scholarly journals Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Bisnis Sebagai Variabel Moderasi (Pada UKM di Kota Padang)

2020 ◽  
Vol 4 (2) ◽  
pp. 353
Author(s):  
Mutiara Candra ◽  
Rita Rahayu ◽  
Denny Yohana

This study discusses the study and study of accounting knowledge, accounting training, owner education, business scale, company age, and organizational culture of SME owners regarding the use of accounting information in making decisions, using environmental change as a moderating variable. The sample selection method is purposive sampling. This study uses the SmartPLS Ver 2 M3 software to analyze the relationship of accounting, owner education, business scale, company age, and organizational culture to the use of accounting information using the environment as a moderating variable. Testing instruments using reflective constructs and formative constructs is done through testing two research models to see strong moderating variables (Environmental Uncertainty) increasing each variable X to variable Y. The findings of this study are accounting knowledge, accounting training, accounting training, business scale, company age and organizational culture do not influence the use of accounting information, while the owner / manager education influences the use of accounting information. An uncertain business environment cannot moderate the influence of accounting knowledge, accounting training, owner education, business scale, company age and organizational culture on the use of accounting information 

Author(s):  
Yossy Octa Dewanti

This study aims to examine the effect of disclosure and earnings quality on the cost of equity. The theory used to explain the relationship of each variable in this study is agency theory and signal theory. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2013-2017. The sample selection method used is the purposive sampling method and produced 87 companies as samples. Data analysis in this study used E-Views (Econometric Views). The results of this study succeeded in proving that the higher the disclosure and earnings quality can reduce the cost of equity.


2019 ◽  
Vol 9 (1) ◽  
pp. 85
Author(s):  
Wahyu Puspita Maharani ◽  
Evy Rahman Utami

This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The sample selection method used purposive sampling so that sampling is in accordance with the criteria that have been set by the researcher. The number of samples used in this study were 209 companies. The analytical tool used was multiple regression analysis and path analysis to measure the mediating variables. The results of this study indicated that institutional ownership has a positive and significant effect on company performance, institutional ownership did not directly influence executive compensation and the company's performance variable was able to mediate the relationship of institutional ownership to executive compensation.


Author(s):  
Jamaluddin Majid ◽  

This study aims to examine and determine the effect of moral intentions, organizational commitment, professional identity and rewards for disclosure of cheating behavior with Islamic work ethics and organizational culture as a moderating variable. This research is a quantitative research with a descriptive approach. The sample used in this study was employees of the Makassar Syariah branch of BNI. The total sample amounted to 72 using purposive sampling techniques. The data analysis method uses multiple regression and moderating regression analysis with the absolute difference value approach. The results of this study indicate that moral intentions, organizational commitment, professional identity and rewards have a positive and significant influence on the disclosure of fraud behavior. The results of research related to moderating variables, Islamic work ethics variables only act as moderating variables in the relationship of moral intentions to the disclosure of fraud behavior. Whereas variable organizational commitment, professional identity and rewards for disclosure of fraudulent behavior are not moderated by Islamic work ethics. Furthermore, the moderating variable of organizational culture is only proven to moderate the relationship of moral intention and also organizational commitment to disclosure of fraudulent behavior. Whereas professional identity and rewards are not moderated by organizational culture.


2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.


Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.


2016 ◽  
Vol 32 (3) ◽  
pp. 105
Author(s):  
Esrika Lamashinta ◽  
Noor Siti Rahmani ◽  
Yayi Suryo Prabandari

Transformational leadership, organizational culture and commitment in the Ministry of HealthPurposeThis study aimed to analyze the relationship of organizational culture on organizational commitment and transformational leadership that would affect performance. MethodsThis study was conducted using a survey including 137 civil servants, from four units which were finance; programs and information; law, organization and public relations; and public and staffing. ResultsThere was a correlation between the variables of transformational leadership and organizational culture and organizational commitment of 26%. Organizational culture variables had the a stronger influence on changes in the value of organizational commitment than transformational leadership. Interviews showed leadership and organizational culture had been influential and running but not all went well mostly because of routine.ConclusionTransformational leadership and organizational culture were inseparable and mutually supportive in influencing the level of commitment of the organization's employees within the organization.


2016 ◽  
Vol 3 (3) ◽  
pp. 339
Author(s):  
Muh Kadarisman ◽  
Gatot Cahyo Sudewo ◽  
Yosi Pahala

This research aims to find out the relationship of strategic management, organizational culture and employees’ empowerment with service quality. This research is carried on at PT Sillo Bahari Nusantara using quantitative approach with survey method. The population of this study is the employees at PT Sillo Bahari Nusantara Jakarta 2015. The samples used in this study are 50 respondents which are selected randomly. The data is analyzed using descriptive statistic technic and parametric inferential. Based on data analysis it can be concluded that all the independent variables like strategic management, organizational culture, and employees’ empowerment have a positive and strong relation towards service quality, either partially or simultaneously. Therefore, the service quality can be increased by improving strategic management, organizational culture and employees’ empowerment.


