Pub Date : 2021-04-01DOI: 10.33369/fairness.v5i3.15315
Rafrini Amyulianthy, Elsa K.Ritonga
The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This research was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.
{"title":"PENGARUH ECONOMIC VALUE ADDED DAN EARNING PER SHARE TERHADAP RETURN SAHAM (PENDEKATAN DATA PANEL)","authors":"Rafrini Amyulianthy, Elsa K.Ritonga","doi":"10.33369/fairness.v5i3.15315","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15315","url":null,"abstract":"The purpose of this study is to examine the effect of Economic Value Added (EVA) and Earning per Share (EPS) on stocks return. This research was taken because there are still differences between the research study with each other. This research was conducted using secondary data. Population in this research was a with time company incorporated in the index LQ 45 in Indonesian Stock Exchange period 2013-2014. Sampling technique using was purposive sampling. There are 21 companies to analyzed. This study using multiple regression with panel data. Results shows that Economic Value Added (EVA) have positive significant effect on Stock Return, while Earning Per Share (EPS) also have positive significant on Stock Return. Adjusted R Square value was 0,395091 means 39,50% can explained by the independent variable, while 60,50% are influenced by the other variables which have not been included in the research model.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129337843","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 : 2021-04-01DOI: 10.33369/fairness.v3i2.15284
Dora Feriyani, Fachruzzaman Fachruzzaman, Lisa Martiah NP
This study aims to determine the efficiency and effectiveness of market retribution and to know how the financial reporting procedures contained in the Revenue District Rejang Lebong. The data used is the realization data charges from Dispenda market from 2008 to 2012. The approach used for this study is the use calculation of the level of efficiency and effectiveness, and other supporting data, if it still raises the question of the researcher's approach using observation, interviews and in-depth interviews. The effectiveness and efficiency of market levies not stand alone, but relates and systemed with other factors, such as the quality factor of human resources, infrastructure, quality of bureaucracy that is not convoluted, the level of supervision and reporting is crucial to meet the target. Increased levels of these factors on the higher level of effectiveness and efficiency of market retribution will continue also in the level of development revenues conversely the lower the quality of these factors the lower the level of retribution income markets will continue also in lower revenue growth rate native to the area. In the calculation of the level of effectiveness for the past 5 years of research targets because doing surveillance on a regular basis by the Dispenda, infrastructure improvements every year, the human factor is responsible to his duty, and financial reporting charges paid market every day to Dispenda. Officers assigned to collect levies market is not so much the operational budget is not so big.
{"title":"PELAPORAN KEUANGAN ATAS PENGELOLAAN RETRIBUSI PASAR KABUPATEN REJANG LEBONG TINJAUAN EFISIENSI DAN EFEKTIVITAS","authors":"Dora Feriyani, Fachruzzaman Fachruzzaman, Lisa Martiah NP","doi":"10.33369/fairness.v3i2.15284","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15284","url":null,"abstract":"This study aims to determine the efficiency and effectiveness of market retribution and to know how the financial reporting procedures contained in the Revenue District Rejang Lebong. The data used is the realization data charges from Dispenda market from 2008 to 2012. The approach used for this study is the use calculation of the level of efficiency and effectiveness, and other supporting data, if it still raises the question of the researcher's approach using observation, interviews and in-depth interviews. The effectiveness and efficiency of market levies not stand alone, but relates and systemed with other factors, such as the quality factor of human resources, infrastructure, quality of bureaucracy that is not convoluted, the level of supervision and reporting is crucial to meet the target. Increased levels of these factors on the higher level of effectiveness and efficiency of market retribution will continue also in the level of development revenues conversely the lower the quality of these factors the lower the level of retribution income markets will continue also in lower revenue growth rate native to the area. In the calculation of the level of effectiveness for the past 5 years of research targets because doing surveillance on a regular basis by the Dispenda, infrastructure improvements every year, the human factor is responsible to his duty, and financial reporting charges paid market every day to Dispenda. Officers assigned to collect levies market is not so much the operational budget is not so big.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116694581","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 : 2021-04-01DOI: 10.33369/fairness.v5i3.15311
Nurna Aziza, Robinson Robinson, Meriana Meriana
The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.
