PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance

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Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha Terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Di Provinsi Sumatra Barat

IJAcc ◽

10.33050/jakbi.v2i2.1740 ◽

2021 ◽

Vol 2 (2) ◽

pp. 134-145

Author(s):

Rizka Rizka ◽

Ethika Ethika ◽

Resti Yulistia M

Keyword(s):

Linear Regression ◽

Hypothesis Test ◽

Survey Method ◽

Manufacturing Companies ◽

Validity And Reliability ◽

Managerial Performance ◽

West Sumatra ◽

Method Analysis ◽

Selection Of ◽

Test For Normality

This study aims to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance in manufacturing companies located in the province of West Sumatra. List of manufacturing companies was obtained from Badan Pusat Statistik (BPS) Padang. Data was collected by survey method. Data obtained using a questionnaire distributed to managers. For the selection of samples was done by purposive sampling method. Analysis using testing through test the validity and reliability of the data, the classical assumption test (test for normality, multicollinearity), multiple linear regression hypothesis test. The study concluded the effect of accounting knowledge and entrepreneurial personality simultaneously influence on managerial performance, but partially entrepreneurial personality has no effect on managerial performance.

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THE INFLUENCE OF BUDGET PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO MANAGERIAL PERFORMANCE (Case Study at PT. Adhi Karya Persero Tbk)

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v4i02.1143 ◽

2020 ◽

Vol 4 (02) ◽

Author(s):

Maya Widyana Dewi ◽

Suhesti Ningsih

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Data Collection ◽

Statistical Tests ◽

Coefficient Of Determination ◽

Validity And Reliability ◽

Managerial Performance ◽

Budgetary Participation ◽

Regression Tests

This study aims to examine the effect of budgeting and organizational commitment on managerial performance. The data collection of this study using questionnaires, as many as 70 questionnaires filled out completely and can be processed. Data were analyzed using descriptive statistical tests, validity and reliability tests, while hypothesis testing used multiple linear regression tests, t tests, F tests and the coefficient of determination (R2). The results showed that budgetary participation variables had a significant effect on managerial performance. The higher employee participation the higher the level of managerial performance. The variable organizational commitment has a significant effect on managerial performance. Thus the higher one's commitment to the organization, the higher the level of managerial performance. From the F test the variable budget participation and organizational commitment together (simultaneously) significantly influence managerial performance with the percentage of influence of 69.2% and the remaining 30.8% influenced by other variables outside this study Keywords: Budget Participation, Organizational Commitment, Managerial Performance

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Pengaruh Otonomi dan Akuntabilitas Perguruan Tinggi terhadap Kinerja Manajerial

TRIKONOMIKA ◽

10.23969/trikonomika.v13i1.481 ◽

2014 ◽

Vol 13 (1) ◽

pp. 1

Author(s):

Isnaeni Nurhayati

Keyword(s):

Hypothesis Test ◽

Ordinal Scale ◽

Primary Data ◽

Survey Method ◽

Validity And Reliability ◽

Managerial Performance ◽

Unit Of Analysis ◽

Vice Chancellor ◽

Questionnaire Research ◽

Measurement Validity

The main objective of this research is investigate the effect of autonomy and accountability on managerial performance . This research uses survey method with verification approach and type of causal research, conducted on 18 universities in Bandung as the unit of analysis, while the unit of observation is a Vice-Chancellor, and Dean. The type of data is primary data collected by a questionnaire research instruments containing ordinal scale for measurement. Validity and reliability tests have also been done on the entire collected questionnaire. Furthermore, data are converted into interval scale, then hypothesis test are done using SPSS 20. This research has shown that (1) Simultaneously, there is a significant effect of autonomy, accountability on managerial performance. (2) Partially only accountabilityt has significant effect on managerial performance. Whereas autonomy does not have significant effect on it.