2016 ◽  
Vol 5 (2) ◽  
pp. 351-363
Author(s):  
Tarcísio Staudt ◽  
Carla Joseandra Dillenburg ◽  
Jucelaine Bitarello

ABSTRACTThe objective is to identify the relationship of managers and employees the forms of recognition of Spiritual Capital as part of the integral being in the workplace. Thus, we described the spiritual evolution of man through the ages, we discuss theories about the whole being, identify and analyze the values that constitute the Spiritual Capital, showing its relevance in the business environment in two ways: the reflections generated by the formation of a team spirit high, and the values and principles that guide the actions of managers and employees. The research is characterized as qualitative descriptive exploratory design, whose basis was made by the literature review. The case study was conducted at the Agency for Post Franchised Rua Grande, located in São Leopoldo / RS. We used the methodology of content analysis, using the technique of speech analysis performed by guiding tours of interviews with two managers and a non-probability sample of ten employees. In the analyzed company, identified as a factor of greater relevance to management integration with your staff, creating involvement and complicity in the team. Leaders seek personal satisfaction and professional staff as well as realize the extent of the social issues of particular employees by making the work environment supportive. The methodology applied by management contributes to the formation of the integral, since it gives employees freedom of action, stimulating their potential and enhancing their qualifications. The agency has an integrated team, strengthened by the values and purposes guiding spirituality.RESUMOO objetivo é identificar nas relações de gestores e funcionários as formas de reconhecimento do Capital Espiritual como elemento do ser integral no ambiente de trabalho. Desta forma, descrevemos a evolução espiritual do ser humano através dos tempos; abordamos teorias sobre o ser integral; identificamos e analisamos os valores que constituem o Capital Espiritual, demonstrando sua relevância no ambiente empresarial sob dois aspectos: os reflexos gerados pela formação de uma equipe espiritualmente elevada, e, os valores e princípios que norteiam as ações dos gestores e funcionários. A pesquisa caracteriza-se como qualitativa com delineamento descritivo-exploratório, cujo embasamento deu-se através da revisão bibliográfica. O estudo de caso foi realizado na Agência de Correios Franqueada Rua Grande, situada na cidade de São Leopoldo/RS. Utilizou-se a metodologia de análise de conteúdo, através da técnica de análise de discurso realizada por meio de roteiros norteadores de entrevistas aplicadas aos dois gestores e em uma amostra não-probabilística de dez funcionários. Na empresa analisada, identificamos como fator de maior relevância a integração da gestão com seu quadro funcional, criando envolvimento e cumplicidade na equipe. Os líderes buscam a satisfação pessoal e profissional dos funcionários, bem como percebem a extensão social das questões particulares dos colaboradores tornando o ambiente de trabalho solidário. A metodologia aplicada pela gestão contribui para a formação do ser integral, visto que proporciona aos funcionários liberdade de ação, estimulando suas potencialidades e valorizando suas qualificações. A agência conta com uma equipe integrada, fortalecida pelos valores e propósitos norteadores da espiritualidade.


Author(s):  
Marta Villegas ◽  
Michael H. McGivern

This qualitative case study explored managerial perceptions regarding codes of ethics, ethical behavior, and the relationship of these concepts to organizational culture in a Colombian bank ZOX (pseudonym), in a South-American environment. The data-collection phase contained a purposive sample of ten ZOX senior managers, by including four one-on-one interviews, a focus-group interview, and company documents. The findings include the facts that codes of ethics are mandatory and they demand that the individual has his/her own values; ethical behavior follows general principles and values as ethical guides of duty regardless of the consequences; and the organizational culture is influenced by the leaders' ethical behavior. The findings also serve to trace and describe empirically and theoretically the components of a multi-dimensional approach of an ethical organizational culture. A suggestion for further research might be the testing of this multi-dimensional approach in other settings and going deeper into the relationship among its components.


Informatics ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 3
Author(s):  
Imad Bani-Hani ◽  
Soumitra Chowdhury ◽  
Arianit Kurti

The current business environment demands the enablement of organization-wide use of analytics to support a fact-based decision making. Such movement within the organization require employees to take advantage of the self-service business analytics tools to independently fulfil their needs. However, assuming independence in data analytics requires employees to make sense of several elements which collectively contribute to the generation of required insights. Building on sense-making, self-service business analytics, and institutions literature, this paper explores the relationship between sense-making and self-service business analytics and how institutions influence and shape such relationship. By adopting a qualitative perspective and using 22 interviews, we have empirically investigated a model developed through our literature review and provided more understanding of the sense-making concept in a self-service business analytics context.


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