This research is a study on "The Effects of Budgetary Participation and Management Accounting System Against The Managerial Performance Moderated By Organizational Commitment At PT. Astra Kharisma Nusantara in Jakarta ". The dependent variable in this study is the Managerial Performance, while the independent variable is the participation of Budgeting and Accounting Management System. Moderating variables using variable Organizational Commitment. The population was manager at PT. Aastra Kharisma Nusantara in Jakarta. Samples that meet the criteria are as many as 35 managers. The study was conducted by a couple of stages. The first stage is to explore the theory of literature to determine the formulation of research problems and hypotheses. The second stage is the collection of data from the unit of analysis is researched. The third stage is to test the feasibility of using the data validity and reliability. The fourth stage is the stage of the research hypothesis testing using multiple regression to test the hypothesis either partially or simultaneously. Fifth stage is testing the impact of Organizational Commitment moderation, strengthen or weaken the effect of variable Participation Budgeting and Management Accounting Systems on Managerial Performance. The results of this study prove that partially, Budgetary Participation variables no significant effect on Managerial Performance, while the Management Accounting System variables significantly influence managerial performance. Participation variables simultaneously Budgeting and Accounting System Management Managerial significant effect on performance. Moderation Organizational Commitment able to strengthen the influence of the Effect of Budgetary Participation and Management Accounting Systems on Managerial Performance.
{"title":"PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DIMODERASI OLEH KOMITMEN ORGANISASI PADA PT. KHARISMA ASTRA NUSANTARA DI JAKARTA","authors":"Mustaji Burokhman","doi":"10.52447/jam.v2i1.918","DOIUrl":"https://doi.org/10.52447/jam.v2i1.918","url":null,"abstract":"This research is a study on \"The Effects of Budgetary Participation and Management Accounting System Against The Managerial Performance Moderated By Organizational Commitment At PT. Astra Kharisma Nusantara in Jakarta \". The dependent variable in this study is the Managerial Performance, while the independent variable is the participation of Budgeting and Accounting Management System. Moderating variables using variable Organizational Commitment. The population was manager at PT. Aastra Kharisma Nusantara in Jakarta. Samples that meet the criteria are as many as 35 managers. The study was conducted by a couple of stages. The first stage is to explore the theory of literature to determine the formulation of research problems and hypotheses. The second stage is the collection of data from the unit of analysis is researched. The third stage is to test the feasibility of using the data validity and reliability. The fourth stage is the stage of the research hypothesis testing using multiple regression to test the hypothesis either partially or simultaneously. Fifth stage is testing the impact of Organizational Commitment moderation, strengthen or weaken the effect of variable Participation Budgeting and Management Accounting Systems on Managerial Performance. The results of this study prove that partially, Budgetary Participation variables no significant effect on Managerial Performance, while the Management Accounting System variables significantly influence managerial performance. Participation variables simultaneously Budgeting and Accounting System Management Managerial significant effect on performance. Moderation Organizational Commitment able to strengthen the influence of the Effect of Budgetary Participation and Management Accounting Systems on Managerial Performance.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129746283","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 was conducted to examine the effect of promotional costs and debt policy on financial performance with competitive strategy as moderating. Research was conducted on property and real estate companies listed on the Indonesian Stock Exchange. The independent variables of this research are the cost of sale by proxy log promotional costs and debt policy with proxy Debt To Equity Ratio (DER). The dependent variable of this research is financial performance calculated using Return On Equity (ROE) with a competitive strategy as moderating using proxies are cost leadership was measured by Utiliziation Asset Efficiency (AUE) and differentiation was measured using the Premium Price Capability (PPC). The samples used were 29 properties and real estate companies listed on the stock exchange during the period 2011-2015 and generate profits. This study was conducted descriptive and use multiple regression. The research proved that the fee did not significantly affect the Promotion of Financial Performance. Debt policy significantly affected financial performance. Moderation Cost Leadership Competitive Strategy and Competitive Differentiation Strategy significantly affected financial performance. Cost Leadership Competitive Strategy and Competitive Differentiation Strategy can not amplify the effect of the fee on the Promotion of Financial Performance. Competitive Cost Leadership strategy, were not able to moderate the influence of Debt Policy on Financial Performance. Differentiation Competitive Strategy was able to moderate the influence of Debt Policy on Financial Performance.
