scholarly journals Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Karakter Personal Sebagai Variabel Pemoderasi

2019 ◽  
Vol 28 (2) ◽  
pp. 1230
Author(s):  
I Putu Suardi Antara Putra Mendi ◽  
Herkulanus Bambang Suparsto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Leadership Style ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Personal Character ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Collection Methods

Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between budgetary participation on budgetary slack. The approach used in this study is a quantitative approach in the form of associative causality. The object of research in this study is budgetary slack. The method of determining the sample of respondents in this study using a purposive sampling method. The number of respondents used as the study sample is 80 people. Data collection methods used are by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study are that budgetary participation has a negative and significant effect on budgetary slack. Leadership style and personal character strengthen the influence of budgetary participation on budgetary slack. Keyword : Budgeting, leadership, personal character.

scholarly journals Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran

2018 ◽  
pp. 775
Author(s):  
I Made Sutanaya ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Compensation Plans ◽  
Analysis Technique ◽  
Compensation Plan

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.

scholarly journals Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack

2019 ◽  
pp. 2460
Author(s):  
I Putu Widhi Nugraha Putra Suherman ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Performance ◽  
Sampling Method ◽  
Good Governance ◽  
Survey Method ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack

scholarly journals The The Effect Of Profitability, Size And Liquidity on Firm Value in Consumer Goods Industry Listed on The Indonesia Stock Exchange (IDX)

2021 ◽  
Vol 2 (2) ◽  
pp. 092-106
Author(s):  
Candra Kurnia Saputri ◽  
Axel Giovanni
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Consumer Goods ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Industry Sector ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
The Relationship

This research was conducted with the aim of knowing the effect between profitability, size  and liquidity on firm value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. This research was conducted because there are still differences in research results and  there is fluctuation in the value of the company in the consumer goods industry sector companies listed on the Indonesia Stock Exchange.  The population used in this study were companies in the consumer goods industry listed on the IDX in the 2014 - 2018 period. While the sample used in this study were 37 companies in the consumer goods industry sector which were selected using the purposive sampling method.  The data analysis technique used is multiple regression analysis in order to determine the relationship between variables.  The results of this study indicate that profitability, size and liquidity simultaneously have an influence on firm value.  Partially profitability has a positive and significant effect on firm value, size has no effect on firm value and liquidity has a negative and significant effect on firm value.

scholarly journals Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

2018 ◽  
pp. 1557
Author(s):  
I Made Putra Wirya Brata ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Environmental Uncertainty ◽  
Test Results ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.              Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

scholarly journals Peran Customer Delight Memoderasi Esteem Needs terhadap Niat Beli

2017 ◽  
Vol 7 (2) ◽  
pp. 847
Author(s):  
Cokorda Istri Agung Vera Nindiaputri ◽  
Ida Bagus Sudiksa
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sample Size ◽  
Sampling Method ◽  
Purchase Intentions ◽  
Analysis Technique ◽  
Customer Delight ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to analyze the role of customer delight in moderating esteem needs to consumer purchase intentions (study on Guess products). This research was conducted in Bali Province with data analysis technique of Moderation Regression Analysis (MRA). Sample size obtained by using purposive sampling method as much as 100 respondents. Based on the results of the analysis can be stated that the esteem needs and customer delight directly affect the consumer's buying intentions on Guess products. Customer delight proved to moderate the relationship of esteem needs to consumers' buying intentions on Guess products. Recommendations that can be recommended for manufacturers Guess should pay attention to the position and views of consumers will use a Guess product to be an inspiration and improve the esteem needs among the community. Guess must be correct in providing information about the advantages over Guess products so that consumers feel comfortable, confident interested and really Guess as a product that is sought and needed.

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 .

scholarly journals HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG)

2019 ◽  
Vol 2 (1) ◽  
pp. 71-86
Author(s):  
Rachma Agustina ◽  
Sri Trisnaningsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Quality ◽  
Internal Control ◽  
Quantitative Research ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Study Population ◽  
Budgetary Participation

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

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 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 Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi

2019 ◽  
pp. 109
Author(s):  
Putu Devi Ayu Utari ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Tax Compliance ◽  
Risk Preference ◽  
The North ◽  
Analysis Technique ◽  
Minimum Number ◽  
Questionnaire Method ◽  
Relationship Of ◽  
The Relationship

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance. Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.

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