scholarly journals Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)

2015 ◽  
Vol 2 (1) ◽  
pp. 29-44
Author(s):  
Karsam Karsam
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Adverse Selection ◽  
Partial Least Square ◽  
Least Square ◽  
Managerial Performance ◽  
Budgetary Slack ◽  
Participative Budgeting ◽  
Educational Foundation ◽  
The Relationship

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where the ownersapply the standard of the budget by doing the emphasis budgets, as well as their adverse selection. It will make the managers and other people know more about the situation and the prospects of the institution, it is also because of the moral hazard when the actions of managers is unknown by the shareholders or owners of the company. The data were collected by questionnaires which were answered by 93 respondents who got involved as the team in budgeting form each organizations and analysed by using the path analysis with partial least square (PLS). The results of data analysis showed that the influence of budget emphasis level on the relationship between participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is influenced by other variables that were not used in this study. Improving the effectiveness of the budget should be done by the management through giving the authority, evaluate and ensure that the budgeting team has considered the emphasis the budget comprehensively,measure the managerial performance in determines the planning and budgeting.Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)

scholarly journals The influence of job insecurity and person-job fit on turnover intention mediated by job satisfaction

2021 ◽  
Vol 3 (3) ◽  
pp. 01-12
Author(s):  
Nur Laeli Masykuroh ◽  
Muafi Muafi
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Path Analysis ◽  
Turnover Intention ◽  
Job Insecurity ◽  
Partial Least Square ◽  
Least Square ◽  
Job Fit ◽  
Contract Employees ◽  
The Relationship

This study aims to examine and analyze the influence of job insecurity and person-job fit on turnover intention mediated by job satisfaction. The population of this study are permanent and contract employees of Pamella 6 and 7 Supermarket Yogyakarta, with the number of 148 people. From a total of 148 employees from management to subordinates, 108 employees of Pamella 6 and 7 Supermarket Yogyakarta become the research sample. The data analysis used in this study is path analysis using Partial Least Square (PLS). The results of this study prove that: (1) Job insecurity negatively and significantly influences job satisfaction of employees in Pamella 6 and 7 Supermarket Yogyakarta; (2) Person-job fit positively and significantly influences job satisfaction of employees in Pamella 6 and 7 Supermarket Yogyakarta; (3) Job satisfaction negatively and significantly influences turnover intention of employees in Pamella 6 and 7 Supermarket Yogyakarta; (4) Job satisfaction is able to mediate the relationship between job insecurity and turnover intention of employees in Pamella 6 and 7 Supermarket Yogyakarta; and (5) Job satisfaction is able to mediate the relationship between person-job fit and turnover intention of employees in Pamella 6 and 7 Supermarket Yogyakarta.

scholarly journals PENGARUH PARTISIPASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 4 (2) ◽  
pp. 176-196
Author(s):  
Yulia Putri ◽  
Novita
Keyword(s):  
Organizational Commitment ◽  
Sampling Technique ◽  
Model Analysis ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
Managerial Performance ◽  
Three Stages ◽  
The Relationship

 This study aims to determine: (1) Effect of Budget Participation on Managerial Performance, (2) Effect of Organizational Commitment on Managerial Performance, (3) Effect of Organizational Commitment to Moderate the Relationship Between Budget Participation and Managerial Performance. The research data was collected using questionnaire techniques. The number of samples in this study were 42 respondents Structural Officials at one of the private universities in Jakarta. The sampling technique uses purposive sampling. Data analysis method uses Partial Least Square (PLS) method, the analysis is carried out through three stages, namely outside model analysis, internal model analysis, and hypothesis testing. The results of this study indicate the effect of budgeting participation has a positive and significant effect on managerial performance, the second hypothesis shows organizational commitment has a positive and significant effect on managerial performance, and the third hypothesis indicates that moderate organizational commitment has a positive influence and significant influence on participation participation relationships budget with managerial performance.

scholarly journals PERAN COMMUNITY ADVICE SEBAGAI PEMODERASI DALAM KEPUTUSAN PEMBELIAN