{"title":"PENGARUH KECUKUPAN ANGGARAN DAN PENGENDALIAN INTERN TERHADAP KINERJA MANAJERIAL SKPD KABUPATEN REJANG LEBONG DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERATING","authors":"Nurna Aziza, Robinson Robinson, Meriana Meriana","doi":"10.33369/fairness.v5i3.15311","DOIUrl":"https://doi.org/10.33369/fairness.v5i3.15311","url":null,"abstract":"The study aims to examine and obtain empirical affect the budget suffecient and internal control influence on the performance of local goverment, as well as the moderating role of leadership style, and the relationship of budget suffecient and internal control on the managerial performance of local goverment. Collecting data using primary data collection, is the questionnaire by using purposive sampling method, 90 respondents were selected as a sample of this study. The analytical method used in this study is multiple linear regression analysis and moderated regression analysis (MRA). The result showed that the budget suffecient and intern controls proved positive and significant effect on performance of local Goverment. Leadership style is no moderating variables that can amplify the effect ofthe budget suffecient and internal control on managerial performance SKPD Rejang Lebong.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126594234","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 : 2021-04-01DOI: 10.33369/fairness.v4i1.15299
Nikmah Nikmah
This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.
{"title":"PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN","authors":"Nikmah Nikmah","doi":"10.33369/fairness.v4i1.15299","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15299","url":null,"abstract":"This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124336636","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 : 2021-04-01DOI: 10.33369/fairness.v3i2.15280
Ariane Satri Andina, R. Indriani, Eddy Suranta
This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.
{"title":"Pengaruh Manajemen Risiko Terhadap Nilai Perusahaan","authors":"Ariane Satri Andina, R. Indriani, Eddy Suranta","doi":"10.33369/fairness.v3i2.15280","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15280","url":null,"abstract":"This study investigates the significant impact of ERM programme to firm value and its implication for enterprise itself and also the differences of firm value between ERM’s degree of implementation. ur attention in this study on Indonesia’s non-finance enterprise in order to control for differences that might arise from regulatory and characteristic of market differences across industries. Using finance risk as ERM’s proxies, The test was made into 2 phase by include and exclude size as variable control into a model. The result shows that there is positif significant impact of capital risk to firm value and positive significant risk between credit risk and firm value. We also found that there are differences of firm value between We cant prove the impact of foreign exchange risk, and hedging risk to firm value. We also find that contradictive result when sample is divided based the degree of ERM’s implementation. Resulting of the findings, the authors proposes the identification of specific components and processes of ERM that contribute to firm value and evaluation of added benefit of ERM.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131888453","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 : 2021-04-01DOI: 10.33369/fairness.v3i3.15292
H. Husaini, A. Abdullah
Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh implementasi pengelolaan keuangan dan pengalaman kerja terhadap kualitas laporan keuangan. Sampel dalam penelitian ini adalah pegawai yang terlibat dalam pengelolaan keuangan dengan masa kerja minimal 2 tahun, yang terdiri dari KPA,PPK dan Staf Pengelolaan Keuangan berjumlah 52 orang. Hasil penelitian ini menunjukan bahwa implementasi pengelolaan keuangan berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu, hasil penelitian juga menunjukan bahwa pengalaman kerja berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu. Implikasi dalam penelitian ini diarahkan agar menerapkan pengelolaan keuangan dengan baik diantaranya melaksanakan proses administrasi, menyampaikan Laporan Pertanggungjawaban Bendahara (LPJ Bhd) dan Laporan Posisi Anggaran Kas (LPAK) serta Laporan Realisasi Anggaran (LRA) tepat waktu, memuat rincian penggunaan anggaran, dan muatan rencana kerja dan anggaran (RKA) sesuai dengan Keputusan KPU Nomor 94/Kpts/KPU/2011 dan PP Nomor 71 Tahun 2010, serta dalam pemberian Informasi laporan keuangan semua transaksi dan peristiwa lainnya yang harus disajikan harus digambarkan secara jujur.
