scholarly journals Peran Manager Puncak Sebagai Pemoderasi Tekanan Eksternal, Komitmen Organisasi dan Pengendalian Internal Pada Kinerja Anggaran

2018 ◽  
Vol 5 (1) ◽  
pp. 74-85
Author(s):  
Siti Aminah ◽  
Soeratno . ◽  
Suyanto .
Keyword(s):  
Organizational Commitment ◽  
Internal Control ◽  
External Pressure ◽  
Least Square ◽  
Multiple Regression Equation ◽  
The Public ◽  
Top Managers ◽  
Top Manager ◽  
Budgeting Process

This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. This study aims to analyze the extend of the role of top manager can influence the relationshio of external pressure and internal control on the public organization’s budget performance. The samples are used in this study were 91 questionnaires are filled based on employees and strucural officials perceptions who are directly involved in the budgeting process at KPK. The method of analysis used in processing the data using the method of Ordinary Least Square (OLS) model of multiple regression equation with residual test. Dependent variable in this study is budget performance. Independent variables are external pressure, organizational commitment and internal control. The role of top manager is used as a moderating variable. The results show that the role of top managers can influence the relationship of external pressure and internal control on budget performance. External pressure, organizational commitment and internal control variables have an individual effect on budget performance with a significance <0.005.

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Rokan Hilir)

2020 ◽  
Vol 8 (2) ◽  
pp. 69
Author(s):  
Siti Puji Rahayu ◽  
Ruhul Fitrios ◽  
Sem Paulus
Keyword(s):  
Organizational Commitment ◽  
Control Systems ◽  
Financial Reporting ◽  
Internal Control ◽  
Structural Equation ◽  
Sample Selection ◽  
External Pressure ◽  
Partial Least Square ◽  
Least Square ◽  
Regional Government

Abstract: The main objective of this study is to examine the competence of human resources, external pressures, organizational commitment, and internal control systems in the implementation of financial verification in OPD Rokan Hilir using data analysis methods using Structural Equation Modelling-Partial Least Square (SEM-PLS) by using Warp-PLS version 5.0. The populationin this study are all Regional Apparaturs Organization(OPD) kabupaten Rokan Hilir. Sample selection used the slovin method as a measuring tool for calculating sample sizes. Respondent in this study are head of offices, employees in the section/unit that manages finance using the application of financial reporting transparency in 40 OPDs in the goverment kabupaten rokan hilir. So the total number of questionnaires tobe distributed is 120. The results of this study indicate that Human Resource Competency, External Pressure, Organizational Commitment, and Internal Control Systems have a positive effect on the Implementation of Transparency in Regional Government Financial Reporting 

The role of top managers in determining investment in innovation: The case of small and medium-sized enterprises in India

2017 ◽  
Vol 35 (5) ◽  
pp. 618-638 ◽  
Author(s):  
Jamie D Collins ◽  
Christopher R Reutzel
Keyword(s):  
Entrepreneurial Orientation ◽  
Firm Investment ◽  
Environmental Munificence ◽  
Organizational Controls ◽  
Top Managers ◽  
Manager Perceptions ◽  
Top Manager ◽  
Survey Responses ◽  
Management Capabilities

This article examines the role of top managers in shaping the innovation investment actions of small and medium-sized enterprises (SMEs) in India. Survey responses from 477 top managers of Indian SMEs suggest that investment in innovation is influenced by top manager perceptions of innovation opportunity attractiveness, as well as ability to appropriate innovation investment value. Specifically, the results indicate an inverted U-shaped relationship between top manager entrepreneurial orientation and firm investment in innovation. They also suggest that top manager perceptions of environmental munificence, firm resource management capabilities, and organizational controls are positively related to firm investment in innovation.

scholarly journals PENGARUH SERVANT LEADERSHIP TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA PEGAWAI (Studi pada Pegawai Negeri Sipil di RSUD Wangaya Kota Denpasar)

