scholarly journals Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok)

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Tariyah Tariyah ◽  
Adi Wiratno ◽  
Amilin Amilin
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
State Universities ◽  
State University ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The University ◽  
Budget Evaluation ◽  
Performance Budget

ABSTRACT This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance. ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari  Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu  partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial. JEL Classification: M41, MA8

scholarly journals Pengaruh Karakteristik Sasaran Anggaran terhadap Kinerja Manajerial (Studi Empiris pada Perguruan Tinggi Negeri di Jakarta dan Depok)

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Tariyah Tariyah ◽  
Adi Wiratno ◽  
Amilin Amilin
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
State Universities ◽  
State University ◽  
Managerial Performance ◽  
Simultaneous Testing ◽  
Budgetary Participation ◽  
The University ◽  
Budget Evaluation ◽  
Performance Budget

ABSTRACT This study aims to obtain empirical evidence regarding budgetary participation influencing managerial performance, clarity of budgetary goals affect managerial performance, budgetary feedback influences managerial performance, budget evaluation affects managerial performance and difficulties in budget goals affect managerial performance. The sample used in this study were 78 respondents consisting of Deputy Chancellor II in Finance, Director and Deputy Director of Finance at the University Administration Center level, Deputy Dean II for Finance and Financial Sector Managers at the Faculty level, Chair and Secretary of Departments / Departments, and Finance Managers at the Venture (PTN Business Institution) level in three State Universities in Jakarta and Depok, namely the University of Indonesia Jakarta and Depok, Syarif Hidayatullah State Islamic University Jakarta and Jakarta State University. Sampling was done using the purpose sampling method, the data of this study was obtained through a survey by distributing questionnaires. Data were analyzed using multiple linear regression analysis techniques which were processed with the help of Statistical Product and Service Solution Software (SPSS) for Window Version 22. The results showed that five characteristics of the budget target were budget participation, budget feedback, budget evaluation and difficulty in clarity of budget goals partially does not affect managerial performance. While the clarity of budget targets partially influences managerial performance. Whereas in simultaneous testing there are influences on budget participation, clarity of budget targets, budget feedback, budget evaluation and difficulty in clarifying budget targets for managerial performance. ABSTRAK Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai partisipasi anggaran berpengaruh terhadap kinerja manajerial, kejelasan sasaran anggaran berpengaruh terhadap kinerja manajerial, umpan balik anggaran berpengaruh terhadap kinerja manajerial, evaluasi anggaran berpengaruh terhadap kinerja manajerial dan kesulitan sasaran anggaran berpengaruh terhadap kinerja manajerial. Sampel yang digunakan dalam penelitian ini sebanyak 78 responden yang terdiri dari  Wakil Rektor II Bidang Keuangan, Direktur dan Wakil Direktur Keuangan di tingkat Pusat Administrasi Universitas, Wakil Dekan II Bidang Keuangan dan Para Manajer Bidang Keuangan di tingkat Fakultas, Ketua dan Sekretaris Jurusan/Departemen, serta para Manajer Bidang Keuangan di tingkat Ventura (Lembaga Bisnis PTN) yang ada pada tiga Perguruan Tinggi Negeri di Jakarta dan Depok yaitu Universitas Indonesia Jakarta dan Depok, Universitas Islam Negeri Syarif Hidayatullah Jakarta dan Universitas Negeri Jakarta. Pengambilan sampel dilakukan dengan metode purpose sampling, data penelitian ini diperoleh melalui survey dengan menyebarkan kuesioner. Data dianalisis menggunakan teknik analisis regresi linear berganda yang diolah dengan bantuan Software Statistical Product and Service Solution (SPSS) for Window Versi 22. Hasil penelitian menunjukkan bahwa lima variabel karakteritik sasaran anggaran yaitu  partisipasi anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran secara parsial tidak berpengaruh terhadap kinerja manajerial. Sedangkan kejelasan sasaran anggaran secara parsial berpengaruh terhadap kinerja manajerial. Sedangkan dalam pengujian secara simultan terdapat pengaruh partisipasi anggaran, kejelasan sasaran anggaran, umpan balik anggaran, evaluasi anggaran dan kesulitan kejelasan sasaran anggaran terhadap kinerja manajerial.

