. Academy of Management Review Vol.14, p: 57-74.

Fuad. 2005. Simultans dan Trade-off Pengambilan Keputusan Finansial dalam Mengurangi Konflik Agensi: Peran dari Corporate Ownership, Jurnal Simpostum Nasional Akuntansi VIII, Hal: 262-275.

Harrel, A. & Harrison, P. D. 1994. Impact of Adverse Selection on Managers Project Evaluation Decisions. Academy of Management Journal, 36.3.: 635-643.

Hattie. 1985. Methodology Review: Assessing Unidimensionality of Tests and Items Applied Psychological Measurement 9 (1985), pp. 139–164.

Jensen, M. C. & Meckling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3.4.: 305-360.

Kahneman, D. & Tversky, A. 1979, Prospect Theory, http://www.prospect-theory., diakses pada tanggal 14 Juli 2011.

Kadous. 2002. The Role Mental Representation in Organizational Escalation of Commitment,, Diakses tanggal 14 Juli 2011.

Kadous, K. & Sedor, L. M. 2004. The Efficacy of Third-Party Consultation in Preventing Managerial Escalation of Commitment: The Role of Mental Representation. Contemporary Accounting Research, 21.1.: pp. 55-82.

Kirby, Susan L., Davis, & Mar A. 1998. A Study Escalating Commitment in Principal-Agent Relationships: Effects of Monitoring and Personal Responsibility. Journal of Applied Psychology, Vol. 83(2), Apr 1998, 206-217.

Koroy. 2008. Pengujian Efek Pembingkaian Sebagai Determinan Eskalasi Komitmen dalam Keputusan Investasi: Dampak dari Pengalaman Kerja. STIE Nasional Banjarmasin

Ku, G. 2008. Learning to De-escalate: The Effects of Regret in Escalation of Commitment. Organizational Behavior and Human Decision Processes, 105: pp. 221-232.

Luckett, P. F. & Booth, P. 2003. The Effects of Hurdle Rates on the Level of Escalation of Commitment in Capital Budgeting, Behavioral Research in Accounting, 15: pp. 63-85.

Popham, W. J. 2002. Classroom assessment: What Teachers Need to Know (3rd ed.) Needham Heights, MA: Allyn & Bacon.

Rudledge, Robert. W. & K. E. Karim. 1999. The Influence of Self-Interest and Ethical Considerations on Managers Evaluation Judgements, Accounting, Organisation and Society, Vol. 24, p: 173-184.

Simonson, I. & Staw, B. M. 1992. Deescalation Strategies: A Comparison of Techniques for Reducing Commitment to Losing Courses of Action, Journal of Applied Psychology, 77(4): pp. 419-426.

Staw, B. M. 1976. Knee-deep in the big muddy: A Study Escalation Commitment to Chosen Course of Action. Organizational Behaviour and Human Performance Vol. 16, p: 27-44.

Staw, B. M. & Fox, F. V. 1977. Escalation: the Determinants of Commitment to a Chosen Course of Action. Human Relations, 30(5): pp. 451-467.

Staw, B. M. & Ross, J. 1987. Knowing When to Pull The Plug. Harvard Business Review, 1987, 65.2: 68-74.

Staw, B. M. & Ross, J. 1991. Managing Escalation Processes in Organizations. Journal of Managerial Issues, Vol. III Number 1 Spring:15-30.

Tayler, W. B. 2010. The Balanced Scorecard as a Strategy-Evaluation Tool: the Effects of Implementation Involvement and a Causal-Chain Focus. The Accounting Review, 85(3), 1095 – 1117.

Wei, L. 2003. Study on the Action of Escalation of Commitment in Capital Investment. Research on Economics and Management, 2007, 6: 17-23.

Whyte, G., Saks, A. M. & Hook, S. 1997. When Success Breeds Failure: The Role of Self-Efficacy in Escalating Commitment to a Losing Course of Action. Journal of Organizational Behaviour, Vol. 18, 415-432.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons License

Media Riset Akuntansi, Auditing & Informasi Creative Commons Attribution-NonCommercial 4.0 International License.