2017 ◽  
pp. 2731
Author(s):  
I Gede Hendry Kamanjaya ◽  
Wayan Gede Supartha ◽  
IG.A. Manuati Dewi
Keyword(s):  
Organizational Commitment ◽  
Servant Leadership ◽  
Structural Equation ◽  
Employee Performance ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Inferential Analysis ◽  
The Impact

This study is focused to analyze the impact of servant leadership on employee performance in relation to the organizational commitment mediation. It is a causality research, providing an explanation and understanding about the impact of servant leadership on employee performance and the impact of servant leadership on organizational commitment. The sample of the research are 90 civil servants in Wangaya General Hospital as the respondents. In this study questionares are used as instuments of the research. Descriptive and inferential analysis were applied as method of analysis and Structural Equation Model-Partial Least Square (SEM-PLS) as a tool. The result is that servant leadership does not have any significant effect on employees performance, servant leadership has a positive and significant effect on organizational commitment, organizational commitment has positive and significant effect on employee performance, and the impact on servant leadership and employee performance through the role of organizational commitment as mediating variable is supported.

scholarly journals SELF-EFFICACY, ORGANIZATIONAL COMMITMENT, AND EMPLOYEE PERFORMANCE – FROM PUBLIC OFFICE

CACTUS ◽  
2021 ◽  
Author(s):  
Siti Maria ◽  
Digra Lestari ◽  
Eny Rochaida ◽  
Dio Caisar Darma ◽  
Heni Rahayu Rahmawati
Keyword(s):  
Organizational Commitment ◽  
Self Efficacy ◽  
Structural Equation ◽  
Employee Performance ◽  
Partial Least Square ◽  
Least Square ◽  
East Kalimantan ◽  
Saturated Sample ◽  
Sample Method

Employee performance is important because it is the foundation and direction of every organization. In this paper, we attempt to investigate the effect of self-efficacy on organizational commitment and employee performance, then the effect of organizational commitment on employee performance. The objectivity of the study refers to 100 informant units obtained through a survey of employees in the Tourism and Culture Office of East Kalimantan Province, Indonesia. The sampling approach uses a saturated sample method with Structural Equation Medelling-Partial Least Square (SEM-PLS). These findings indicate that self-efficacy has a significant effect on organizational commitment and employee performance. Similar to the previous results, organizational commitment has a significant effect on employee performance. With these findings, it can contribute to the role of a leader who must have optimal leadership characteristics, so that self-efficacy, organizational commitment, and employee performance continue to be optimal as expected.

ANALISIS DETERMINASI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN

2016 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Nur Laila Yuliani ◽  
Barkah Susanto ◽  
Farida Farida
Keyword(s):  
Information Technology ◽  
Organizational Commitment ◽  
Human Resources ◽  
Financial Reporting ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Factors Affecting ◽  
Supporting System ◽  
Positive Effects

<p><em>This study is aimed at examining factors affecting the reliability and timeliness of financial reporting. These factors include human resources, utilization of information technology, internal control of accounting, organizational commitment and supporting system. The main ground of this study is an empirical study on the factors that affect the reliability and timeliness of financial reporting which have been varied in the results and increasingly important and strong public demands for accountability. The sample of this study consists of 83 employees in BLUDs around Kedu residency. The analysis of the data are measured through Partial Least Square (WarpPLS). This study provides an evidence that human resources, internal control of accounting, organizational commitment and supporting system have positive effects on the reliability of financial reporting. On the other hand, the utilization of information technology does not positively effect the reliability of financial reporting. Meanwhile, the utilization of information technology, internal control of accounting, and organizational commitment positively affects timeliness of financial reporting, while the human resources, and supporting system do no have positive effect on the timeliness of financial reporting.</em></p>

scholarly journals The Role of Internal Control Components in the Maintenance of Public Funds: Applied Study on the Jordanian Ministry of Justice – North Province as Perceived by the Workers of Internal Control and Accounting Departments

2017 ◽  
Vol 10 (5) ◽  
pp. 189
Author(s):  
Hani Ali Aref Al-Rawashdeh
Keyword(s):  
Internal Control ◽  
Arithmetic Mean ◽  
Public Funds ◽  
The Public ◽  
Applied Study ◽  
Medium Level ◽  
Study Population ◽  
Female Employees ◽  
The Impact