2018 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Pristiana Widyastuti ◽  
Alwani Alwani
Keyword(s):  
Data Analysis ◽  
Structural Equation ◽  
Statistical Tests ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purchasing Decisions ◽  
Quality And Reliability ◽  
The Relationship ◽  
Positive Effect

<p><em>This study aims to analyze the influence of rational motives and emotional motives on purchasing decisions with community advice as a moderating variable. This study was conducted on </em><em>biker as community adviser</em><em> in Jakarta. The number of samples is 75 data, obtained from the questionaire filled by the respondents. Data analysis uses Structural Equation Modeling (SEM) with Partial Least Square (PLS) test equipment. The results of statistical tests </em>revealed that the<em> rational motives and emotional motives </em>have<em> positive effect on purchasing decisions, whereas community advice has no positive effect on purchasing decisions, </em>it is<em> not able to moderate the relationship among variables. Producer and distributors are important to maintain the quality and reliability of products that rationally influence consumers to buy. In addition, efforts to maintain the credibility of the brand are also important to emphasize the consumer’s pride. </em></p><p><em> </em></p>

scholarly journals PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI DI PEMERINTAH PROVINSI PAPUA

2020 ◽  
Vol 4 (3) ◽  
Author(s):  
Vinsensius Jehandu ◽  
Agustinus Salle ◽  
Paulus K Allo Layuk
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Data Collection ◽  
Public Perceptions ◽  
Partial Least Square ◽  
Least Square ◽  
Audit Opinion ◽  
The Government ◽  
The Relationship

The purpose of the study is to identify the relationship between public perceptions about audit opinion, audit findings and the level of corruption in Papua Province (Case Study of the Government of Keerom Regency, Jayapura Regency and Sarmi Regency). A sample of 120 respondents consisted of 40 respondents from each district. Data collection techniques through questionnaires and data analysis using the Partial Least Square (PLS) approach. The results showed the greater the perception of audit opinions the greater the trust in corruption handled by the auditor. Meanwhile, the results of the study showed that the magnitude of audit findings carried out by BPK influenced the level of corruption that occurred. Audit findings can detect corruption in the government and local government efforts to make improvements according to the auditor's recommendations can significantly reduce the level of corruption.

scholarly journals Implementation of Performance Accountability System For Government Institution (SAKIP) : Determinants and Consequence In Local Government

2018 ◽  
Vol 2 (2) ◽  
pp. 87 ◽  
Author(s):  
I Wayan Suardana Telabah ◽  
Hermanto Hermanto ◽  
Lilik Handajani
Keyword(s):  
Information Technology ◽  
Self Efficacy ◽  
Structural Equation ◽  
Partial Least Square ◽  
Provincial Government ◽  
Least Square ◽  
Managerial Performance ◽  
Government Organizations ◽  
The Relationship ◽  
And Training

This study aims to examine the effect of the utilization of information technology, training and obedience to regulation on the implementation of SAKIP and examine the effect of SAKIP implementation on managerial performance as well as the influence of the role of self efficacy and intellect in the relationship between impelementation of SAKIP and managerial performance. Tests were conducted on 93 respondents representing 67 percent of the population. The group of respondents are structural officials of echelon  II, III and IV in the scope of West Nusa Tenggara Provincial Government who have role in the planning, implementation and management of Regional Income Budget and Expenditure (APBD) through the implementation of SAKIP. The hypothesis testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). The result of this research shows that the utilization of information technology and training have significant effect on the implementation of SAKIP but not influenced by obedience to the regulation, the implementation of SAKIP has an effect on managerial performance but self efficacy and intellect can not strengthen the relationship between SAKIP implementation and managerial performance. Based on the findings of this research, the operation of e-SAKIP and training conducted in a structured and sustainable manner plays an important role in improving the quality of SAKIP implementation so as to provide relevant and objective information to managers in order to improve the performance of government organizations.

scholarly journals MODEL BUDGETARY SLACK DAN KINERJA MANAJERIAL: BERPERSPEKTIF GENDER