Program Implementation of the Physical Plant Division and Quality Education in Mindanao State University, Philippines

2013 ◽  
Vol 7 (1) ◽  
Author(s):  
SADICK S. MOHAMAD ◽  
PRECIOSA A. DIMAPORO
Keyword(s):  
Program Implementation ◽  
Administrative Support ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Quality Education ◽  
Infrastructure Development ◽  
State University ◽  
Physical Plant ◽  
Weighted Means ◽  
The University

The Physical Plant Division, as implementing arm of the University, provides support services which include implementation of infrastructure development plan on buildings and support facilities, roads and grounds, campus amenities among others. The study focused on the level of program implementation of the Physical Plant Division in terms of infrastructure development as perceived by the different groups of stakeholders and how it affects the delivery of quality education in rela­tion to instruction, research and extension. The study used the descriptive method conducted at Mindanao State University, Marawi City, Philippines, comprising 559 administrators, faculty, staff and students. The data were analysed and interpreted through weighted means, multiple linear regression analysis and F-test. The study found out that quality education in its trilogy function: instruction, research and extension, declined through the years as perceived by the respondents and supported by records. Perception level on program implementation of the Physical Plant Divi­sion differed, and found to be moderately effective due to lack of administrative support, continuous decline in budget allocation, and low political will to imple­ment the desired programs. The study concluded that there is a significant relation­ship between program implementation of the Physical Plant Division and quality of education of the University.Keywords: Quality and excellence, educational services, program implementation

scholarly journals PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL

2018 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Sausan Syifa Qotrunnada ◽  
Adi Wiratno ◽  
Saras Supeno
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Managerial Performance ◽  
Positive Effects ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Spss Software

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.

scholarly journals Pengaruh Partisipasi Penyusunan Anggaran, Pemahaman Akuntansi Pemerintahan dan Budaya Organisasi Terhadap Kinerja Manajerial pada Pemerintah Aceh

2020 ◽  
Vol 4 (1) ◽  
pp. 89
Author(s):  
Saiful Bahgia
Keyword(s):  
Organizational Culture ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analytical Tool ◽  
Population Census ◽  
Managerial Performance ◽  
Governmental Accounting ◽  
Independent Variables ◽  
Government Accounting ◽  
Budgetary Participation

This study aimed to examine the effect of budget participation, understanding of governmental accounting and organizational culture on managerial performance in the Aceh government. This study is a population census since all members as respondents. The population around the head SKPA (Budget Administrator / PA) Finance and Administration Officer (PPK-SKPA) which amounted to 74 respondents. The analytical tool used is multiple linear regression analysis using SPSS.       The results showed that all three independent variables, namely budgetary participation, understanding of governmental accounting and organizational culture either jointly or partially affect the dependent variable is managerial performance in the Aceh government.Keywords: Budgetary Participation, Understanding Government Accounting, Organizational Culture, Managerial Performance.

PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS

2017 ◽  
Vol 13 (2) ◽  
pp. 142-153
Author(s):  
Ody Tegar Permana ◽  
Eliada Herwiyanti ◽  
I Wayan Mustika
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Independent Variable ◽  
Spss Software ◽  
Government Institution

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting.   Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud

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

scholarly journals The Influence of the Dimensions of Service Quality on Customer Satisfaction at Hotels in Batu City, Indonesia

2017 ◽  
Vol 2 (3) ◽  
pp. 67-72
Author(s):  
Ludfi Djajanto
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Market Competition ◽  
Linear Regression Analysis ◽  
Original Data ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Dominant Dimension ◽  
Analysis Technique

