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 Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

scholarly journals Pengaruh Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Dengan Asimetri Informasi Sebagai Variabel Pemoderasi

2020 ◽  
Vol 2 (1) ◽  
pp. 2590-2602
Author(s):  
Richard Arya Prakasa
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Sampling Method ◽  
Sample Selection ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Goal Clarity ◽  
Analysis Technique

This study aimed to determine the effect of budget goal clarity to the budgetary slack to be moderated by the information asymmetry. This research was conducted in SKPD Pesisir Selatan District as much as 27 SKPD. The respondents used in this study were 108 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire.The analysis technique used in this research his Moderated Regression Analysis.The results of this study found that, budget goal clarity does not affect the budgetary slack and the information asymmetry cannot moderate the influence of budget goal clarity for budgetary slack.

scholarly journals Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan

2020 ◽  
Vol 4 (1) ◽  
pp. 63
Author(s):  
Ratna Arizka Primasari ◽  
Fidiana Fidiana
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Research Result ◽  
Professional Commitment ◽  
Behavior Control ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Positive Effect

AbstractThis research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occur. Keywords: Fraud seriousness rate; Moral intensity; Professional commitment, Whistleblowing.  Abstrak Kajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yang tinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakan whistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan seriusKatakunci: Intensitas moral; Keseriusan kecurangan; Komitmen profesional; Whistleblowing.

scholarly journals IMPLEMENTASI KURIKULUM 2013 PADA PEMBELAJARAN KIMIA DI SMKN 1 TELUK KUANTAN

2017 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Rosa Murwindra ◽  
Nofri Yuhelman ◽  
Dwi Putri Musdansi
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Data Collection ◽  
Learning Process ◽  
Questionnaire Data ◽  
Data Display ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Collection Data ◽  
Teaching Learning

Tujuan penelitian ini adalah untuk mendeskripsikan implementasi kurikulum 2013 pada pembelajaran kimia di SMKN 1 Teluk Kuantan. Penelitian ini merupakan penelitian deskriptif kualitatif dan pengumpulan data digunakan purposive sampling. Metode pengumpulan data dilakukan dengan wawancara, observasi, dokumentasi dan angket. Teknik analisis data yang digunakan dalam penelitian ini adalah pengumpulan data, reduksi data, sajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara umum implementasi kurikulum 2013 sudah dilaksanakan meskipun belum optimal karena adanya beberapa kendala yang akan terus diatasi agar implementasi kuriklum 2013 menjadi lebih baik. IMPLEMENTATION OF CURRICULUM 2013 IN CHEMIST TEACHING LEARNING PROCESS AT SMK NEGERI 1 TELUK KUANTAN Abstract The purpose of this research is to describe the implementation of curriculum 2013 in chemist teaching learning process at SMK Negeri 1 Teluk Kuantan. This research is kind of description qualitative research, to collect the data  this research using purposive sampling. In order to collect the data this research is using interview, observation, documentation, and questionnaire. Data analysis technique which used in this research are data collection, data reduction, data display, and conclusion drawing. Based on the result of the research, it can be concluded that generally curriculum 2013 already applied, even though it does not run well get because of  some problem which will be solved in order to improve the implementation of curriculum 2013.

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 FOTO SELFIE TERHADAP KONSEP DIRI (STUDI KASUS MAHASISWA JURUSAN DAKWAH DAN KOMUNIKASI STAIN PAREPARE)

2017 ◽  
Vol 7 (2) ◽  
pp. 183-202
Author(s):  
Fitriani Fitriani ◽  
Ahmad Sultra Rustan ◽  
Zulfah Zulfah
Keyword(s):  
Data Analysis ◽  
Statistical Analysis ◽  
Data Collection ◽  
Attribution Theory ◽  
Symbolic Interaction ◽  
Alternative Hypothesis ◽  
Instrument Design ◽  
Questionnaire Data ◽  
Quantitative Correlation ◽  
Analysis Technique

This study uses a quantitative approach to instrument design quantitative correlation. The data collection techniques used in this study is a questionnaire. Data analysis technique used is descriptive and inferential statistical analysis. The theory used in this research is the theory of symbolic interaction, attribution theory and the theory of self-discloser. This is evidenced by analyzing data obtained from the results of a questionnaire of 100 respondents. The results obtained concerning the interpretation of data management value 0,0778≥ rtabel rhitung = 0.195. At the significant level of 5% then the alternative hypothesis is accepted

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

scholarly journals IS BEHAVIOR FINANCE AFFECTED BY INCOME, LEARNING FINANCE AND LIFESTYLE?

2021 ◽  
pp. 29-40
Author(s):  
Aulia Rahman ◽  
Asep Risman
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Financial Literacy ◽  
Financial Behavior ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Data Collection Process ◽  
Behavior Finance ◽  
Positive Effect

The purpose of this study is to determine whether there is a relationship between financial behavior based on income, financial literacy and a personal lifestyle. This study uses primary data through a data collection process by distributing questionnaires online (using Google Forms) among the total of 50 respondents. The data analysis technique used here is SPSS, version 25. The results of this study indicate that there is a significant positive effect between financial literacy variables and financial behavior. Meanwhile, income and lifestyle variables seem to have no influence on financial behavior.

scholarly journals Pengaruh Pengalaman Auditor, Locus of Control dan Pengetahuan Mendeteksi Kekeliruan terhadap Audit Judgment di Kantor BPKP Perwakilan Sumatera Utara

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 239
Author(s):  
Antonius KAP Simbolon ◽  
Ruth Anggie Panjaitan ◽  
Jitro Sebayang ◽  
Chintya Tarihoran ◽  
Monica Lb Tobing
Keyword(s):  
Locus Of Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Questionnaire Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

The auditor is a profession whose job is to audit financial statements. This research was aimed to obtain empirical evidents on effects of auditor’s experience, locus of control and knowledge to detect mistakes positive effect on audit judgment. This research was conducted at BPKP Sumatera Utara province with the primary data collection method is using questionnaire data. The samples used are 95 people is calculated using the formula Slovin. Data have valid and reliable, meet the classic assumption test. The analysis technique used is Multiple Linear Regression Analysis with software SPSS. The results of the research showed that auditor’s experience, locus of control and knowledge to detect mistakes have a significant positive effect on audit simultan and partial judgment

scholarly journals Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack

2020 ◽  
Vol 30 (7) ◽  
pp. 1780
Author(s):  
Putu Ayu Pramesti ◽  
I Ketut Sujana
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Sampling Method ◽  
Self Esteem ◽  
Regional Organization ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack. Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.

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