2017 ◽  
Vol 19 (3) ◽  
pp. 408
Author(s):  
Dwi Suhartini ◽  
Eko Riadi ◽  
Rida Perwita Sari
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Multivariate Techniques ◽  
Manufacturing Companies ◽  
Managerial Performance ◽  
Budgetary Slack ◽  
Female Managers ◽  
Male Manager ◽  
Convenience Sampling ◽  
Gender Groups

Penelitian ini bertujuan untuk menguji peran manajer yang terlibat dalam proses penganggaran dan kinerja manajerial dengan mempertimbangkan efek dari perilaku budgetary slack  dan karakter individu seperti LOC yang berperspektif gender. Populasi penelitian adalah semua manajer manufaktur yang menduduki posisi manajer fungsional di kota Surabaya. Metode pengambilan sampel adalah convenience sampling, alasan digunakannya teknik ini karena tidak tersedianya data yang lengkap tentang jumlah manajer perempuan dan manajer pria yang pada perusahaan manufaktur di kota Surabaya, sehingga responden yang mudah untuk ditemui dan memiliki karakteristik sampel penelitian akan digunakan sebagai responden. Hipotesis penelitian akan diuji menggunakan alat statistik PLS (Partial Least Square) dalam dua kelompok gender yang berbeda, karena PLS memiliki keunggulan dibandingkan teknik multivariat lainnya untuk mengukur variabel perilaku individu. Hasil penelitian menunjukkan bahwa manajer pria dan perempuan sama-sama melakukan perilaku budgetary slack dalam mekanisme penganggaran partisipatif dan perilaku tersebut akan  mempengaruhi kinerja manajerial. Kondisi ini memungkinkan dipicu oleh perilaku budgetary slack yang positif. Fenomena ini didukung oleh karakter personal dari manajer perempuan yang memiliki LOC eksternal, sedangkan manajer laki-laki tidak terpengaruh karakter LOC. Manajer melakukan slack didukung adanya tindakan konservatif dalam mengantisipasi ketidakpastian lingkungan di masa depan.This study aims to examine the role of the managers Involved in the budgeting process to managerial performance by considering the effects of budgetary slack behavior and character of individuals such as LOC. The population is all manufacturing managers holding positions of functional managers in the city of Surabaya. The sampling method was convenience sampling, use this technique because of the unavailability of complete the data about the number of female and the man managers who is on manufacturing companies in Surabaya, so respondents are easy to find and has the characteristics of the study sample will be used as respondents. The research hypothesis will be tested using statistical tools PLS in two different gender groups because PLS has advantages over the other multivariate techniques to measure individual behavior variables. The results showed that there was no difference between male and female managers are equally perform budgetary slack in budgetary participation mechanism and this greatly affects managerial performance. It Allows doing positive budgetary slack. This phenomenon is supported by the personal character of female managers who have an external LOC, while the male manager were not affected the character of the LOC. The manager did slack supported, because there are conservative measures in anticipation of future environmental uncertainty. 

scholarly journals Pengaruh Keputusan Investasi Dan Makro Ekonomi Melalui Operasional Terhadap Nilai Perusahaan

2020 ◽  
Vol 7 (2) ◽  
pp. 181-192
Author(s):  
Lu’lu’il Maknuun
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Data Analysis Method ◽  
The Relationship

This study aims to determine and analyze the effect of investment decisions and macroeconomics through operations to firm value. This study uses a quantitative approach. the data analysis method used in this study is the Smart Partial Least Square (PLS) software. The effect of investment decisions on operations, the relationship between the two variables is a significant negative. The effect of investment decisions with firm value, the relationship between the two variables is significantly positive. The influence of macroeconomics on operations, the relationship between the two is negative is not significant. The influence of macroeconomic with firm value, the relationship between two variables is not significant positive. The operational effect on firm value, the relationship between the two variables is significantly positive.

scholarly journals The Influence of Teacher Teaching and Guidance of Parents on Student Achievement with Mediation of Learning Motivation in Santo Yoseph Denpasar

