scholarly journals Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi

2019 ◽  
pp. 230
Author(s):  
Putu Agus Aditya Pramana Putra ◽  
I Ketut Suryanawa
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Self Esteem ◽  
Budgetary Slack ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran pada budgetary slack serta apakah self esteem dan locus of control mampu memoderasi pengaruh partisipasi anggaran pada budgetary slack di OPD Kabupaten Badung. Sampel dalam penelitian ini adalah Kepala OPD, Kasubag Keuangan, dan Kasubag Perencanaan & Program di setiap Dinas di Kabupaten Badung dengan jumlah responden 101 orang. Metode penentuan sampel menggunakan metode purposive sampling dan pengumpulan data dengan menggunakan kuesioner. Data dianalisis dengan menggunakan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh positf pada budgetary slack, self esteem mampu memperlemah pengaruh partisipasi anggaran pada budgetary slack serta locus of control tidak mampu memoderasi pengaruh partisipasi anggaran pada budgetary slack. Kata  Kunci: Partisipasi anggaran, budgetary slack, self esteem, LOC

scholarly journals Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack

2019 ◽  
pp. 426
Author(s):  
Anak Agung Ngurah Bagus Dwiprayuda ◽  
I Dewa Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Behavior Management ◽  
Sampling Technique ◽  
Self Esteem ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Budgetary Participation

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack. Keywords: budget participation, self esteem, group

scholarly journals DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 151
Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Causal Relationship ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Self Esteem ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Budgetary Slack ◽  
District Government

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test:  budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research

BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH EXTERNAL LOCUS OF CONTROL TERHADAP KINERJA AUDITOR: STUDI PADA KANTOR AKUNTAN PUBLIK SE-PROVINSI BALI

2019 ◽  
Vol 4 (1) ◽  
pp. 38
Author(s):  
Gine Das Prena ◽  
Ayu Evitasari
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
T Test ◽  
External Locus ◽  
F Test ◽  
Purposive Sampling ◽  
External Locus Of Control

Budaya Tri Hita Karana Sebagai Pemoderasi Pengaruh External Locus of Control Terhadap Kinerja Auditor: Studi pada Kantor Akuntan Publik se-Provinsi Bali. Penelitian ini bertujuan untuk menganalisis dampak keberadaan external locus of control dan Budaya Tri Hita Karana sebagai variabel moderasi terhadap kinerja auditor. Populasi dari penelitian ini adalah auditor yang tergabung dalam kantor akuntan publik di seluruh provinsi Bali. Pemilihan sampel yang dipergunakan dalam penelitian ini adalah purposive sampling dengan memilih kriteria auditor yang memiliki pengalaman kerja lebih dari satu tahun. Data bagi penelitian ini didapat dengan cara menyebarkan quisioner dan pengukuran hipotesis dilakukan dengan mempergunakan t test dan F test. Teknis analisis data yang dipergunakan adalah MRA (moderated regression analysis). Hasil penelitian mengungkap bahwa external locus of control memiliki dampak signifikan pada kinerja auditor. Disisi lain terungkap bahwa external locus of control memiliki pengaruh terhadap kinerja auditor ketika dimoderasi dengan keberadaan budaya tri hita karana (studi pada kantor akuntan publik se-provinsi Bali) Kata kunci: External locus of control, budaya Tri Hita Karana, kinerja auditor

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 PENGARUH SIFAT KEPRIBADIAN PADA KINERJA AUDITOR

2021 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Ni Nyoman Sri Rahayu Damayanti ◽  
Keyword(s):  
Locus Of Control ◽  
Self Efficacy ◽  
Self Esteem ◽  
Openness To Experience ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji conscientiousness, locus of control, self-esteem, self-efficacy, dan openness to experience pada kinerja auditor Penelitian dilakukan pada auditor yang bekerja pada Kantor Akuntan Publik di Bali yang termasuk dalam Direktori Ikatan Akuntan Publik Indonesia (IAPI) tahun 2019. Pengambilan sampel penelitian ini adalah metoda purposive sampling. Data dikumpulkan menggunakan metoda survei dengan wawancara dan kuesioner. Responden dari penelitian sebanyak 41 auditor. Hasil uji instrumen penelitian menunjukan bahwa instrument yang digunakan pada penelitian ini telah valid dan reliabel. Data penelitian memenuhi syarat bahwa data berdistribusi normal dan model yang digunakan tidak mengandung adanya multikolinearitas dan heteroskedastisitas. Pengujian hipotesis dengan uji statistik t menunjukkan bahwa variabel locus of control, self-esteem, self-efficacy, dan openness to experience berpengaruh positif terhadap kinerja auditor, sedangkan variabel conscientiousness pengaruhnya tidak signifikan pada kinerja auditor.