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Influence of Welfare Against Teacher Performance

Proceedings of the ICECRS ◽

10.21070/icecrs2020368 ◽

2020 ◽

Vol 7 ◽

Author(s):

Nur Jamilah ◽

Renny Oktafia ◽

Siti Ruchana

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Hypothesis Test ◽

Teacher Performance ◽

Primary Data ◽

Reliability Test ◽

Validity And Reliability ◽

Analysis Technique ◽

Regression Test ◽

Teacher Enthusiasm

This study has a background problem where teacher performance is declining, this is characterized by Distrust and teacher disloyality, many empty hours and teacher enthusiasm in teaching is decreasing. School leaders try to provide teacher welfare in the hope that teacher performance will increase. This study aims to determine whether there is an influence between teacher welfare with teacher performance. This research uses a quantitative approach using a questionnaire as the primary data. The population in this study were 55 teachers in SMA Muhamadiyah 2 Sidoarjo. The data analysis technique uses multiple linear regression test, the hypothesis test uses the t test which was previously tested with the validity and reliability test and is evaluated with the assumption test. The results of this study produce that welfare affects the performance of teachers so that the better the welfare of teachers in schools, the enthusiasm of teachers in teaching and activities at school increases. Of course this also needs to be done monitoring of teaching teachers so that the welfare provided by schools can take place effectively.

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Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2015.002.02.12 ◽

2015 ◽

Vol 2 (02) ◽

pp. 127-138

Author(s):

Asep Suryana ◽

Dadang Sadeli

Keyword(s):

Work Environment ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Jel Classification ◽

Working Environment ◽

Survey Method ◽

Validity And Reliability ◽

Personal Attitude ◽

Administrative Employees

A B S T R A C T Fraud can happen in the work environment in field of education. The purpose of this study was to demonstrate and explain empirically that there is the influence of the working environment, personal attitude and administration system against fraud. The study was conducted by survey method. Samples are 84 administrative employees and teachers in SMA and SMK Sukabumi. Testing is done by multiple linear regression analysis. Instruments adopted from previous research. Validity and reliability tests conducted before hypothesis test. The research proves that the work environment against fraud. Personal influence attitude and system administration against fraud is not proven significantly. A B S T R A K Kecurangan dapat terjadi di lingkungan kerja di bidang pendidikan. Tujuan penelitian ini adalah untuk membuktikan dan menjelaskan secara empiris bahwa ada pengaruh lingkungan kerja, personal attitude dan sistem administrasi terhadap fraud. Penelitian dilakukan dengan metode survey. Sampel adalah 84 pegawai tata usaha dan guru di SMAN dan SMKN Sukabumi. Pengujian dilakukan dengan uji regresi liner berganda. Instrumen diadopsi dari peneliti sebelumnya. Uji validitas dan reliabilitas dilakukan sebelum dilakukan uji hipotesis. Hasil penelitian membuktikan bahwa lingkungan kerja terhadap fraud. Pengaruh personal attitude dan sistem administrasi terhadap fraud tidak terbukti secara signifikan. JEL Classification: H22, I22

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PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI BERPRESTASI TERHADAP KOMITMEN ORGANISASIONAL GURU DI SMP NEGERI 1 SELOPURO KABUPATEN BLITAR

AKUNTABILITAS Jurnal Ilmiah Ilmu-Ilmu Ekonomi ◽

10.30957/akuntabilitas.v10i2.304 ◽

2018 ◽

Vol 10 (2) ◽

pp. 1-11

Author(s):

Cicik Susana

Keyword(s):

Transformational Leadership ◽

Organizational Commitment ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Achievement Motivation ◽

Significant Influence ◽

Questionnaire Survey ◽

Analytical Tool ◽

Survey Method

This research is to know the influence of transformational leadership and achievement motivation toward organizational commitment of teacher in SMPN 1 Selopuro Blitar Regency. The research was conducted by questionnaire survey method at the teacher at SMPN 1 Selopuro Blitar Regency. Data collection was done by distributing questionnaires to respondents. Questionnaires were distributed to 43 teachers at SMPN 1 Selopuro Blitar. The analytical tool used is Multiple Linear Regression using 16.00 for windows application. The results showed that: 1) There was no positive and significant influence of transformational leadership on organizational commitment of teachers in SMPN 1 Selopuro Blitar Regency; 2) There is a positive and significant influence of achievement motivation on organizational commitment of teachers in SMPN1 Selopuro Blitar Regency; and 3) There is a positive and significant influence of transformational leadership and achievement motivation simultaneously to the organizational commitment of teachers in SMPN1 Selopuro Blitar Regency.