Objective - The number of hotels in both urban or in tourism areas has increased quite rapidly. The success and sustainability of hotel businesses is largely determined by their marketing strategy and the quality of services they provide to their customers. In choosing a hotel, customers consider both the physical appearance of the hotel as well as the quality of service provided. The rapid increase in hotels in Indonesia necessarily increases competition in the hotel industry and the rules surrounding market competition become quite strict. The aim of this research is to determine the influence of the dimensions of service quality (tangibility, reliability, responsiveness, assurance, and empathy) on customer satisfaction and to identify the most dominant dimension in terms of customer satisfaction. Methodology/Technique - The research studied 110 respondents who have stayed in several hotels located in Batu, Indonesia. The data was collected using purposive sampling techniques using questionnaires. The data analysis technique used in this research was multiple linear regression analysis. Findings – Based on the results of this research, it is concluded that the dimensions of service quality (tangibility, reliability, responsiveness, assurance, empathy) have a significant influence on customer satisfaction. In addition, the service quality dimension that has the most dominant influence on customer satisfaction is assurance. Novelty - The research supported by original data and contribute to the literature in the context of Indonesia. Type of Paper - Empirical Keywords: Service Quality; Tangibility; Reliability; Responsiveness; Assurance; Empathy; Customer Satisfaction. JEL Classification: L15, M10, M30.

scholarly journals The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta

2017 ◽  
Vol 12 (1) ◽  
pp. 28-42
Author(s):  
Indra Pahala ◽  
Lisa Rachmawati ◽  
Tresno Eka Jaya
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The State ◽  
Primary Data ◽  
Career Interests ◽  
State University ◽  
Validity And Reliability ◽  
Significance Level ◽  
Accounting Faculty ◽  
Academic Year

This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta. This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students. The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.

Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management

2021 ◽  
Vol 6 (3) ◽  
pp. 111-119
Author(s):  
Rifka Aulia Inayah ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Free Cash Flow ◽  
Company Value

Objective - This study aims to determine and analyze the effect of financial distress, leverage, free cash flow on earnings management. Methodology/Technique – The object of this research is all companies listed on the Indonesia Stock Exchange with an observation period of 2019. The sample determination uses the purposive sampling method and a total sample of 124 companies is obtained. The analysis technique used is multiple linear regression analysis. Findings - The results show that financial distress has no significant effect on earnings management. Leverage and free cash flow have a negative and significant effect on earnings management. Novelty - This research contributes to signalling theory, which is used by company managers who have better information about their company will be encouraged to convey this information to potential investors where this is intended so that companies can increase company value by sending signals through financial statements of companies listed on the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Financial Distress; Leverage; Free Cash Flow and earnings Management

scholarly journals PENGARUH PENGUASAAN AKUNTANSI DAN INOVASI WIRAUSAHA TERHADAP KINERJA MANAJERIAL PADA PERUSAHAAN JASA DI KOTA MANADO (STUDI PADA BIRO PERJALANAN TRAVEL DI KOTA MANADO)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Giovani Herman ◽  
Inggriani Elim ◽  
Victorina Z. Tirayoh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Travel Agency ◽  
Managerial Performance ◽  
Service Company ◽  
Recent Developments ◽  
Entrepreneurial Innovation

Recent developments in the economy in Indonesia have led to an increasingly increasing accounting role that demands accounting that can provide the financial information needed by society in making economic decisions. It is now increasingly recognized by entrepreneurs. Accounting also greatly facilitates the smoothness of management tasks. This research was conducted at 30 travel agency service companies (travel) located in Manado city. The purpose of this research is to examine the influence of the mastery of accounting and entrepreneurial innovation on managerial performance in travel agency services company in Manado city. The analytical method used is multiple linear regression analysis method with the help of SPSS 12.0 software. Based on multiple linear regression analysis. The result of the research shows that Accounting Mastery (X1) has an effect on Managerial Performance (X2) in Travel Service Company in Manado City, and Entrepreneurial Innovation also has an effect on Managerial Performance in Service Company of Travel Bureau in Manado City. This shows that the variable of Accounting Mastery (X1) and Entrepreneurial Innovation (X2) together have a significant influence on Managerial Performance variables (Y). at Travel Service Company (Travel) in Manado City. so it can be concluded that Ha accepted and rejected H0 or can be said that the variable of Accounting Mastery and Entrepreneurial Innovation Variables affect the variable of Managerial Performance in Travel Service Company (Travel) d Manado City.Keywords: Accounting, Innovation, Entrepreneurship, Managerial Performance

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