Pub Date : 2019-10-31DOI: 10.37859/mrabj.v1i1.1614
Dian Pertiwi, A. Mahardhika
Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kapasitas individu, dan kejelasan sasaran anggaran terhadap senjangan anggaran desa di Kabupaten Kebumen. Responden dalam penelitian ini adalah perangkat desa yang terlibat dalam penyusunan anggaran. Sampel dalam penelitian ini sebanyak 42 responden. Data diperoleh dari penyebaran langsung kuesioner kepada responden. Hipotesis penelitian diuji dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa; (1) partisipasi anggaran berpengaruh positif dan signifikan terhadap senjangan anggaran, (2) kapasitas individu tidak berpengaruh terhadap senjangan anggaran, (3) kejelasan sasaran anggaran berpengaruh positif dan signifikan terhadap senjangan anggaran.
{"title":"Anteseden Senjangan Anggaran Desa Di Kabupaten Kebumen","authors":"Dian Pertiwi, A. Mahardhika","doi":"10.37859/mrabj.v1i1.1614","DOIUrl":"https://doi.org/10.37859/mrabj.v1i1.1614","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh partisipasi anggaran, kapasitas individu, dan kejelasan sasaran anggaran terhadap senjangan anggaran desa di Kabupaten Kebumen. Responden dalam penelitian ini adalah perangkat desa yang terlibat dalam penyusunan anggaran. Sampel dalam penelitian ini sebanyak 42 responden. Data diperoleh dari penyebaran langsung kuesioner kepada responden. Hipotesis penelitian diuji dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa; (1) partisipasi anggaran berpengaruh positif dan signifikan terhadap senjangan anggaran, (2) kapasitas individu tidak berpengaruh terhadap senjangan anggaran, (3) kejelasan sasaran anggaran berpengaruh positif dan signifikan terhadap senjangan anggaran.","PeriodicalId":211648,"journal":{"name":"Muhammadiyah Riau Accounting and Business Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127589868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-31DOI: 10.37859/mrabj.v1i1.1542
Evi Marlina, Berkat Lindungan Zega
{"title":"Analisis Determinasi Kinerja Manajerial : Studi Empiris Pada Rumah Sakit Umum Daerah Propinsi Riau","authors":"Evi Marlina, Berkat Lindungan Zega","doi":"10.37859/mrabj.v1i1.1542","DOIUrl":"https://doi.org/10.37859/mrabj.v1i1.1542","url":null,"abstract":"","PeriodicalId":211648,"journal":{"name":"Muhammadiyah Riau Accounting and Business Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132260513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-31DOI: 10.37859/mrabj.v1i1.1545
Nur Fauziah Busra, M. Ahyaruddin, A. Agustiawan
This study aims to investigate the factors that influence an individual's tendency to whistleblowing. Specifically, this study focused on the effect of severity of fraud, personal cost and organizational commitment on tendency to whistleblowing. The samples of this study were civil servants of Regional Development Planning Agency (BAPPEDA) Pekanbaru city. This study uses questionnaire to collect the data and uses multiple regression to test the hypothesis. The results of study showed that severity of fraud and organizational commitment have significantly effect on tendency to whistleblowing. But, this study did not find any significant effect among personal cost and tendency to whistleblowing. This means that the civil servants do not consider personal cost as a factor that will influence their intention to take or not take whistleblowing.
{"title":"Pengaruh Tingkat Keseriusan Kecurangan, Personal Cost, dan Komitmen Organisasi Terhadap Kecenderungan Melakukan Whistleblowing","authors":"Nur Fauziah Busra, M. Ahyaruddin, A. Agustiawan","doi":"10.37859/mrabj.v1i1.1545","DOIUrl":"https://doi.org/10.37859/mrabj.v1i1.1545","url":null,"abstract":"This study aims to investigate the factors that influence an individual's tendency to whistleblowing. Specifically, this study focused on the effect of severity of fraud, personal cost and organizational commitment on tendency to whistleblowing. The samples of this study were civil servants of Regional Development Planning Agency (BAPPEDA) Pekanbaru city. This study uses questionnaire to collect the data and uses multiple regression to test the hypothesis. The results of study showed that severity of fraud and organizational commitment have significantly effect on tendency to whistleblowing. But, this study did not find any significant effect among personal cost and tendency to whistleblowing. This means that the civil servants do not consider personal cost as a factor that will influence their intention to take or not take whistleblowing.","PeriodicalId":211648,"journal":{"name":"Muhammadiyah Riau Accounting and Business Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131144883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-10-31DOI: 10.37859/mrabj.v1i1.1535
Randy Afyan Perdana, Wira Ramashar, Riky Perdana
This study aims to examine the effect of socialization, persuasion, and involvement on investment interest in capital market. Object of this study were the students of accounting in Universitas Muhammadiyah Riau. The sampling method uses purposive sampling and the number of samples that meet the criteria were 70 students. This study uses multiple linear regression to test the hypothesis. The results of this study indicate that socialization and involvement have significant effect on investment interest in capital market. But, this study did not find significant effect between persuasion and investment interest. The findings of this study provide contribution in practice that the students investment interests in capital market should be provided understanding through socialization and involvement about the investment.
{"title":"Sosialisasi, Persuasi, Involvement dan Minat Investasi di Pasar Modal: Studi Kasus pada Mahasiswa Universitas Muhammadiyah Riau","authors":"Randy Afyan Perdana, Wira Ramashar, Riky Perdana","doi":"10.37859/mrabj.v1i1.1535","DOIUrl":"https://doi.org/10.37859/mrabj.v1i1.1535","url":null,"abstract":"This study aims to examine the effect of socialization, persuasion, and involvement on investment interest in capital market. Object of this study were the students of accounting in Universitas Muhammadiyah Riau. The sampling method uses purposive sampling and the number of samples that meet the criteria were 70 students. This study uses multiple linear regression to test the hypothesis. The results of this study indicate that socialization and involvement have significant effect on investment interest in capital market. But, this study did not find significant effect between persuasion and investment interest. The findings of this study provide contribution in practice that the students investment interests in capital market should be provided understanding through socialization and involvement about the investment.","PeriodicalId":211648,"journal":{"name":"Muhammadiyah Riau Accounting and Business Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129390703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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