scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP BUDGETERY SLACK DENGAN JOB RELEVANT INFORMATION, OPPURTUNISTIC BEHAVIOR, DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Tun Huseno
Keyword(s):  
Environmental Uncertainty ◽  
Relevant Information ◽  
Development Planning ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Budgetary Slack ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Budgetary Participation

This study aims to examine the effect of budgetary participation on budgetery slack with job relevant information, oppurtunistic behavior, and environmental uncertainty as moderating variables. This research is an explanatory research, which is a study that explains the relationship between variables through hypothesis testing. The data analyzed in this study were primary data collected through questionnaires containing a list of structured questions aimed at respondents who were selected purposively namely echelon IV and III officials in the tourism department, education offices, inspectorates, regional development planning agencies, cooperative and SMEs, numbering 70 people. The analysis technique used is the analysis of partial least square (PLS) based on variance. The results of this study are as follows: 1). Budgeting participation has a positive and significant effect on budgetary slack. 2). Job relevant information is not proven to moderate the influence of budgetary participation on budgetary slack. 3). Job relevant information has a positive and significant effect on budgetary slack. 4). Opportunistic behavior is not proven to moderate the effect of budgetary participation on budgetary slack and also has no significant effect on budgetary slack. 5). Environmental uncertainty is proven to moderate the influence of budgeting participation on budgetary slack and is pure moderation.

scholarly journals Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud

Akuntabilitas ◽  
2021 ◽  
Vol 14 (2) ◽  
pp. 255-268
Author(s):  
Natasha Priscilla Silooy ◽  
Novita Novita
Keyword(s):  
Conflict Of Interest ◽  
Quantitative Research ◽  
Conflicts Of Interest ◽  
Least Square Method ◽  
Rent Seeking ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Accounting Firms ◽  
Analysis Technique

This study aims to prove that conflict of interest and rent seeking have a positive effect on indications of fraud based on the auditor’s perception. Indications of fraud in this study using the theory of fraud pentagon which consists of pressure, rationalization, opportunity, capability, and arrogance. Furthermore, conflicts of interest are seen from personal, relational, cultural, and structural indicators. While the indicators of rent seeking are seen from working capital, debt, corporate immunity, creative accounting, and corporate governance. This research is quantitative research using primary data. The population in this study are auditors who work in public accounting firms. The research sample consisted of 100 samples and was obtained using non-probability sampling and incidental sampling methods. The data analysis technique used the Partial Least Square method which consisted of descriptive and verification analysis. The results of the study show that conflicts of interest and rent seeking have a positive and significant effect on indications of fraud. The results of this study support the fraud pentagon theory that conflict-of-interest activities and rent seeking have an influence on indications of fraud.How to Cite: Silooy, N. P., & Novita. (2021). Persepsi Auditor atas Konflik Kepentingan dan Perburuan Rente dalam Mendeteksi Indikasi Fraud. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 255-268.

scholarly journals Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran

2021 ◽  
Vol 15 (2) ◽  
pp. 77-88
Author(s):  
Mita Puspita Sari ◽  
Restu Agusti ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Moderating Variables

This study aims to examine  the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.

scholarly journals STUDI EMPIRIS THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI MAHASISWA MENJADI AKUNTAN

2019 ◽  
Vol 2 (1) ◽  
pp. 28-40
Author(s):  
Dhani Vyrdha Anggraita Putri
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Quantitative Research ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Defense Behavior ◽  
Postgraduate Students ◽  
Analysis Technique ◽  
State Defense

This study aims to analyze Theory of Planned Behavior influencing students' intention to be accountants, where subjective norms, attitudes, and behavioral perceptions can be useful for understanding various behaviors that can influence their decisions. Besides, a state defense behavior also supports the behavior of accountants. This type of research is quantitative research with an approach from Theory of Planned Behavior that is related to the intention of students to become accountants. The type of data used is primary data, which collected by distributing questionnaires to the Postgraduate students of UPN "Veteran" East Java. The analysis technique used in this study is to use the PLS (Partial Least Square) approach. The results showed that the Theory of Planned Behavior proved to influence the intention of students to become accountants, thus it can be said that the UPN "Veteran" East Java graduate students have high confidence in being accountants and tend to have high intentions to become accountants.

scholarly journals The Influence of the Council's Knowledge About the Budget, Accountability, and Transparency on DPRD Members' Performance with Regional Financial Supervision (APBD) as Moderation Variables for DPRD Members of Nabire Regency & Dogiay Regency

2020 ◽  
Vol 4 (9) ◽  
pp. 117-121
Author(s):  
Christine Jois Karubaba ◽  
Erlina . ◽  
Yeni Absah
Keyword(s):  
Data Analysis ◽  
Survey Research ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Supervision ◽  
Primary Data ◽  
Research Model ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aimed to determine the effect of council knowledge on budgets, accountability, and transparency on the performance of DPRD members in the DPRD Nabire and Dogiyai Regencies. Besides, this study also examines regional financial supervision as a moderating variable in the research model. The design of this research is survey research. The research data required is primary data in the form of the respondent's (subject) perception. Collecting data using direct surveys and the instrument used is a questionnaire. This study's data analysis technique was PLS (Partial Least Square), which carry out using the SmartPLS software. The results of this study indicate that partially the council's knowledge of the budget, accountability, and transparency has a positive and significant effect on DPRD members' performance. Meanwhile, other results indicate that regional financial supervision cannot moderate the effect of council knowledge on budgets, accountability, and transparency on DPRD members' performance.