{"title":"PENGARUH IMPLEMENTASI PENGELOLAAN KEUANGAN DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN KOMISI PEMILIHAN UMUM","authors":"H. Husaini, A. Abdullah","doi":"10.33369/fairness.v3i3.15292","DOIUrl":"https://doi.org/10.33369/fairness.v3i3.15292","url":null,"abstract":"Tujuan penelitian ini adalah untuk menguji dan memberikan bukti empiris mengenai pengaruh implementasi pengelolaan keuangan dan pengalaman kerja terhadap kualitas laporan keuangan. Sampel dalam penelitian ini adalah pegawai yang terlibat dalam pengelolaan keuangan dengan masa kerja minimal 2 tahun, yang terdiri dari KPA,PPK dan Staf Pengelolaan Keuangan berjumlah 52 orang. Hasil penelitian ini menunjukan bahwa implementasi pengelolaan keuangan berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu, hasil penelitian juga menunjukan bahwa pengalaman kerja berpengaruh positif terhadap kualitas laporan keuangan KPU se-provinsi Bengkulu. Implikasi dalam penelitian ini diarahkan agar menerapkan pengelolaan keuangan dengan baik diantaranya melaksanakan proses administrasi, menyampaikan Laporan Pertanggungjawaban Bendahara (LPJ Bhd) dan Laporan Posisi Anggaran Kas (LPAK) serta Laporan Realisasi Anggaran (LRA) tepat waktu, memuat rincian penggunaan anggaran, dan muatan rencana kerja dan anggaran (RKA) sesuai dengan Keputusan KPU Nomor 94/Kpts/KPU/2011 dan PP Nomor 71 Tahun 2010, serta dalam pemberian Informasi laporan keuangan semua transaksi dan peristiwa lainnya yang harus disajikan harus digambarkan secara jujur.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"58 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134174991","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 : 2021-04-01DOI: 10.33369/fairness.v3i1.15278
D. Ariani, Fadli Fadli, Lismawati Lismawati
This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.
本研究旨在确定2008年全球经济危机前后印尼地方政府的财务绩效在财务独立性、财务有效性、财务效率和财务活动层面是否存在差异。为了分析地方政府的财务绩效，本研究对APBD进行了财务比率分析。本研究使用的样本是DKI雅加达、东加里曼丹、廖内、东爪哇、北苏门答腊、廖内群岛、南苏门答腊、中爪哇、南加里曼丹和楠榜省的地方政府，这些地方政府是根据2010年的Badan perencanandan Pembangunan Nasional (Bappenas)预计将遭受2008年全球经济危机的十大外贸省份，并公布了2003年至2012年的APBD数据。用于确定2008年全球经济危机前后财务绩效差异的分析工具是配对样本T检验。研究结果表明，2008年全球经济危机前后，印尼地方政府在财务独立性和财务有效性层面的财务绩效没有差异。另一方面，2008年全球经济危机前后，印尼地方政府在金融效率水平和金融活动水平上的财务绩效存在差异。
{"title":"ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH KRISIS EKONOMI GLOBAL 2008","authors":"D. Ariani, Fadli Fadli, Lismawati Lismawati","doi":"10.33369/fairness.v3i1.15278","DOIUrl":"https://doi.org/10.33369/fairness.v3i1.15278","url":null,"abstract":"This research aims is to determine whether there are differences between financial performance of local governments in Indonesia at the level of financial independence, financial effectiveness, financial efficiency, and financial activities before and after the global economic crisis 2008. To analyze the financial performance of local governments, the research conducts financial ratio analysis of APBD. The samples used in this research is local governments in the province of DKI Jakarta, East Kalimantan, Riau, East Java, North Sumatra, Riau Islands, South Sumatra, Central Java, South Kalimantan and Lampung, which are the top ten provinces which have the largest foreign trade value according to the Badan Perencanaan dan Pembangunan Nasional (Bappenas) in 2010 and is expected to hit the global economic crisis 2008, and that was published the data of APBD from 2003 to 2012. The analysis instrument used to determine differences between financial performance before and after the global economic crisis of 2008 was the Paired Sample T Test. The results of research show that there were no differences between the financial performance of the local governments in Indonesia at the level of financial independence and financial effectiveness before and after the global economic crisis 2008. In other hand, there are differences between the financial performance of the local governments in Indonesia at the level of financial efficiency and financial activity before and after the global economic crisis 2008.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121862748","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 : 2021-04-01DOI: 10.33369/fairness.v4i1.15300
Rita Lian Purnama
This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing. This study uses 36 companies which run IPOs in Indonesia Stock Exchange in the period of 2009-2013 as its samples. Secondary datas were used and obtained from the Indonesian Stock Exchange by using multiple regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation and firm’s age do not significantly affected the level of underpricing. Corporate profitability (ROA) affected the underpricing negatively, financial leverage (DER) affected on the level of underpricing positively and the scale of companies underpricing affected negatively on the level of underpricing.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA PENAWARAN UMUM PERDANA DI BURSA EFEK INDONESIA TAHUN 2009 - 2013","authors":"Rita Lian Purnama","doi":"10.33369/fairness.v4i1.15300","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15300","url":null,"abstract":"This study aimed to examine the effect of underwriter’s reputation, corporate profitability (ROA), financial leverage (DER), firm’s scale and firm’s age on the level of underpricing. This study uses 36 companies which run IPOs in Indonesia Stock Exchange in the period of 2009-2013 as its samples. Secondary datas were used and obtained from the Indonesian Stock Exchange by using multiple regression analysis testing to prove the research’s hypothesis. The results shows that the underwriter's reputation and firm’s age do not significantly affected the level of underpricing. Corporate profitability (ROA) affected the underpricing negatively, financial leverage (DER) affected on the level of underpricing positively and the scale of companies underpricing affected negatively on the level of underpricing.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122234446","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}
This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.
