scholarly journals The effect of budgetary participation on the performance of officials with locus of control, job satisfaction, and relevant job information as mediating variables: An empirical study at regional work unit (SKPD) in Palu

2016 ◽  
Vol 19 (1) ◽  
pp. 37
Author(s):  
Chaeranti Muldayani Dewi ◽  
Gugus Irianto ◽  
Rosidi
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Locus Of Control ◽  
Empirical Study ◽  
Sampling Technique ◽  
Job Information ◽  
Mediating Variables ◽  
Budgetary Participation ◽  
Work Units ◽  
Regional Work

The objective of this study is to analyze the effect of budgetary participation on the performance of the officials of Regional Work Units (SKPD) with locus of control, job satisfaction, and relevant job information as mediating variables. The study was done on SKPD in Palu by survey using questionnaires. The sample consists of 40 people selected by using purposive sampling technique. Data were analyzed using multiple regressions and moderating regression analysis (MRA). The results show that budgetary participation significantly affects the performance of the SKPD in Palu. Locus of control (LoC) as a moderating variable does not strengthen the effect of budgetary participation on the performance of officials. Job satisfaction can mod-erate the effect of budgetary participation on the performance of officials. The results also reveal that relevant job information can moderate the performance of SKPD in Palu. Thus, this study proves that budgetary participation supported by job satisfac-tion and relevant job information can build the performance of SKPD in Palu.

scholarly journals LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL

2020 ◽  
Vol 4 (1) ◽  
pp. 142-148
Author(s):  
Asbi amin Amin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Locus Of Control ◽  
Data Collection ◽  
Risk Preferences ◽  
Sampling Technique ◽  
Managerial Performance ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Budgetary Participation

This research aimed to test the understanding of the budgetary participation and budget target clarity have effect to Manajerial Performance. Locus of Control able to moderate the effect of This research also to test the effect of risk preferences which acts as a moderating budgetary participation and budget target clarity to Manajerial Performance. This research took 54 respondents with a sampling technique is Judgement Sampling. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the results of the analysis it can be seen that the participation in budgeting and the clarity of budget targets has a positive and significant effect on managerial performance, then the Locus of control is not able to moderate the influence of participation in budgeting and the clarity of budget targets on managerial performance.

scholarly journals PENGARUH ROLE STRESS TERHADAP KEPUASAN KERJA KARYAWAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 9 (4) ◽  
pp. 1272
Author(s):  
Made Yurika Oka Dwicahyani ◽  
I Gusti Ayu Dewi Adnyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Locus Of Control ◽  
Data Collection ◽  
Control Variable ◽  
Sampling Technique ◽  
Role Stress ◽  
Feasibility Test

The purpose of this study is to explain the locus of control as a moderating variable that has the influence of role stress on job satisfaction. This research was conducted on Melia Bali Hotel accounting employees. The number of samples in this study were 50 respondents. The sampling technique is saturated sampling using the Likert Summated Ratings (LSR) method. Data collection was obtained from the results of distributing questionnaires for Melia Bali Hotel accounting employees. Data analysis in this study uses moderated regression analysis and the model feasibility test. The results of the moderated regression analysis and the model feasibility test indicate that the locus of control variable as a moderating variable influences the role of stress on job satisfaction of accounting employees at Melia Bali Hotels. The results of this study indicate that the higher the role stress felt by Melia Bali Hotel accounting employees, the job satisfaction felt by employees will decrease. Keywords: role stress, locus of control, job satisfaction.

scholarly journals Corporate budget governance through the operating managers engagement: Does locus of control matter?