This study aims at identifying the internal control components at the Jordanian Ministry of Justice (North Province) as well as identifying the role of those components in maintaining public funds and measuring the impact of said role. The study population consisted of all the workers of the accounting and internal control departments at the Jordanian Ministry of Justice (North Province) who counted (81) employees. The study sample was chosen from that population where (70) questionnaires were distributed, (66) questionnaires were retrieved and (3) questionnaires were excluded for the reason of short information which made the study sample reach at (63) male and female employees at the rate of (%90) of the study population. Of the most prominent results of the study is that there is a role of the internal control components at the Jordanian Ministry of Justice (North Province) in the maintenance of public funds in a medium level. Moreover, the internal control context received the highest arithmetic mean in maintaining public funds as a component of internal control at the Jordanian Ministry of Justice (North Province); monitoring, as an internal control component, attained the highest effect in comparison with the other internal control components, while the least effect was for the component of the internal control environment. The study produced several recommendations most significantly the importance of concentrating on internal control in general to elevate its efficiency in maintaining the public funds at the Jordanian Ministry of Justice (North Province).

scholarly journals The Role of Public Participation in Environmental Governance: Empirical Evidence from China

2019 ◽  
Vol 11 (17) ◽  
pp. 4696 ◽  
Author(s):  
Guo ◽  
Bai
Keyword(s):  
Public Participation ◽  
Local Governments ◽  
Environmental Governance ◽  
Least Square ◽  
Executive Power ◽  
Mediation Model ◽  
Governance System ◽  
Environmental Enforcement ◽  
The Public

As an essential stakeholder of environmental resources, the public has become the third force which assists in promoting environmental governance, together with local governments and polluting enterprises. In this paper, we construct a mediation model and a 2SLS (Two Stage Least Square) model to illustrate the role of public participation based on inter-provincial panel data of China from 2011 to 2015. The results indicate that the advantages of handling informational asymmetry and enhancing social supervision are the two logical starting points of involving public participation in environmental governance. As the public has no executive power, they can participate in environmental governance in an indirect way by lobbying local governments’ environmental enforcement of polluting enterprises. In addition, their deterrent of polluting enterprises can also generate effects similar to local governments’ environmental enforcement, and such a deterrent will help promote environmental governance directly. At the present time in China, the effects of public participation in environmental governance are mainly reflected in the form of back-end governance, while the effects of front-end governance are not remarkable enough. This research is of great significance in perfecting China’s environmental governance system by means of arousing and expanding the public’s rights to participate in environmental governance.

Intrapreneurial behaviour: the role of organizational commitment

2017 ◽  
Vol 13 (3) ◽  
pp. 243-256 ◽  
Author(s):  
Muhammad Farrukh ◽  
Wei Ying Chong ◽  
Shaheen Mansori ◽  
Sara Ravan Ramzani
Keyword(s):  
Organizational Commitment ◽  
Empirical Study ◽  
Structural Equation ◽  
Affective Commitment ◽  
Capital City ◽  
Continuance Commitment ◽  
Content Type ◽  
The Public ◽  
The Impact

Purpose The purpose of this paper is to shed light on the impact of organizational commitment (OC) on the intrapreneurial behaviour of the employees in higher educational institutes (HEIs) of Pakistan. Design/methodology/approach This paper opted the empirical study using the survey approach. Structural equation modelling was used to analyse the questionnaires completed the Deans/Head of Schools, professors and associate professors of the 20 public HEIs of Pakistan located in the capital city, Islamabad. In total, 500 structured questionnaires were sent to the Deans/Head of Schools, professors and associate professors. A total of 306 responses were received. Findings Affective commitment (AC) and normative commitment (NC) has a positive and significant impact on the intrapreneurial behaviour while continuance commitment (CC) is negatively associated with the same behaviour. Originality/value This empirical study will contribute to the theoretical knowledge on intrapreneurship and OC in the public sector HEIs, which has been neglected in entrepreneurship research.

scholarly journals دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

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