Relationship between family communication patterns with locus of control, self esteem, shyness and communication skills in adolescents

2011 ◽  
Vol 26 (S2) ◽  
pp. 282-282
Author(s):  
M. Farahati
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Communication Skills ◽  
Family Communication ◽  
Self Esteem ◽  
Communication Patterns ◽  
Family Communication Patterns ◽  
Internal Locus Of Control ◽  
Conformity Orientation ◽  
Conversation Orientation

IntroductionThe purpose of this study was to investigation the relationship between the dimensions of Family communication patterns (conversation orientation and conformity orientation) with adolescents’ locus of control, self esteem, Shyness and communication patterns.MethodThe participant in this study includes 367 students (232 girls and 135 boys) of first and second graders in high school in the first region of Tehran, that were chosen by available sampling method and filled the Revised family communication patterns questionnaire (RFCP), Levenson locus of control scale (IPC), Rosenberg self esteem questionnaire, shyness questionnaire of Cheeck and Buss and communication skills questionnaire. Regression analysis was used to predict each of the criterion variables by Dimensions of family communication patterns.ResultThe regression analysis result revealed that the Family conversation orientation has a positive and significant relationship with internal locus of control, high self esteem and communication skills and predicts them positively. Also Family conformity orientation has a positive and significant relationship with external locus of control and shyness and predicts them positively. And has a significant negative relationship with self esteem and predicts it negatively.ConclusionThe finding of present research show that the families with conversation orientation, who have the free, comfortable and rich relationships as a need of joyful family life, lead to the formation of internal locus of control, higher self esteem, less shyness and more communication patterns in children in comparison with the families with conformity orientation.

scholarly journals FENOMENA DISFUNGSIONAL AUDIT

2021 ◽  
Vol 21 (2) ◽  
pp. 191
Author(s):  
Emma Saur Nauli Sipayung ◽  
Harti Budi Yanti ◽  
Dhea Erka Zahara
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Big Five ◽  
Openness To Experience ◽  
Big Five Personality ◽  
Purposive Sampling

<p><em>Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel diambil dengan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dengan skala Likert. Sampel penelitian ini berjumlah 130 responden. Metode statistik menggunakan Analisis Regresi Linear dan Moderated Regression Analysis (MRA). Pengolahan data pada penelitian ini menggunakan software IBM SPSS 23. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.</em></p>

scholarly journals Analisis Pengaruh Time Budget Pressure dan Locus of Control Terhadap Perilaku Disfungsional Audior

2020 ◽  
Vol 10 (1) ◽  
pp. 41-50
Author(s):  
Rama Gita Suci ◽  
Agustiawan ◽  
Suryani Afrilla
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Time Budget ◽  
Purposive Sampling ◽  
Time Budget Pressure

Tujuan penelitian menganalisis pengaruh time budget pressure dan locus of control terhadap perilaku disfungsional auditor. Penelitian ini dilaksanakan pada Kantor Akuntan Publik di Pekanbaru. Jumlah auditor yang menjadi sampel penelitian ini adalah 51 auditor dari 7 kantor akuntan publik. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling, sedangkan metode pengolahan data yang digunakan dalam penelitian ini adalah analisis regresi berganda (multiple regression analysis) dengan menggunakan software SPSS versi 22.0 untuk mengolah data. Hasil dari penelitian ini menunjukkan bahwa Time budget pressure berpengaruh  terhadap perilaku disfungsional auditor. Variabel locus of control tidak berpengaruh terhadap perilaku disfungsional auditor.

scholarly journals Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi

2019 ◽  
Vol 29 (2) ◽  
pp. 547
Author(s):  
Kadek Ayu Mika Dwi Riantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Data Analysis ◽  
Locus Of Control ◽  
Data Collection ◽  
Information Asymmetry ◽  
Questionnaire Data ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.

scholarly journals Pengaruh Anggaran Partisipatif dan Budget Emphasis terhadap Budgetary Slack dengan Self Esteem sebagai Variabel Moderasi pada Hotel Berbintang di Kabupaten Gianyar

2020 ◽  
Vol 2 (1) ◽  
pp. 62-79
Author(s):  
Ni Komang Sumadi ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Dila Indayani
Keyword(s):  
Regression Analysis ◽  
Regression Coefficient ◽  
Self Esteem ◽  
Department Heads ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Participatory Budget ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to find empirical evidence of the influence of budgetary participation and Budget Emphasis on Budgetary Slack with Self Esteem as a moderating variable. This research was conducted at 21 star hotels in the district of Gianyar registered with PHRI Bali, 2017. The population is 167 Department of Head. The method used in determining the sample is purposive sampling and 137 department heads were obtained as research samples. The techniques used to collect data are observation, interviews, questionnaires, and documentation. While the analysis technique used is Moderated Regression Analysis (MRA).       Based on the results of the analysis found that Participatory Budgeting has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.328 and a significance value of 0,000 <0.05. Budget Emphasis has a positive and significant effect on Budgetary Slack with a regression coefficient of 0.215 and a significance value of 0.006 <0.05. Self Esteem cannot weaken the relationship of Participative Budget with Budgetary Slack with the results of the calculation of the regression coefficient of -0.035 and the significance value of 0.635> 0.05. Self Esteem can weaken the relationship of Budget Emphasis with the Budgetary Slack with the results of the calculation of the regression coefficient of -0.189 and the significance value of 0.011 < 0.05. This shows that the higher the Participatory Budget and Budget Emphasis, the higher the level of Budgetary Slack and the existence of a high Self Esteem will weaken the relationship between Budget Emphasis and Budgetary Slack, but Self Esteem cannot affect the relationship between Participative Budget and Budgetary Slack .

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