scholarly journals Pengaruh Asimetri Informasi, Karakter Personal, Reputasi, Trust in Superior dan Mutual Monitoring terhadap Budgetary Slack

2021 ◽  
Vol 16 (1) ◽  
pp. 1-14
Author(s):  
Ietje Nazaruddin ◽  
Nurul Harsanti

This study aims to determine the effect of information asymmetry, personal character, reputation, trust in superiority and mutual monitoring of budgetary slack. The sample used was individuals working in the SKPD consisting of 1 City and 4 Regencies in the Special Region of Yogyakarta (DIY). This research uses purposive sampling. A total of 200 questionnaires were distributed and only 105 questionnaires could be processed. The process of data analysis in this study uses multiple regression analysis with the application of SPSS. The results showed that the information asymmetry variable had a positive and significant effect on budgetary slack, personal character, reputation and trust in superior had a negative and significant effect on budgetary slack.   Keywords:  Asymmetry Information, Personal Character, Reputation, Trust In Superior, Mutual Monitoring, Budgetary Slack 

2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


2017 ◽  
Vol 11 (2) ◽  
pp. 145
Author(s):  
Jonathan Herdioko

The purpose of this study is to examine the antecedent of customer’s decision to save their assets in conventional banks. Variables analized preceded product, place, and promotion toward customers’ decision. Data for this study were collected by offline administered survey to 300 respondents in five districts in Yogyakarta Special Region. They are Gunung Kidul, Kulon Progo, Sleman, Bantul, and  Yogyakarta. The hyphotesis testing was conducted using the multiple regression analysis. Findings of this study indicate that product, place, and promotion have strong influence on customers decision to save their assets in conventional banks.Keyword: conventional bank, customers decision, multiple regressions analysis


2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially


Jurnal MD ◽  
2017 ◽  
Vol 3 (2) ◽  
pp. 141-160
Author(s):  
Cintami Farmawati

A da'i must have a good personality when entering the field of da'wah so as to move or spur the mad'u to arise awareness in performing charity and that the goal of da'wah can be achieved. This study aims to explain effect of da’i personality and da'wah bil-hal towards spiritual motivation of mad’u. Its population is all mad'u and da'i in Boarding School of Bahrul Ulum of Pemalang Regency. The sample in this study is 77 mad'u which is divided into 35 people (45,5%) women and 42 people (54,5%) men. As for the entire population of da'i is used as a sample, which is 4 da'i. Sampling technique used is nonprobability sampling. The measuring tools used are personality scale, bil-hal da'wah scale, and spiritual motivation scale in the form of Likert. The data analysis used is Multiple Regression Analysis at 0.05 significance level. The results showed that there was a significant effect of da’i personality and da’wah bil-hal towards spiritual motivation of mad’u. The variables that show the most dominant positive tendencies and significantly influence the spiritual motivation of mad'u are the personality of extraversion, openness to experience, agreeableness, religious, education, organization and social.


Author(s):  
Eka Fitria Ambarini ◽  
Mispiyanti Mispiyanti

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


JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Elsa Meirina

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.


2019 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Bonit Bogonondo ◽  
Yessy Artanti

This paper examines the effects of brand placement and player involvement on brand awareness. The data in this study were collected from questionnaires distributed to 150 game players of online game with snowball sampling. Data analysis used multiple regression  analysis. However, our prediction that there were effect of brand placement and player involvement on brand awareness was not supported. We presents the discussions in this paper.


2016 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Dyon Santoso ◽  
Harti Budi Yanti

<span class="fontstyle0">The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.</span>


2019 ◽  
Vol 12 (1) ◽  
pp. 41-57
Author(s):  
Asmil Darafni ◽  
, Fadli ◽  
, Praningrum

The purpose of this research is to know the influence of ethical code; competency and experience towards professional sceptic of auditors in the Inspectorate Office of Bengkulu Province by simultaneously and partially. The sample in this research are auditors of Inspectorate Office of Bengkulu Province taken usingcensus method. The number of respondents are 46 respondents. The method of the data analysis used was multiple regression analysis. The results from the data analysis show that: (1) the ethical code; competency and experience have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province; (2) the ethical code have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province; (3) the competency have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province; and (4) the experience have positive and significant influence towardsprofessional sceptic of auditors at the Inspectorate of Bengkulu Province. Its mean if the ethical code, competency and experience have increasing, the professional sceptic of auditors at the Inspectorate of Bengkulu Province will be higher.


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