scholarly journals Karakteristik Personal dalam Memoderasi Pengaruh Penganggaran Partisipatif dan Ambiguitas Peran pada Senjangan Anggaran

2021 ◽  
Vol 31 (2) ◽  
pp. 360
Author(s):  
Yoana Dharmawan ◽  
Made Gede Wirakusuma
Keyword(s):  
Regression Analysis ◽  
Role Ambiguity ◽  
Personal Characteristics ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Analysis Technique

This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack. Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.

scholarly journals PENGARUH KEBUTUHAN BERPRESTASI DAN KARAKTERISTIK PERSONAL TERHADAP KINERJA USAHA WIRAUSAHA WANITA (Survey pada Petani Tanaman Obat Keluarga (TOGA) di Kecamatan Jumantono Kabupaten Karanganyar)

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Setyaningsih SU ◽  
Edi Wibowo
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Women Entrepreneurs ◽  
Business Performance ◽  
Binary Logistic Regression ◽  
Personal Characteristics ◽  
Binary Logistic Regression Analysis ◽  
Entrepreneurship Training ◽  
Analysis Technique ◽  
Business Experience

This study aims to analyze the effect of the needs of achievement and personal characteristics (education, age, experience, training) on business performance. This research is census research, using 63 respondents of women entrepreneurs to Toga farmers in Jumantono District, Karanganyar Regency. Data analysis technique using binary logistic regression analysis. The conclusions from the results of this study indicate that the needs of achievement and personal characteristics of business experience have a significant effect on business performance, while the variables of education, age, and entrepreneurship training have no significant effect on business performance. Based on the results of this study, the odds/probabilities of the performance of women's entrepreneurial business in Toga farmers in Jumantono District, Karanganyar Regency can be predicted by the needs of achievement and business experience. The implication of this finding is that to achieve high business performance, Toga farmers in Jumantono District, Karanganyar Regency need to increase their needs for achievement and business experience.Keywords: needs of achievement, education, age, experience, training, business performance

scholarly journals NIAT KONSUMEN LANSIA MENGONSUMSI SUPLEMEN MULTIVITAMIN YANG DIMODERASI MOTIF UNTUK SEHAT

2018 ◽  
pp. 309
Author(s):  
Anak Agung Gede Satrya Anggara Putra ◽  
Ni Wayan Sri Suprapti ◽  
Ni Nyoman Kerti Yasa
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Behavioral Control ◽  
Consumer Attitudes ◽  
The Elderly ◽  
Behavior Control ◽  
Multivitamin Supplement ◽  
Analysis Technique ◽  
Multivitamin Supplements

The purpose of this study is to explain the influence of consumer attitudes, normative aspects, aspects of information, and perception of behavioral control on intentions of taking multivitamin supplements, as well as the role of motive for healthy as a moderating variable. The population in this study were the elderly who had the intention of taking multivitamin supplements. The technique of determining the sample was done by using purposive sampling method with 133 elderly people and domiciled in Denpasar as respondent. Questionnaire as research instrument and the moderated regression analysis as analysis technique in this research. The results showed that consumer attitudes and normative aspects had a negative and significant effect on intention of multivitamin supplement, while the information aspect and perception of behavior control had positive and significant effect on intention of multivitamin supplement. Motives for healthy are able to moderate the influence of consumer attitudes, normative aspects, aspects of information, and perceptions of behavioral control against intention to consume multivitamin supplements.

scholarly journals The Role of Trait and State Perfectionism in Psychological Detachment From Daily Job Demands

2019 ◽  
Author(s):  
Dorota Reis ◽  
Elisabeth Prestele
Keyword(s):  
Role Ambiguity ◽  
Job Demands ◽  
Personal Characteristics ◽  
Personal Characteristic ◽  
Work Related ◽  
Psychological Detachment ◽  
Path Models ◽  
Strain Responses

Psychological detachment has been proposed to be a mediator of the relations between an individual’s responses to stressful work-related experiences and mid- and long-term health. However, the number of studies that have specifically examined the role that personal characteristics play in these associations is considerably small. One personal characteristic that might specifically interfere with psychological detachment is perfectionism, which has been considered an important vulnerability factor for the development of psychological disorders. Hence, the goal of this registered report was to extend research on psychological detachment by introducing trait and state perfectionism as moderators of the aforementioned relations. We conducted an experience sampling study with three measurement occasions per day over the course of 3 working weeks (N = 158 employees; M = 41.6; 67% women). Multilevel path models showed that perfectionistic concerns consistently determined strain responses at between- and within-levels of analyses even after the effects of job demands (i.e., unfinished tasks and role ambiguity) and detachment were accounted for. However, we found no evidence for the proposed moderation effects. The theoretical implications for the understanding of the processes proposed in the stressor-detachment model are discussed.

scholarly journals belief on the law of karma moderates the effect of idealism and professional commitment on the ethical decisions of tax consultants

2020 ◽  
Vol 7 (6) ◽  
pp. 175-183
Author(s):  
Ni Made Vinayanthi ◽  
Made Gede Wirakusuma ◽  
Herkulanus Bambang Suprasto ◽  
I G A M Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Ethical Decision ◽  
Professional Commitment ◽  
Ethical Decisions ◽  
Analysis Technique ◽  
The Law ◽  
Positive Effect ◽  
Research Analysis

Ethical decision is a decision that is both legally and morally that can be accepted by the wider community. The importance of ethical decisions is taken in solving problems experienced effectively, so that decisions taken do not violate applicable norms and can be accepted by the wider community. The purpose of this study is to find out and obtain empirical evidence about the role of belief in the law of karma in moderating the influence of idealism and professional commitment to the ethical decisions of tax consultants. The population in this study are all registered tax consultants in the Province of Bali. This research analysis technique uses Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that idealism has a positive effect on the ethical decisions of tax consultants. Professional commitment has a positive effect on the ethical decisions of tax consultants. Belief in the law of karma reinforces the influence of idealism on the ethical decisions of tax consultants. Belief in the law of karma reinforces the influence of professional commitment on the ethical decisions of tax consultants.

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 The Role Of Corporate Governance Mechanism On Voluntary Disclosure

2019 ◽  
Vol 23 (1) ◽  
pp. 127 ◽  
Author(s):  
Andrew Gunawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Voluntary Disclosure ◽  
Annual Report ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Analysis Technique ◽  
Corporate Governance Mechanism

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23. 

scholarly journals Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran

2021 ◽  
Vol 31 (1) ◽  
pp. 32
Author(s):  
Kadek Diviariesty ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Positive Influence ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Positive Effect

This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack. Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.

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 The Relationship of Budget Emphasis on the Tendency to Create Budgetary Slack

2020 ◽  
Author(s):  
Sulastri . ◽  
Maya Tri Wardani
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect ◽  
Regional Water

This study aims to find empirical evidence to support the notion that there is a connection between the budget emphasis and the potential budgetary slack. In this study, there were 65 respondents (out of a potential pool of 872 employees of the regional water supplier for Malang city). Of the 65 questionnaires distributed, 57 were returned fully completed. The data collected was then analyzed using the Product Statistics and Services Solution (SPSS) application program. This study uses a simple linear regression analysis technique to measure the impact of the budget emphasis variable to budgetary slack. The results show that the budget emphasis produced a positive effect on the incidence of budgetary slack, however when the budget emphasis is too tight it can cause aberrant behavior in subordinates owing working pressures to achieve set targets.  Keywords: Budget Emphasis, Budgetary Slack

scholarly journals ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK

2020 ◽  
Vol 10 (3) ◽  
pp. 400
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Gusti Ayu Ari Dewi
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Low Income ◽  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.

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