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.

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

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.

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.

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

scholarly journals PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)

2020 ◽  
Vol 5 (2) ◽  
pp. 257-269
Author(s):  
Rizki Febrianti ◽  
Yulia Fitri
Keyword(s):  
Management Accounting ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
System Information ◽  
Banda Aceh

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.

scholarly journals The Predictive Power of the Pre-Service Teachers’ Self-Efficacy Beliefs upon Their Preparedness to Teach

2019 ◽  
Vol 12 (9) ◽  
pp. 27
Author(s):  
Birsel Aybek ◽  
Serkan Aslan
Keyword(s):  
Self Efficacy ◽  
Personal Information ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Efficacy Beliefs ◽  
State University ◽  
Efficacy Belief ◽  
The Relationship ◽  
Predictive Relationship ◽  
Preparedness To Teach

The aim of this study is to reveal the relationship between pre-service teachers’ self-efficacy beliefs and preparedness to teach. In this context, the model of the research is the relational screening model. The sample of the study consisted of 407 fourth grade pre-service teachers who were studying in a state university. Data were collected using three types of data collection tools. These, personal information form, self-efficacy belief scale and being ready for teaching. In the analysis of the data, correlation analysis, descriptive and multiple linear regression analysis were used. As a result of the research, it was determined that the pre-service teachers’ readiness and self-efficacy beliefs were high. In the study, it was found that there was a moderately significant and predictive relationship between the pre-service teachers’ self-efficacy belief and preparedness to teach. Various suggestions have been made based on the results of the research.

scholarly journals The Effect of Product Quality, Price and Promotion on Purchasing Decisions

2020 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Asep Saepuloh ◽  
Doris Roif Hisani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Mobile Phone ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Simultaneous Testing

Currently in the mobile phone business going on a very tight competition, any company or operator ofa mobile card issuing competing to create various alternatif option to influence purchasing decisionsand win the competition. This study aims to test the effect of product quality, price, and promotion onpurchasing decisions. The number of samples in this study were 100 Gresik Telkomsel consumers.Analysis of the data used is multiple linear regression analysis. The results of this study concluded thatthe results of simultaneous testing of product quality, price, and promotion of purchasing decisions.The results of partial testing of product quality have a significant effect on purchasing decisions, priceshave a significant effect on purchasing decisions, and promotions have a significant effect onpurchasing decisions.

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