2020 ◽  
Vol 7 (2) ◽  
pp. 138-147
Author(s):  
Ida Ayu Sasmitha Putri ◽  
Putu Ngurah Suyatna Yasa ◽  
Ni Luh Anik Puspa Ningsih
Keyword(s):  
Student Achievement ◽  
Data Analysis ◽  
Significant Influence ◽  
Teaching Methods ◽  
Partial Least Square ◽  
Least Square ◽  
Learning Motivation ◽  
Motivation To Learn ◽  
Parental Guidance ◽  
The Relationship

The study aims to determine the influence of teacher teaching methods on student achievement, the influence of teacher teaching methods on the motivation of Learning, the influence of parental guidance on the motivation of Learning, the influence of parental guidance on student achievement, the influence of motivation to learn to students ' achievements, how the motivation to learn to influence teacher teaching methods on student achievement. This study was conducted on the SMAK of Santo Yoseph Denpasar. In this research student achievement is influenced by teacher teaching methods, parental guidance and motivational learning. The respondent in this study was 120 students of SMAK Santo Yoseph Denpasar. Data analysis is done using PLS (partial least square). The results showed that teacher teaching methods are positively and significantly impactful to student achievement. Then, teacher teaching methods have positive and significant influence on student achievement, proven. Furthermore, parental guidance positively and insignificant towards learning motivation, on student achievement, not proven. Learning motivation positive and significant impact on student achievement. The motivation to learn to process the relationship between teacher teaching methods to student achievement, is not proven. The motivation to learn to publish the relationship between parents ' guidance on student achievement, proven.

scholarly journals AN ANALYSIS ON THE EFFECT OF EMPLOYEE SATISFACTION IN BUSINESS ORGANIZATIONS

2020 ◽  
Vol 8 (7) ◽  
pp. 196-209
Author(s):  
Dian Indri Purnamasari
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Data Processing ◽  
Path Analysis ◽  
Employee Satisfaction ◽  
Partial Least Square ◽  
Least Square ◽  
Business Organizations ◽  
Independent Variables ◽  
Colleague Support

This research aims to study the effect of independent variables (Colleagues Support) on the dependent variable (Job Satisfaction) through one intervening variable (Discipline). The data analysis is path analysis using Partial Least Square (PLS) with single-mediator. The data processing uses software Warp PLS 5.0. The respondents in this research are all employees in three business organizations which are in the same neighborhood and have 61 neighbors. The results showed that there are influences of Colleague Support on Discipline, Colleague Support on Job Satisfaction, Discipline on Job Satisfaction, and Colleague Support on Job Satisfaction with Discipline as the intervening variable.

scholarly journals ORGANISATIONAL COMMITMENT AS INTERVENING VARIABLE ON THE EFFECT OF PSYCHOLOGICAL EMPOWERMENT ON ORGANISATIONAL CITIZENSHIP BEHAVIOUR

2021 ◽  
Vol 11 (2) ◽  
pp. 36-51
Author(s):  
Heuk Yosef Fernando Coopertino ◽  
◽  
Aryani Dwi Nita ◽  
Munfaqiroh Siti ◽  
◽  
...  
Keyword(s):  
Path Analysis ◽  
Causal Relationship ◽  
Psychological Empowerment ◽  
T Test ◽  
Partial Least Square ◽  
Least Square ◽  
Hypotheses Testing ◽  
Organisational Commitment ◽  
Pls Analysis ◽  
The Relationship

The purpose of this research is to determine the causal relationship between organisational citizenship behaviour, organisational commitment, and psychological empowerment at the employees of Hartono Electronics Company Malang. The sample taken from the population is 89 people. Model testing was carried out by using Partial Least Square (PLS) analysis. Hypotheses testing used path analysis, r test, and t-test. The results proved that the relationship between organisational commitment, and psychological empowerment organisational citizenship behaviour towards employees had a positive significant effect. The Organisational Commitment is the intervening variable in the relationship between Psychological Empowerment on Organisational Citizenship Behaviour (OCB). The adjusted R square is 53.5% means that OCB is explained by organisational variables namely Psychological Empowerment and Organisational Commitment, and the rest may support by other variables.

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