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 ANALISIS PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Kantor Kecamatan se-Kabupaten Demak)

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Wavi Aminda Sari ◽  
Mohklas Mohklas
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Budgetary Slack ◽  
District Office ◽  
Budgetary Participation

This study aims to determine the effect of budget participation and clarity of budget targets on budget slack at the District Office in Demak District. This study uses primary data that is by providing questionnaire in the form of questionnaires distributed to respondents among others: sub-district, sub-district secretary, general sub-section and staffing, planning and reporting sub-division, sub-section of finance in Kecamatan Office in Demak Regency.The sample in this study was obtained by purposive sampling method. A total of 96 questionnaires were distributed to respondents, but with some obstacles there were 3 respondents who did not respond, so that only 93 questionnaires were sampled. The data obtained were then processed and analyzed as many as 93 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that budgetary participation has a positive and significant effect on budgetary slack and the clarity of budget targets has a negative and significant effect on budgetary slack. While organizational commitment can moderate the positive relationship between budget participation and budgetary slack, so organizational commitment can moderate the negative relationship between clarity of budget goals and budgetary budget

scholarly journals Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

2020 ◽  
Vol 3 (1) ◽  
pp. 39-51
Author(s):  
Jalaluddin Jalaluddin ◽  
Juanda Juanda ◽  
Lia Utami
Keyword(s):  
Regression Analysis ◽  
Information Asymmetry ◽  
Public Hospital ◽  
Simple Random Sampling ◽  
Primary Data ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Interaction Test ◽  
Banda Aceh

Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.

scholarly journals DAMPAK DARI MOTIVASI KERJA, BEBAN KERJA, KOMITMEN ORGANISASIONAL DAN DIVERSITY PEGAWAI TERHADAP KINERJA PEGAWAI (STUDI PADA UPK DBM LENGKONG SUKABUMI)

2021 ◽  
Vol 9 (1) ◽  
pp. 14-24
Author(s):  
Deri Firmansyah ◽  
Neneng Yanti Andiani ◽  
Eka Pranajaya ◽  
Teddy Setiawan
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Work Motivation ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
The Impact

AbstrakTujuan dilakukannya penelitian ini adalah untuk mengetahui dampak motivasi kerja, beban kerja, dan komitmen organsiasional terhadap kinerja pegawai. Sampel yang digunakan sama dengan jumlah yang ada pada populasi sebanyak 31 pegawai dengan menggunakan teknik sampling total (sensus). Data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner yang diberikan langsung kepada responden.Metode analisis yang digunakan adalah analisis regresi linear berganda dan analisis koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa motivasi kerja, beban kerja, dan komitmen organisasional memberikan dampak positif terhadap kinerja pegawai baik secara parsial maupun secara simultan.Kata kunci: Motivasi, Beban Kerja, Organisasional, Kinerja Pegawai  AbstractThe purpose of this research is to determine the impact of work motivation, workload, and organizational commitment on employee performance. The sample used is the same as the number in a population of 31 employees using a total sampling technique (census). The data used are primary data obtained through distributing questionnaires given directly to respondents. The analytical method used is multiple linear regression analysis and analysis of the coefficient of determination (R2). The results showed that work motivation, workload, and organizational commitment had a positive imfact on employee performance either partially or simultaneously. .Keywords: Motivation, Workload, Organizational, Employee 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 DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 151
Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Causal Relationship ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Self Esteem ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Budgetary Slack ◽  
District Government

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test:  budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research

scholarly journals Pengaruh Pelatihan, Disiplin Kerja, Dan Budaya Organisasi Terhadap Komitmen Organisasi Pegawai PT. PLN (Persero) Area Tanjungpinang

2019 ◽  
Vol 2 (1) ◽  
pp. 62-72
Author(s):  
Intan Maizah Ela Yani ◽  
Myrna Sofia ◽  
Nurhasanah Nurhasanah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This study aims to determine the effect of training, work discipline and organizational culture on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area. The research method used is descriptive statistical method with a quantitative approach. Data collection techniques are carried out by observation and questionnaire. The number of research samples used was 74 respondents. Analysis of the data used is multiple linear regression analysis, hypothesis testing in the form of T test and F test and analysis of the coefficient of determination. The research conducted resulted in training having a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t arithmetic> t table or 23,057> 1,994 and the significance value produced 0,000 <0,05. Work Discipline has a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count> ttable or 2.649> 1.994 and the significance value produced 0.010 <0.05. Organizational culture does not affect the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count <t table or -1.424> 1.994 and the significance value produced is 0.159> 0.05.

scholarly journals Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran

2021 ◽  
Vol 31 (2) ◽  
pp. 513
Author(s):  
Putu Novia Hapsari Ardianti ◽  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Made Surya Prayoga
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Emotional Stability ◽  
The Other ◽  
Budgetary Slack ◽  
Monetary Unit

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.

scholarly journals ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

scholarly journals LECTURER PERFORMANCE MODEL: COMPENSATION, WORK DISCIPLINE AND ORGANIZATIONAL COMMITMENT ANALYSIS (Case Studi in Universitas Putra Indonesia YPTK Padang)

2020 ◽  
Vol 1 (4) ◽  
pp. 473-486
Author(s):  
Siti Rizki Mulyani
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Performance Model ◽  
Primary Data ◽  
Analysis Techniques ◽  
The University

This study aims to determine the effect of compensation, work discipline and organizational commitment on the performance of the lecturer at Putra Indonesia University YPTK Padang. This research was conducted at the Putra Indonesia University YPTK Padang. The population in this study were all lecturers at the University of Indonesia Putra Indonesia YPTK Padang. The sample in this study were 50 people with porposional techniques. Types and sources of research data consist of primary data that is data obtained from the opinions of respondents through research questionnaires, and secondary data that is data obtained from the University of Putra Indonesia YPTK Padang Data analysis techniques used in testing the research hypothesis are multiple linear regression analysis using SPSS version 17.0 program. The results found that: 1) compensation had a positive and significant effect on the performance of the University of Putra Indonesia YPTK Padang lecturers; 2) Work discipline has a positive but not significant effect on the performance of the Indonesian Putra University YPTK Padang lecturer; 3) Organizational Commitment has a positive and significant effect on the performance of the University of Putra Indonesia YPTK Padang lecturers; and 4) Compensation, work discipline and organizational commitment together have a significant effect on the performance of the lecturer at Putra Indonesia University YPTK Padang with a contribution of 46% and the remaining 54% is influenced by other factors not included in the scope of this study.

scholarly journals ANALYSIS OF EMOTIONAL INTELLIGENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE

2020 ◽  
Vol 1 (2) ◽  
pp. 184
Author(s):  
Nashrudin Setiawan ◽  
Renny Maisyarah ◽  
Rosina Harahap
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique

This study aims to determine whether emotional intelligence partially has a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. The data analysis technique used is the associative method with the help of the SPSS version 16.0 program. This study uses the classic assumption test, multiple linear regression analysis, t test, F test, determination test and path analysis test. The population in this study were all employees of PT Jaya Teknik Indonesia, and a sample of 60 respondents. Taking primary data using a questionnaire. The results showed that emotional intelligence partially had a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia.

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