scholarly journals PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL

AJAR ◽  
2019 ◽  
Vol 2 (01) ◽  
pp. 1-27
Author(s):  
Lenny Kawandy ◽  
Oktavianus Pasoloran ◽  
Suwandi Ng
Keyword(s):  
Sampling Method ◽  
Psychological Capital ◽  
Sample Selection ◽  
Managerial Performance ◽  
South Sulawesi ◽  
Budgetary Participation ◽  
Real Estate Company ◽  
The Relationship ◽  
Positive Effect

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.

scholarly journals Effect of consideration leadership style on budget participation relationship and managerial performance

2019 ◽  
Vol 6 (5) ◽  
pp. 60-64 ◽  
Author(s):  
Made Ika Klaorina ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Leadership Style ◽  
Sample Selection ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Middle Level ◽  
Managerial Performance ◽  
Level Manager ◽  
Budgetary Participation ◽  
Middle Level Manager ◽  
The Relationship

The research aims to empirically prove the influence of consideration leadership style on the relationship of budgeting participation to managerial performance. Contingency Theory is used as a theoretical foundation in this study. The study population was the middle-level manager (section head) at the Rural Credit Bank (BPR) in Badung Regency. The method of determining the sample is based on the slovin formula, the sample selection technique uses a probability sampling technique that is taken proportionally using simple random sampling so that 135 respondents are obtained. Data were analyzed with Moderated Regression Analysis (MRA). The results of the analysis show that budgetary participation has a positive effect on managerial performance and leadership style consideration reinforces the relationship between budgeting participation and managerial performance.

scholarly journals PERAN SHOPPING EMOTION DALAM MEMEDIASI PENGARUH ATMOSFER RITEL DAN PROMOSI TERHADAP IMPULSE BUYING

2019 ◽  
Vol 8 (6) ◽  
pp. 3873
Author(s):  
Ni Putu Krisna Diah Rani ◽  
Ni Made Purnami
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Impulse Buying ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to explain the influence of the retail atmosphere, and the promotion of emotions, to explain the influence of the retail atmosphere, promotion, and emotions on impulse buying, to explain the role of emotions as mediating the relationship between the retail atmosphere and promotion of impulse buying at Hypermart Mall Bali consumers. Galeria. The population in this study were all consumers who had shopped at Hypermart Mall Bali Galeria and had done Impulse Buying. The sampling method used was purposive sampling. The samples selected in this study were 108 respondents. Data were analyzed using path analysis techniques. Based on the results of the study shows that the retail atmosphere, and promotion has a positive effect on emotions. Retail atmosphere, promotion, and emotions have a positive effect on impulse buying. Emotions mediate the relationship between the retail atmosphere and promotion of impulse buying on Hypermart Mall Bali Galeria consumers. Keywords: retail atmosphere, promotion, emotion, impulse buying

scholarly journals Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack

2019 ◽  
pp. 2460
Author(s):  
I Putu Widhi Nugraha Putra Suherman ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Performance ◽  
Sampling Method ◽  
Good Governance ◽  
Survey Method ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack

scholarly journals ROLE OF COMPANY SIZE IN MEDIATION PROFITABILITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

2020 ◽  
Vol 3 (1) ◽  
pp. 63
Author(s):  
Zulfa Rosharlianti ◽  
Dea Annisa ◽  
Novi Akhsani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Sample Selection ◽  
Company Size ◽  
Analysis Method ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Relationship

The purpose of this study is to determine whether company size is able to mediate the effect of profitability on CSR (corporate social responsibility) disclosure. The population of this research is companies listed as companies in Indonesia which are listed on the IDX from 2017 to 2018. The sample selection uses a purposive sampling method, which amounts to 38 data. The analysis method in this study used path analysis with the help of the IBM SPSS Statistics version 22 program. The results of the study prove that profitability has no effect on company size. Profitability affects the disclosure of CSR. The size of the company does not affect the disclosure of corporate social responsibility. And company size does not mediate the relationship between profitability and CSR.

scholarly journals Huma Betang Cultural Influence in Moderating Budgetary Participation in Budgetary Slack

2018 ◽  
Vol 2 (2) ◽  
pp. 123
Author(s):  
Gayatri . ◽  
Theresia Octaviani
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Absolute Difference ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Data Collection Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The purpose of this research is to find out the influence of budgetary participation and huma betang cultural moderation on budgetary slack. The population consists of 28 Palangkaraya’s Regional Apparatus Working Units, Central Kalimantan Province. Proportionate random sampling is used as the sample selection technique. Furthermore, data collection technique is conducted through the questionnaires distribution to 100 respondents. As for the data analysis techniques, simple linear regression analysis is used to test the first hypothesis, and moderation regression analysis with the absolute difference test is employed to test the second hypothesis. The results show that budgetary participation has a positive effect on budgetary slack and the culture of huma betang moderates the relationship of budgetary participation toward budgetary slack. Hence, the suggestion for the next research is that it should be performed in all local government budgeting process.

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING

2020 ◽  
Vol 2 (2) ◽  
pp. 185-228
Author(s):  
Usman Rahman ◽  
Basri Modding ◽  
Amiruddin Amiruddin
Keyword(s):  
Quantitative Methods ◽  
Sampling Method ◽  
Relevant Information ◽  
Primary Data ◽  
Managerial Performance ◽  
Sampling Formula ◽  
Budgetary Participation ◽  
Independent Variable ◽  
The Relationship ◽  
Test Result

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.

scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati
Keyword(s):  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Private University ◽  
Simple Linear Regression ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
University Officials

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

scholarly journals ANALISIS PENGARUH PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MODERASI LOCUS OF CONTROL DAN BUDAYA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang)

2014 ◽  
Vol 2 (1) ◽  
pp. 41
Author(s):  
Rahardja Rahardja ◽  
Irsad Andriyanto
Keyword(s):  
Organizational Culture ◽  
Locus Of Control ◽  
Good Governance ◽  
Positive Influence ◽  
Moderating Effects ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture. <br />

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 PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD

2021 ◽  
Vol 21 (1) ◽  
pp. 91
Author(s):  
Fadly Chandra ◽  
Suwandi NG ◽  
Cherly Tanamal
Keyword(s):  
Data Collection ◽  
Internal Control ◽  
Sampling Method ◽  
Banking Sector ◽  
Survey Method ◽  
Ethical Culture ◽  
Data Collection Technique ◽  
The Relationship ◽  
Positive Effect

<p><em>The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The data collection technique used a survey method with a questionnaire. The population of this study were managers or heads of departments who worked in banking companies in Makassar with a total of 120 respondents. Path analysis and sobel test were used to test this hypothesis. The results of this study indicate that the perceived increase in anti-fraud investment has a positive effect on the mediating variables of ethical culture and internal control. Ethical culture mediates the negative and significant influence between anti-fraud investment and fraud. These findings imply that investing in an ethical culture is more effective in preventing fraud.</em></p>

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