scholarly journals Pengaruh Kompetensi, Etika Profesional dan Proses Pengendalian Manajemen terhadap Akuntabilitas Kinerja dan Fraud Akademik Akuntan Pendidik di Perguruan Tinggi Swasta Wilayah DKI Jakarta

2021 ◽  
Vol 13 (1) ◽  
pp. 9-34
Author(s):  
Sigit Pamungkas ◽  
Suratno ◽  
Widarto Rachbini
Keyword(s):  
Professional Ethics ◽  
Control Process ◽  
Management Control ◽  
Primary Data ◽  
Survey Method ◽  
Ethics Management ◽  
Academic Fraud ◽  
Performance Accountability ◽  
Research Findings ◽  
And Performance

This research was intended to examined about the influence of competencies, professional ethics and management control process on performance accountability and academic fraud of teaching accountant. The study was conducted by survey method. The data used in this research were primary data collected by questioners. Based on the results of data analysis and discussion, it was obtained the following research findings: 1) the influence of the competencies, professional ethics and management control process on performance accountability are positive and not significant; 2) the influence of the competencies, professional ethics, management control process and performance accountability on academic fraud of teaching accountant are negative and significant

Societal institutions and control system characteristics: empirical evidence from the UAE

2015 ◽  
Vol 6 (2) ◽  
pp. 268-291 ◽  
Author(s):  
Mayada Abd El-Aziz Youssef ◽  
Essam Moustafa
Keyword(s):  
Performance Evaluation ◽  
Empirical Evidence ◽  
Business Environment ◽  
Management Control ◽  
Survey Method ◽  
Content Type ◽  
The Government ◽  
Business Entities ◽  
And Performance ◽  
And Control

Purpose – This paper aims to explore the existence of two sets of factors societal institutions and management control systems’ (MCS) characteristics in the UAE business entities. Subsequently, this paper empirically examines the bilateral and the multivariate associations between the two sets. The societal institutions include six factors categorised in three main groups: cultural conventions, state structures and policies and skill development and control. The MCS characteristics consist of four factors which are: reliance on formal rules, control over the behaviour of employees, involvement of subordinates in target setting and performance evaluation and scope of information used in performance evaluation. Design/methodology/approach – Whitley’s model (1999) is adopted in the UAE business environment and the analyses are performed at the organisational level. Qualified accounting officials and managers are surveyed. The Kruskal-Wallis test, Spearman’s partial correlation and multiple regression are used for data analyses. Findings – Findings reveal the characteristics of the UAE societal institutions and the MCS in UAE organisations. They also reveal significant associations among four of the societal institution factors and most of the MCS characteristics. The results highlight the role played by the government structures and policies group in influencing the MCS characteristics in the UAE organisations. However, these results do not entirely agree with Whitley’s model. Research limitations/implications – The results of this study are restricted by the typical constraints associated with the survey method. The obtained results have implications for researchers and managers in facilitating the understanding of the relations among the various societal institutions and the MCS characteristics. Originality/value – This research, to the best of the authors’ knowledge, provides significant new empirical evidence into the relation between societal institutions and MCS characteristics in a non-Western economy.

scholarly journals Analysis of the tourists' motivation for staying in cities: The case study of the City of Belgrade

2021 ◽  
Vol 57 (45) ◽  
pp. 51-65
Author(s):  
Milena Podovac
Keyword(s):  
Factor Analysis ◽  
Urban Tourism ◽  
Primary Data ◽  
Survey Method ◽  
Future Research ◽  
Sociodemographic Characteristics ◽  
Research Findings ◽  
The City ◽  
Descriptive Statistical Analysis

This paper presents the results of research on the tourists' motivation for staying in the City of Belgrade. The purpose of this paper is to identify the motives for which tourists usually stay in Belgrade and to examine the existence of statistically significant differences between the motives of tourists depending on their sociodemographic characteristics (gender, age, education and origin). The research sample included 250 respondents who had stayed in Belgrade. Belgrade is the most visited destination of urban tourism thanks to the quality and diversity of tourist offer, which can satisfy different motives of tourists. In order to collect primary data, a survey method was applied while descriptive statistical analysis, t-test of independent samples and one-factor analysis of variance (ANOVA) were used to process the collected data. The research findings indicate that the largest number of respondents stayed in Belgrade due to: business reasons, scientific conferences, visits to relatives and/or friends, sightseeing of the city and nightlife. Based on the theoretical analysis and results of empirical research, the recommendations for future research were also presented in the paper.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Empiris Kabupaten Mamuju Tengah)