2021 ◽  
Vol 17 (1) ◽  
pp. 39-50
Author(s):  
Anissa Dakhli
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Locus Of Control ◽  
Developing Country ◽  
Organizational Setting ◽  
Personality Variable ◽  
Negative Effect ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

The current study aims to investigate the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. The data is gathered via a questionnaire administered to 75 managers from Tunisian hotels. To test the hypothesis of this study, moderated regression analysis was performed. Our results in a developing country setting confirm the contingent aspect of budgetary participation and show that the locus of control moderates the budgetary participation effects on job satisfaction. Budgetary participation was found to have a positive effect on internal managers while having a negative effect on external managers. The results suggest that it is necessary for Tunisian hotels to focus on the broader context in which budgetary participation is used. This latter has two aspects: structural and behavioral. The success of budget participation certainly depends on the organizational setting in which it is used but also on the psychological willingness of actors involved to develop and succeed in such budgetary practice.

scholarly journals PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA DOSEN FAKULTAS EKONOMI DI PERGURUAN TINGGI SWASTA DI MAKASSAR

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Mira Labi Bandhaso ◽  
Natalia Paranoan
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Private Universities ◽  
Mail Survey ◽  
Sampling Technique ◽  
Private University ◽  
Multiple Linear Regression Analysis ◽  
University Lecturers

This study aims to determine the effect of job satisfaction and motivation on the lecturer performance at private universities in Makassar. The research conducted on the lecturer of faculty of economics at three private universities in Makassar South Sulawesi by using mail survey and sending 150 questionnaires to the respondents. Sampling technique used in this study is random sampling. Data were collected at 101 and analyzed using multiple linear regression analysis. The analysis result showed that job satisfaction gives positive impact and significant on the performance of private university lecturers in Makassar, and motivation gives positive impact and significant on the performance of private university lecturers in Makassar. The results of multiple regression analysis showed motivation and job satisfaction simultaneously have positive and significant impact on the performance of private university lecturers in Makassar.

scholarly journals Pengaruh Partisipasi Anggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Locus Of Control Sebagai Variabel Pemoderasi

2018 ◽  
pp. 1584
Author(s):  
Putu Ari Raditya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Sampling Method ◽  
Control Process ◽  
Budgetary Slack ◽  
Planning And Control ◽  
Budgetary Participation ◽  
And Control ◽  
The Impact

To achieve its goals, hotel requires a good planning and control in order to run its implementation in accordance to the policy that has been assigned. Budget is an important element and a centerpiece in the planning and control process. The aim of the current study is to find out whether locus of control can moderate the impact of budgetary participation and budget emphasis on budgetary slack. This study was conducted on 4-star hotels in Kuta district. The sampling method used was saturation. There were 30 hotels used as the sampe with 97 respondents. Questionnaire was used to collect the data. To analyze the data, Moderated Regression Analysis (MRA) testing was applied.The study found that locus of control could strengthen the impact of budgetary participation and budget emphasis on budgetary slack. It can be concluded that the higher the participation given and the budget emphasis from the head moderated by locus of control, the higher the budgetary slack. Keyword: budgetary participation, budget emphasis, locus of control, budgetary slack

scholarly journals Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

scholarly journals PENGARUH PERILAKU PEMIMPIN TERHADAP KEPUASAN KERJA DENGAN MEMPERTIMBANGKAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERATING PADA BURUH KONTAINER KOPERASI TKBM PELABUHAN AMBON

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Kasmawati Ahmad
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Locus Of Control ◽  
Secondary Data ◽  
Leader Behavior ◽  
Moderator Variable ◽  
Moderation Effect ◽  
Simple Regression Analysis ◽  
Simple Regression

The purpose of this research is to analyse the influence of leader behavior on the job satisfaction with locus of control as moderator variable. This research used primary and secondary data using the questionnaire, interview and documentation of 90 Ambon Port Employee Cooperation. Simple regression analysis, and MRA were employed to analyse the moderation effect. The result shows that leader behavior has a positive and significant effect on the job satisfaction. Locus of control does not moderating relationship between leader berhvaior and job satisfaction.

scholarly journals KEPEMIMPINAN DAN MOTIVASI PENGARUHNYA TERHADAP KEPUASAN KERJA KARYAWAN