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PENGARUH PERAN KELOMPOK TANI TERHADAP KOHESIVITAS DI KELOMPOK TANI TRANGGULASI DESA BATUR, KECAMATAN GETASAN, KABUPATEN SEMARANG

SOCA: Jurnal Sosial Ekonomi Pertanian ◽

10.24843/soca.2020.v14.i01.p03 ◽

2020 ◽

Vol 14 (1) ◽

pp. 28

Author(s):

Eunice Gabriella ◽

Sriroso Satmoko ◽

Dyah Mardiningsih

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Farming System ◽

The Other ◽

Survey Method ◽

Regression Test ◽

Organic Vegetables ◽

Vegetable Farming ◽

Farmer Groups

The advanced farmer group that have many members, did not guarantee that the members of the group has intemacy value. Closed relation farmer members group would be shown by the strength of the farmer group role. The research aim was to identify the farmer groups role and the cohesiveness of organic vegetable farming system. The other research aim was to analyze the role of farmers groups influence on the cohesiveness of Tranggulasi organic vegetables farming system. The research was conducted at Tranggulasi farmer group, Desa Batur on 12-29 Mey 2018. Survey method was used and samples were conducted with 32 people of active members in farmer gtoup. The results showed that the farmer groups roles as learning class was in good category with percentage 53%, coorperation action was 63%, and unit of production was 69%. The cohesiveness of organic vegetable farming was good category with percentage 81%. Multiple linear regression test showed that the learning class, cooperation action, and unit of production, has significant effect on the cohesiveness of organic vegetable farming.

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Pengaruh Penerapan Akuntansi Pertanggungjawaban, Kompetensi dan Komitmen Organisasi Terhadap Kinerja Manajerial

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p11 ◽

2019 ◽

pp. 270

Author(s):

Kadek Novita Cahyani ◽

I Gst Ayu Eka Damayanthi

Keyword(s):

Control System ◽

Organizational Commitment ◽

Linear Regression ◽

Sampling Method ◽

Sampling Technique ◽

Managerial Control ◽

Managerial Performance ◽

Analysis Technique ◽

A Company ◽

Positive Effect

Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to obtain empirical evidence regarding the effect of applying accountability accounting, competence and organizational commitment to the managerial performance of the financial division on PT Pegadaian Kota Denpasar. Sampling technique that used in this study is non probability sampling with purposive sampling method. The amount of sample in this study are 52 samples. The analysis technique is multiple linear regression. Based on the results of the analysis shows that accountability accounting, competence, and organizational commitment have a positive effect on the managerial performance of financial division on PT. Pegadaian Kota Denpasar. Keywords : Accountability accounting, competence, organizational commitment, managerial performance.

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Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Dan Motivasi Kerja Sebagai Variabel Moderasi

JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ◽

10.29407/nusamba.v6i2.16273 ◽

2021 ◽

Vol 6 (2) ◽

pp. 149-165

Author(s):

Yunita Christy ◽

Maria Natalia ◽

Sinta Setiana ◽

Richard Anthony

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Work Motivation ◽

Manufacturing Companies ◽

Managerial Performance ◽

Correlation Test ◽

Moderating Variables ◽

Managerial Level ◽

Positive Effect ◽

Regression Correlation

This research intention to determine the effect of budget participation on managerial performance with organizational commitment and work motivation as moderating variables. The sample of this study were employees at managerial level (top and bottom). Researchers distributed 100 questionnaires spread to several manufacturing companies. Of the 100 questionnaires, 56 questionnaires were collected and 45 questionnaires were processed. The data collected were processed using the Multiple Liner Regression Correlation Test and Moderated Regression Analysis (MRA). Before testing the hypothesis, the researcher tested the validity, reliability, and classical assumption. The results showed that budget participation has a positive effect on managerial performance, even so when budget participation has a positive effect on managerial performance when moderated by organizational commitment and work motivation

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