2019 ◽  
Vol 2 (2) ◽  
pp. 1-13
Author(s):  
Ari Sarwo Indah Safitri
Keyword(s):  
Organizational Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Government Agencies ◽  
Government Performance ◽  
Work Unit ◽  
Performance Accountability ◽  
And Performance ◽  
Regional Work

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.

scholarly journals PENGARUH KOMPETENSI DAN MOTIVASI TERHADAP KINERJA PEGAWAI BALAI DIKLAT KEAGAMAAN BANDUNG

JENTRE ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 1-6
Author(s):  
Ranti Nuranita
Keyword(s):  
Employee Performance ◽  
Research Data ◽  
Primary Data ◽  
Survey Method ◽  
Test Results ◽  
Validity And Reliability ◽  
Competence Motivation ◽  
The Government ◽  
And Performance ◽  
Government Institution

Competence, motivation and performance are an important part of a government institution that plays a role in achieving the vision of the government institution. This attracts researchers to conduct research with the aim to determine the effect of competence and motivation both simultaneously and partially on employee performance. The research method used a survey method with 78 respondents. The research data includes primary data taken through a Likert scale questionnaire, where the level of validity and reliability has been tested first. The analytical method used is descriptive and verivative with technical path analysis. The test results showed that competence and motivation together had an effect of 26% on employee performance and the remaining 74% came from other factors not examined by the researcher. Partially the influence of motivation on employee performance is more dominant than competence

Environmental reporting practices and performance of timber firms in Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 268-286 ◽  
Author(s):  
Samuel Kwaku Agyei ◽  
Benjamin Yankey
Keyword(s):  
Environmental Accounting ◽  
Primary Data ◽  
Survey Method ◽  
Perceived Benefits ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Firm Reputation ◽  
Content Type ◽  
Reporting Practices ◽  
And Performance

Purpose The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it. Design/methodology/approach Survey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and descriptive statistics including Kendall’s coefficient were used to analyze the perceptions of practitioners on EAR. Findings The study offered support for the political economy, legitimacy and stakeholder theories generally applied to the study of EAR. Specifically, the study concluded that EAR is common to timber firms in Ghana. Pressure from government, media, shareholders’ influence and the existence of environmental committee or department in the company are perceived to influence timber firms’ level of environmental disclosure. Meanwhile, perceived benefits from EAR include fostering cordial relationship between timber firms and the society, preventing government fines and improving firm reputation. Research limitations/implications The presence of biases in the responses of survey method studies can be difficult to eliminate. However, given the benefits associated with getting practitioners views on EAR and the reliability/validity procedures that the instruments and respondents were subjected to, this weakness was reduced to its barest minimum. Practical implications The study recommends that governments should adopt green tax policy to encourage EAR while regulatory bodies make EAR mandatory. Originality/value This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies.

scholarly journals PENGARUH PELAKSANAAN ETIKA PROFESI TERHADAP PENGAMBILAN KEPUTUSAN AKUNTAN PUBLIK (AUDITOR)

2006 ◽  
Vol 6 (2) ◽  
pp. 249
Author(s):  
Hery ,
Keyword(s):  
Decision Making ◽  
Professional Ethics ◽  
Primary Data ◽  
Survey Method ◽  
Sample Test ◽  
Professional Person ◽  
Convenience Sampling ◽  
Public Accountant

<p class="Style1">The main purpose of this research is to find out: (1) in how far public accountant have understood about the implementation of professional ethics, and (2) how influence the implementation of professional ethics toward public accountant's decision making that can be accounted for. That method was adopted to Collect data was based on survey method and convenience sampling. Primary data was taken from closed questionnaire, taken from 85 public accountant. The Scale measurement using the method of Likert's scale on five points. Data then was analysed statistically (quantitative) by used one-sample test and regression aquation to prove the truth of hypothesis. The result of analysis shows that public accountant mostly have understood about the implementation of professional ethics. Generally, according to Sonny Keraf (1998) : a professional person is a person that is always doing activities (work) by refer to professional ethics.</p><p class="Style1"><strong>Keywords : </strong>professional ethics, decision making, public accountant</p>

scholarly journals UPAYA MENINGKATKAN KINERJA GURU MELALUI KOMPENSASI DAN DISIPLIN KERJA

