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 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.

Motivasi Memoderasi, Kompetensi dan Etos Kerja terhadap Prestasi Kerja PT Sapta Sentosa Jaya Abadi Muko-Muko

2022 ◽  
Vol 4 (3) ◽  
pp. 880-894
Author(s):  
Ana Marfuah ◽  
Kusuma Chandra Kirana ◽  
Didik Subiyanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Quantitative Research ◽  
Work Performance ◽  
Work Ethic ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Research Data ◽  
Analysis Techniques

This research aims to determine the effect of competence and work ethic on work performance with motivation as a moderating variable. In this study using a population of all employees of PT. Sapta Sentosa Jaya Abadi Muko-Muko with a total of 70 respondents, the sampling technique used saturated sampling with questionnaires which were distributed to all employees of PT. Sapta Sentosa Jaya Abadi Muko-Muko. This research is a quantitative research. Data analysis techniques used in this research are descriptive analysis, multiple regression analysis, and Moderate Regression Analysis (MRA). The results of this study indicate that the competence variable has a positive and significant effect on work performance, the work ethic variable has a positive and significant effect on work performance, the motivation variable has a positive and significant effect on work performance, the motivation variable can moderate competence on work performance, The motivation variable cannot moderate work ethic on work performance Keywords: Motivation, Competence, Work Ethic, Work 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 Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals Tri hita karana culture and organizational commitments moderate: effect of participation on budgetary slack

2019 ◽  
Vol 6 (4) ◽  
pp. 180-188
Author(s):  
Gede Adi Sukayana ◽  
I.G.A.M Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Total Sample ◽  
Regional Organizations ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Simple Regression Analysis ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted in order to obtain evidence of how the effect of budgetary participation on budgetary slack in Bali Provincial OPD with the tri hita karana culture and organizational commitment as a moderating variable. This research was conducted in 45 Regional Organizations in Bali Province. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 203 respondents. Data collection is done using the questionnaire method. The hypothesis is tested using simple regression analysis techniques and the Moderating Regression Analysis. The results showed that budgetary participation had a positive effect on budgetary slack. The Tri Hita Karana culture shows that weakening the positive effect of budgetary participation on budgetary slack and organizational commitment shows that it weakens the positive effect of budgetary participation on budgetary slack.

scholarly journals Good University Governance: Budgeting Participation and Internal Control

2019 ◽  
Vol 14 (1) ◽  
pp. 1-18
Author(s):  
Rulyanti Susi Wardhani ◽  
◽  
Taufiq Taufiq ◽  
Luk Luk Fuadah ◽  
Saadah Siddik ◽  
...  
Keyword(s):  
Agency Theory ◽  
Internal Control ◽  
Sampling Method ◽  
University Governance ◽  
Audit Committees ◽  
Primary Data ◽  
Communication Climate ◽  
Analysis Techniques ◽  
Budgetary Participation ◽  
Partial Effects

The purpose of this study was to examine the simultaneous and partial effects of budgeting participation and internal control on good university governance at Bangka Belitung University and State Manufacturing Polytechnic of Bangka Belitung Islands, Indonesia. Data collection used a saturated sampling method of 485 consisting of all employees and lecturers at the two colleges. Estimation models were built based on previous research studies and the Agency Theory. Data analysis techniques used multiple regression analysis along with testing classical assumptions using a Likert scale on primary data. The results of the study showed that budgetary participation and internal control have a positive and significant effect on good university governance both simultaneously and partially, where internal control is the dominant variable influencing good university governance. This illustrates the alignment of findings with the Agency Theory. The implications for the future are that the Bangka Belitung University and the State Manufacturing Polytechnic continue to pay attention to internal control to create a resonance of good university governance towards the internationalization of higher education. In this study only two variables were used that affect good university governance. Other influences also play a role in the improvement including audit committees, organizational culture, and organizational communication climate that can be addressed by future researchers. Keywords: good university governance, budgeting participation, internal control

scholarly journals PENGARUH PRESTASI KERJA DAN SENIORITAS TERHADAP PROMOSI JABATAN PADA PT. BANK BENGKULU CABANG UTAMA

2020 ◽  
Vol 25 (3) ◽  
pp. 227-240
Author(s):  
Meilaty Finthariasari ◽  
Desi Purnama Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Work Performance ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Response Analysis ◽  
Analysis Techniques ◽  
Low Performance

This study studies any factors that can improve the low performance of employees either partially or simultaneously. There are several factors that will be discussed in this study, discussed work Performance (X1), and seniority (X2). The object of this research is the company employees of PT Bank Bengkulu Cabang Utama, which gathered 60 people. The sampling method in this study is total sampling by taking an object or participating to take a sample. In this research the authors use the method of data collection by observation and questionnaires. There are several data analysis techniques used in this study, including using the instrument test, classic assumption test, respondent response analysis, multiple linear regression analysis, determinant coefficient, and also hypothesis testing. From the results of tests that have been carried out it can be concluded that the work performance reward and seniority variables have a partial or simultaneous effect on employee performance at PT Bank Bengkulu Cabang Utama.

scholarly journals Pengaruh Kualitas Produk Terhadap Minat Beli Konsumen Pada Home Industri Pia Deisy Desa Kapitu Kecamatan Amurang Barat

2019 ◽  
Vol 8 (2) ◽  
pp. 83
Author(s):  
Nikita Karundeng ◽  
Johnny A. F. Kalangi ◽  
Olivia F. C. Walangitan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Product Quality ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Test Validity ◽  
Improve Product Quality ◽  
Simple Linear Regression ◽  
Analysis Techniques

This study aims to determine whether Product Quality has an effect on Consumer Buying Interest. Speaking with quality and buying interest is certainly very tied to marketing. The essence of marketing according to Daryanto (2011) "marketing is a social and managerial process where individuals and groups get their needs and desires by creating, offering, and exchanging something of value with each other". This type of research is quantitative research with data analysis techniques using a skla likert research instrument, test validity, reliability, simple linear regression analysis and hypothesis testing. Based on the results of the study the influence of product quality is a variable that does not affect consumer buying interest. Then it can be concluded that product quality does not significantly influence consumer buying interest. If the quality of the product is good, there will be buying interest and consumers will feel satisfied. In this case, Pia Deisy's business must further improve product quality so that it will be more attractive and will have a good impact on Pia Deisy's home business.

scholarly journals Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

scholarly journals The Influence of Targeting Strategies on Purchasing Decisions at Maros Homemade Eating Stalls

2020 ◽  
Vol 1 (3) ◽  
pp. 20-25
Author(s):  
Hermawaty Remba Kasim ◽  
Hasriani Hasriani ◽  
Mahyus Mahyus
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Exact Science ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
The Right ◽  
Targeting Strategy

The research aims to find out influence of targeting strategies on purchasing decisions at Maros Homemade food stalls in Maros Regency. This type of research is descriptive-quantitative research with data analysis techniques using exact science using observation, questionnaires, and documentation with data analysis techniques using multiple linear regression analysis. The results showed that: Partially targeting has a significant effect on purchasing decisions, with t count = 6.954> t table = 2.009 and a significance value of 0.000. This targeting strategy can be done by increasing the right marketing strategy and selecting targets in accordance with the target at the food stalls so that consumers are interested in making purchasing decisions.

Sign in / Sign up

Export Citation Format

Share Document