2018 ◽  
Vol 2 (1) ◽  
pp. 212-222
Author(s):  
Kusnanto Darmawan
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Employee Job Satisfaction ◽  
Research Type

The purpose of this study is to determine the influence of leadership and motivation partially and simultaneously to job satisfaction employees CV. Icon Teqnologi. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 35 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results obtained in the study that partially influence the leadership of employee job satisfaction, while motivation has no effect on employee job satisfaction. But simultaneously leadership and motivation affect the employee job satisfaction. The amount of influence of leadership and work motivation on employee job satisfaction is shown by the value of determination (R2) of 0.33 while the rest of 67% influenced by other variables such as discipline, compensation, organizational culture and others.  

scholarly journals Peran Etika Kerja Islami dan Locus Of Control Dalam Meningkatkan Kepuasan Kerja Pegawai (Studi Pada Satuan Kerja Perangkat Daerah (SKPD), Kab. Buton Utara)

2015 ◽  
Vol 3 (1) ◽  
pp. 1-13
Author(s):  
Muhamad Ridhayantho ◽  
Noermijati Noermijati ◽  
Dodi W. Irawanto
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Work Ethic ◽  
Partial Least Square ◽  
Civil Servants ◽  
Survey Method ◽  
Analysis Tool ◽  
Islamic Work Ethic ◽  
Work Units

This study aims to identify and analyze the role of Islamic Work Ethic and locus of control in improving job satisfaction both directly and indirectly. The study population is 607 Muslim Civil Servants (PNS) and working in regional work units (SKPD) North Buton Regency. The sample that obtained for this study are 124 civil servants (PNS). Sampling was done by using a proportional (proportionate random sampling), in each instances, with 8% of precision rate. The data collection method was a customized questionnaire survey method based on Likert scale 1-5. The analysis tool used is Partial Least Square (PLS) with hypothesis testing process used software application program Smart PLS 3.0.The results showed that the Islamic Work Ethic and Locus Of Control has a positive and significant influence either directly or indirectly on Job Satisfaction, thus concluded that the Islamic work ethics and locus of control proved to increase employee satisfaction in work units (SKPD) , North Buton Regency. The practical contribution of this research is to provide information to the Civil Servants (PNS) and Local Government in order to always improve understanding and programs related to the increase in work attitudes Civil Servants (PNS), especially in the scope of work units (SKPD). While theoretically this study contribute to the development of different models of measurement variables from previous studies, in which the role of the Islamic Work Ethic variables and Locus of Control as exogenous variables are reflective, while job satisfaction variables as endogenous variables are formative. Further limitations and suggestions discussed in the research. Keywords: Islamic Work Ethic, Locus of Control, Job Satisfaction.

scholarly journals The Association between Locus of Control and Job Satisfaction to Auditor Ethical Sensitivity

2019 ◽  
Vol 2 (2) ◽  
pp. 193-207
Author(s):  
Adi Gunawan ◽  
Munari Munari
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Ethical Sensitivity ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Minimum Number ◽  
Spearman Correlation Test

This study aims to analyze the association between locus of control and job satisfaction to auditor ethical sensitivity. The association between locus of control and ethical sensitivity is based on the notion that auditors with an internal locus of control likely have a high ethical sensitivity. The association between job satisfaction has emerged from the understanding that auditors who are satisfied with their jobs tend to have keen ethical sensitivity. The population of this study is 300 government auditors at the office of Financial and Development supervisory agency (BPKP) in East Java. The sampling technique is simple random sampling, which includes a minimum number of sample of 30 auditors. The type of data is primary data gathered from distributed questionnaires. Rank Spearman correlation test is used to determine the association between the variables. This research found that locus of control is related to auditor ethical sensitivity. It implies that internal locus of control can influence the auditors' decision-making when faced with an ethical dilemma. On the other hand, job satisfaction does not associate with auditor ethical sensitivity.

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