2017 ◽  
Vol 2 (1) ◽  
pp. 233
Author(s):  
Anggini Wulan Audina ◽  
Nani Imaniyati
Keyword(s):  
Data Analysis ◽  
Survey Data ◽  
Teacher Performance ◽  
Quantitative Approach ◽  
Vocational School ◽  
Primary Data ◽  
Survey Method ◽  
Performance Category ◽  
Analysis Technique ◽  
And Performance

The purpose of this article is to present the result of research on the effect of compensation and working discipline towards the performance in one of the private vocational school in  district of Bandung. The approach taken in this research is quantitative approach using a survey method, the data used are primary data obtained through questionnaires to the 35 nonpermanent teachers. Data analysis technique using double regression. The results showed that (1) Compensation be in the fairly effective (2) Discipline of work and performance category are high enough (3) compensation and working discipline has a positive and significant impact towards the performance, Whether partial and simultaneously Referring to these results, the compensation and discipline work can be a reference for improving teacher performance. ABSTRAKTujuan dari penelitian ini adalah untuk memaparkan hasil penelitian mengenai pengaruh kompensasi dan disiplin kerja terhadap kinerja di salah satu  SMK Swasta di Kabupaten Bandung. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan metode survey, data yang digunakan adalah data primer yang dipeloreh melalu penyebaran kuisioner kepada 35 orang guru honorer. Teknik analisis data menggunakan regresi ganda.Hasil penelitian menunjukkan bahwa : (1) kompensasi berada pada kategori cukup efektif, (2) disiplin kerja dan kinerja berada kategori cukup tinggi (3) kompensasi dan disiplin kerja memiliki pengaruh yang positif dan signifikan terhadap kinerja guru, baik secara parsial maupun secara simultan. Merujuk pada hasil tersebut, maka kompensasi dan disiplin kerja dapat menjadi acuan untuk meningkatkan kinerja guru.ABSTRAKTujuan dari penelitian ini adalah untuk memaparkan hasil penelitian mengenai pengaruh kompensasi dan disiplin kerja terhadap kinerja di salah satu  SMK Swasta di Kabupaten Bandung. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan metode survey, data yang digunakan adalah data primer yang dipeloreh melalu penyebaran kuisioner kepada 35 orang guru honorer. Teknik analisis data menggunakan regresi ganda.Hasil penelitian menunjukkan bahwa : (1) kompensasi berada pada kategori cukup efektif, (2) disiplin kerja dan kinerja berada kategori cukup tinggi (3) kompensasi dan disiplin kerja memiliki pengaruh yang positif dan signifikan terhadap kinerja guru, baik secara parsial maupun secara simultan. Merujuk pada hasil tersebut, maka kompensasi dan disiplin kerja dapat menjadi acuan untuk meningkatkan kinerja guru.

scholarly journals PENGARUH BUDAYA ORGANISASI, KOMPETENSI PEGAWAI DAN AKUNTABILITAS KINERJA TERHADAP KINERJA SKPD DI KABUPATEN TABALONG

KINDAI ◽  
2020 ◽  
Vol 16 (1) ◽  
pp. 22-39
Author(s):  
Admin_ojs Admin_ojs
Keyword(s):  
Organizational Culture ◽  
Quantitative Data ◽  
Descriptive Study ◽  
Survey Method ◽  
Performance Accountability ◽  
District Government ◽  
The Government ◽  
And Performance ◽  
Culture Competence ◽  
Dominant Influence