scholarly journals Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

2018 ◽  
pp. 1557
Author(s):  
I Made Putra Wirya Brata ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Environmental Uncertainty ◽  
Test Results ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.              Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

scholarly journals BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL

2019 ◽  
Vol 1 (1) ◽  
pp. 44-57
Author(s):  
Luh Komang Merawati
Keyword(s):  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Managerial Performance ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Goal Characteristics ◽  
Positive Effect

Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of indicators of budgetary participation, difficulty in budget goals, budget feedback, budget evaluation and difficulty in budget goals.                This research was conducted to examine the effect of budgetary goal characteristics and transparency on budget performance and managerial performance in the Housing, Settlement and Land Agency (DPKPP) of Denpasar City, Bali Province. The data collection method used is by distributing questionnaires and obtained as many as 51 respondents as samples based on purposive sampling technique. The data analysis technique uses Partial Least Square analysis.                The results showed that the budgetary goal characteristics did not affect budget performance, the budgetary goal characteristics had a positive effect on managerial performance, transparency had a positive effect on budget performance, while transparency had a negative effect on managerial performance in DPKPP Denpasar.

scholarly journals KETIDAKPASTIAN LINGKUNGAN DAN KINERJA MANAJERIAL : PERAN MEDIASI SISTEM AKUNTANSI MANAJEMEN

2019 ◽  
Vol 9 (3) ◽  
pp. 255
Author(s):  
Izmi Dwira Eriani ◽  
Zaenal Fanani
Keyword(s):  
Structural Equation ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Industrial Area ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Accounting System ◽  
Managerial Performance

This study aims to test mediating management accounting system in the relationship of the environmental uncertainty on managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of companies in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample analyzed were 216 questionnaire, using the Slovin formula. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that management accounting systems mediated the effect of environmental uncertainty on managerial performance.

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.

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS KONSUMEN DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING PADA BENGKEL BODY & PAINT PT WAHANA SENJAYA JAKARTA

2021 ◽  
Vol 11 (1) ◽  
pp. 92-106
Author(s):  
Prawiniko Sugistianto ◽  
Heri Ispriyahadi
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Consumer Satisfaction ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Consumer Loyalty ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Excellent Service

Abstract            This study investigates the effect of service quality on consumer loyalty at PT Wahana Senjaya Jakarta Body Paint workshop (Indomobil Nissan Datsun Warung Buncit) by using the intervening variable customer satisfaction. The sample used in the study was 100 customers as respondents. The data were obtained by distributing questionnaires to selected respondents, who were then analyzed using the instrument used in the form of a questionnaire to get primary data for the PLS (Partial Least Square) analysis technique. The results showed that the variable service quality positively and significantly affected the consumer loyalty variable (dependent) either directly or indirectly through the variable customer satisfaction (intervening). Likewise, the consumer satisfaction variable also has a positive and significant effect on consumer loyalty. Excellent service quality will increase customer satisfaction, which becomes the driving force for increased consumer loyalty.

scholarly journals Empowering Leadership dalam Membentuk Employee Creativity

2021 ◽  
pp. 13-26
Author(s):  
Tri Siwi Agustina ◽  
Adi Bintang Pradana
Keyword(s):  
Self Efficacy ◽  
Uncertainty Avoidance ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Employee Creativity ◽  
Empowering Leadership ◽  
Moderating Variables ◽  
Employee Trust ◽  
Creative Self

The purpose of this study is to analyze how the influence of a leader's attitude in delegating authority to his subordinates (empowering leadership). Empowering leadership have an impact on the ability of employees to generate new and useful ideas for the organization (employee creativity). This study also analyzes how individual beliefs in producing something creative (creative self-efficacy) as a mediating variable. Employee trust in superiors (trust in supervisors) and uncertain and threatening situations (uncertainty avoidance) are moderating variables. TThis study uses primary data from 51 lecturers where the data is obtained using a questionnaire distributed to lecturers at the Faculty of Nursing, University of Muhammadiyah Jakarta. This study uses statistical tools Partial Least Square (SmartPLS 3.0). Based on the research results, it shows that creative self-efficacy fully mediates the relationship between empowering leadership and employee creativity. Keywords : Empowering Leadership, Employee Creativity, Creative Self-Efficacy, Trust in Supervisor, Uncertainty Avoidance ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sikap pemimpin dalam pendelegasian wewenang pada dosen fakultas ilmu keperawatan dalam menghasilkan ide-ide baru dan berguna untuk organisasi (employee creativity). Penelitian ini juga menganalisis keyakinan individu dalam menghasilkan sesuatu yang kreatif (creative self-efficacy) sebagai variabel mediasi. Kepercayaan karyawan kepada atasan (trust in supervisor) dan situasi yang tidak pasti dan bersifat mengancam (uncertainty avoidance) sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Penelitian ini menggunakan data primer dari 51 dosen Fakultas Ilmu Keperawatan Universitas Muhammadiyah Jakarta. Untuk menguji hipotesis, digunakan alat bantu statistik Partial Least Square (SmartPLS 3.0). Berdasarkan hasil penelitian creative self-efficacy memediasi secara penuh hubungan empowering leadership dan employee creativity. Kata Kunci : Empowering Leadership, Employee Creativity, Creative Self-Efficacy, Trust in Supervisor, Uncertainty Avoidance

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