{"title":"PENGARUH KONFLIK PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DAN PEMBIAYAAN DI KOTA BENGKULU)","authors":"Sriwidharmanely Sriwidharmanely, Darman Usman, Lidya Devega","doi":"10.33369/fairness.v3i2.15283","DOIUrl":"https://doi.org/10.33369/fairness.v3i2.15283","url":null,"abstract":"This study aims to analyze the effect of budgetary participation conflict on managerial performance using job satisfaction and organizational commitment as intervening variables. The samples in this study consisted of 126 top level managers, middle level managers and lower level managers who participated in preparing the budgets. The data use analyzed using SEM (structural Equation Model). The results showed that the budgetary participation conflict has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on job satisfaction, job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict has negative significant effect on organizational commitment, organizational commitment has not positive significant effect on managerial performance, budgetary participation conflict through job satisfaction has not negative significant effect on managerial performance, budgetary participation conflict through the organizational commitment has negative significant effect on managerial performance.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121200656","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 : 2021-04-01DOI: 10.33369/fairness.v4i1.15302
A. Abdullah, Ade Kurniawan
The purpose of this study is to see the effect of the use of Computer-Based Information System for Employees’ Job Satisfaction and Quality of Work. Independent variables used in this study is Computer Based Information Systems. For the dependent variables used in this study is Employees’ Job Satisfaction and Quality of Work. The data in this study are primary data obtained from questionnaires spread directly to the employees who work at the Bureau of Finance Management of Bengkulu Province Secretariat. Questionnaire data that can be processed were from 48 respondents that considered to represent the population of employees who work at the Bureau of Finance Management. The test of data in this study used multiple linear regression analysis with SPSS 16. The results in this study indicate two different conclusions, the first stating that the use of computer-based information system did not affect the Quality of Work of employees, while the latter results suggest that the use of computer-based information systems had a positive and significant effect on Job Satisfaction of employees in the Bureau of Finance Management of Bengkulu Province Secretariat.
{"title":"ANALISIS PENGARUH PENGGUNAAN SISTEM INFORMASI BERBASIS KOMPUTER TERHADAP KUALITAS KERJA DAN KEPUASAN KERJA PEGAWAI ( STUDI PADA BIRO PENGELOLAAN KEUANGAN SEKDA PROVINSI BENGKULU)","authors":"A. Abdullah, Ade Kurniawan","doi":"10.33369/fairness.v4i1.15302","DOIUrl":"https://doi.org/10.33369/fairness.v4i1.15302","url":null,"abstract":"The purpose of this study is to see the effect of the use of Computer-Based Information System for Employees’ Job Satisfaction and Quality of Work. Independent variables used in this study is Computer Based Information Systems. For the dependent variables used in this study is Employees’ Job Satisfaction and Quality of Work. The data in this study are primary data obtained from questionnaires spread directly to the employees who work at the Bureau of Finance Management of Bengkulu Province Secretariat. Questionnaire data that can be processed were from 48 respondents that considered to represent the population of employees who work at the Bureau of Finance Management. The test of data in this study used multiple linear regression analysis with SPSS 16. The results in this study indicate two different conclusions, the first stating that the use of computer-based information system did not affect the Quality of Work of employees, while the latter results suggest that the use of computer-based information systems had a positive and significant effect on Job Satisfaction of employees in the Bureau of Finance Management of Bengkulu Province Secretariat.","PeriodicalId":402161,"journal":{"name":"JURNAL FAIRNESS","volume":"172 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121303895","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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