This study aims to determine :  (1) The influence of organizational culture on SKPD performance, (2) Effect of employee competence on the performance of SKPD,(3) The effect of performance accountability on SKPD performance, (4) The influence of organizational culture, employee competence and performance accountability simultaneously influences the performance of the SKPD , (5) The influence of organizational culture, employee competence and performance accountability simultaneously influences the performance of the SKPD. This research is a descriptive study with a quantitative approach. Quantitative data collection was carried out using a survey method by using questionnaire instruments. The research locations were in Tabalong Regency on 9 SKPDs that had been evaluated by SAKIP. Results of the study show that :   (1) An organizational culture, employee competence and accountability for performance has a positive and significant impact on the performance of SKPD scope of sectors in the Government of Tabalong, (2) Competence of employees having the most dominant influence on the performance of SKPD compared with the influence of organizational culture and performance accountability in the District Government of Tabalong. Keywords  :   Organizational Culture, Competence, Accountability,   Performance.  

scholarly journals GOVERNANCE PRACTICES GOVERNMENT, OF ACCOUNTABILITY PERFORMANCE AND IMPLEMENTATION OF RISK MANAGEMENT AND IMPLICATIONS FOR FRAUD DETECTION AND PREVENTION

2020 ◽  
Vol 1 (2) ◽  
pp. 77
Author(s):  
David - Pangaribuan
Keyword(s):  
Risk Management ◽  
Public Awareness ◽  
Provincial Government ◽  
Primary Data ◽  
Accountability System ◽  
Performance Accountability ◽  
Financial Governance ◽  
Government Governance ◽  
And Performance ◽  
Governance Risk

<p><strong><em>The development of science, information and communication technology triggered a growing public awareness of intelligent, critical and realistic demand the rights and involvement in the governance of government that is clean, orderly and trustworthy. This study aims to explore the influence of government governance, risk management and performance accountability system to the detection and prevention of fraud in local government Banten Province. Population Research is working units in the Banten Provincial Government as much as 23 units. The sampling method using purposive sampling, the type of research is quantitative with primary data types. Methods of data collection using a questionnaire distributed directly to the respondents as much as 4-5 questionnaires at each work unit. Respondents are structural official echelon II, III and IV in each unit and the respondents as many as 94 people. The data were processed using SPSS version 22, which is used to test the research hypothesis. Results revealed that the implementation of government governance, risk management and performance accountability system has positive influence on the detection and prevention of fraud in the financial governance of the regional government of Banten Province. Results reinforce the theory that the detection and prevention of fraud need to be committed to implementing government governance, risk management and performance accountability system. Implications The study provides guidelines and principles of governance and financial governance system is orderly, disciplined and trustworthy. Foster awareness of government officials the importance of risk culture within the organization in order to avoid conflict of interest and focus on achieving the main objectives of the government. Encourage synergy among units in order to achieve a system of planning, budgeting, measurement and performance evaluation in an integrated and sustainable. The next study used a qualitative approach in the prevention of fraud.</em></strong></p>

scholarly journals Market Liberalization and Performance of Oil Palm Smallholder Farmer’s Household

2020 ◽  
Vol 9 (2) ◽  
pp. 190-201
Author(s):  
Andi Irawan
Keyword(s):  
Oil Palm ◽  
Smallholder Farmers ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Survey Method ◽  
Household Economy ◽  
Farm Production ◽  
Output Market ◽  
And Performance ◽  
The Impact

This study aimed to analyze the impact of market The data used in the study are cross-section primary data related to the household economy of oil palm smallholder farmers.  Data collection was carried out in three provinces of production center of oil palm in Indonesia i.e. Jambi, Sumatera Selatan, and Bengkulu. One district of oil palm production center is chosen for each province i.e. Muaro Jambi, Banyu Asin, and Bengkulu Utara, respectively.  Total samples in this research are 155 farm households by using simple random sampling method, consist of 52 samples for Bengkulu Utara, 57 samples for Sumatera Selatan and 46 samples for Jambi, respectively.  Primary data are collected from farmer household samples by survey method using questionnaires. The smallholder farmer’s oil palm household economic model in this study was formulated in a system of simultaneous equations. The results indicated that liberalization of the output market but still gave protection in the input market at least subsidized fertilizer will contribute positively not only to farming performance i.e. farm production and investment but also to farmer household welfare i.e. increased farming profit and consumption of basic need commodities and other goods which bought in the market.

Sign in / Sign up

Export Citation Format

Share Document