{"title":"DETERMINAN KINERJA KEUANGAN DAN DAMPAK MODERASI STRATEGI BERSAING","authors":"R. Sitorus, Wimbildon Sihotang","doi":"10.52447/jam.v2i1.912","DOIUrl":"https://doi.org/10.52447/jam.v2i1.912","url":null,"abstract":"This study was conducted to examine the effect of promotional costs and debt policy on financial performance with competitive strategy as moderating. Research was conducted on property and real estate companies listed on the Indonesian Stock Exchange. The independent variables of this research are the cost of sale by proxy log promotional costs and debt policy with proxy Debt To Equity Ratio (DER). The dependent variable of this research is financial performance calculated using Return On Equity (ROE) with a competitive strategy as moderating using proxies are cost leadership was measured by Utiliziation Asset Efficiency (AUE) and differentiation was measured using the Premium Price Capability (PPC). The samples used were 29 properties and real estate companies listed on the stock exchange during the period 2011-2015 and generate profits. This study was conducted descriptive and use multiple regression. The research proved that the fee did not significantly affect the Promotion of Financial Performance. Debt policy significantly affected financial performance. Moderation Cost Leadership Competitive Strategy and Competitive Differentiation Strategy significantly affected financial performance. Cost Leadership Competitive Strategy and Competitive Differentiation Strategy can not amplify the effect of the fee on the Promotion of Financial Performance. Competitive Cost Leadership strategy, were not able to moderate the influence of Debt Policy on Financial Performance. Differentiation Competitive Strategy was able to moderate the influence of Debt Policy on Financial Performance.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132754424","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}
The purpose of this study was to examine the effect of independence, and the situation of the accuracy audit opinion with audit fee as a moderating variable. Respondents in this study were the auditors who work in Public Accounting Firm in East Jakarta. While the sample is 41 respondents from 6 Public Accounting Firm (KAP) in East Jakarta. The sampling method is convinience sampling, the sampling of the most easily found used as a sample.Analysis tool used is multiple regression. The results showed: independence has a significant influence on the accuracy of the provision of the audit opinion, while the audit situation has no significant effect on the accuracy of the provision of the audit opinion. Independence and audit situation together had a significant influence on the accuracy of the provision of the audit opinion. Audit fee as a moderating variable has no significant effect and weaken the independence and audit situation on the accuracy of the provision of the audit opinion.
{"title":"Pengaruh Independensi Dan Situasi Audit Terhadap Ketepatan Pemberian Opini Audit Dengan Fee Audit Sebagai Variabel Moderating (Studi Kasus Pada KAP di Jakarta Timur)","authors":"A. R. Sari","doi":"10.52447/jam.v2i1.915","DOIUrl":"https://doi.org/10.52447/jam.v2i1.915","url":null,"abstract":"The purpose of this study was to examine the effect of independence, and the situation of the accuracy audit opinion with audit fee as a moderating variable. Respondents in this study were the auditors who work in Public Accounting Firm in East Jakarta. While the sample is 41 respondents from 6 Public Accounting Firm (KAP) in East Jakarta. The sampling method is convinience sampling, the sampling of the most easily found used as a sample.Analysis tool used is multiple regression. The results showed: independence has a significant influence on the accuracy of the provision of the audit opinion, while the audit situation has no significant effect on the accuracy of the provision of the audit opinion. Independence and audit situation together had a significant influence on the accuracy of the provision of the audit opinion. Audit fee as a moderating variable has no significant effect and weaken the independence and audit situation on the accuracy of the provision of the audit opinion.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128525815","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 research is a study on "The Effect of Managerial Ownership and Leverage to Profit Management Moderated By The IFRS Convergence In Mamufaktur Company Registered in Indonesia Stock Exchange". The dependent variable in this study is Earnings Management, while the independent variable is Managerial Ownership and Leverage. Moderating variables using variable IFRS Convergence. The population was about 130 pmanufaktur company listed in Indonesia Stock Exchange. companies that meet the criteria are as many as 28 companies, so that the data used was 140 Data. The study was conducted with several stages of stages of data collection that meets the criteria, feasibility testing phases of data by using the classical assumption, hypothesis testing phases of the study using multiple regression to test the hypothesis either partially or simultaneously and testing phases of the impact of IFRS convergence moderation, whether strengthen or weaken the effect of managerial ownership variable and Leverage on Earnings Management. The results of this study prove that partial, managerial ownership variable does not significantly influence the management of lava, while leverage significant effect on Earnings Management. Variables simultaneously managerial ownership and leverage significant effect on earnings management, while the convergence of IFRS did not moderate the moderation of managerial ownership on earnings management, but weakens the effect of leverage on earnings management.
{"title":"PENGARUH KEPEMILIKAN MANAJERIAL DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KONVERGENSI IRFS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013","authors":"Marini Marini","doi":"10.52447/jam.v2i1.917","DOIUrl":"https://doi.org/10.52447/jam.v2i1.917","url":null,"abstract":"This research is a study on \"The Effect of Managerial Ownership and Leverage to Profit Management Moderated By The IFRS Convergence In Mamufaktur Company Registered in Indonesia Stock Exchange\". The dependent variable in this study is Earnings Management, while the independent variable is Managerial Ownership and Leverage. Moderating variables using variable IFRS Convergence. The population was about 130 pmanufaktur company listed in Indonesia Stock Exchange. companies that meet the criteria are as many as 28 companies, so that the data used was 140 Data. The study was conducted with several stages of stages of data collection that meets the criteria, feasibility testing phases of data by using the classical assumption, hypothesis testing phases of the study using multiple regression to test the hypothesis either partially or simultaneously and testing phases of the impact of IFRS convergence moderation, whether strengthen or weaken the effect of managerial ownership variable and Leverage on Earnings Management. The results of this study prove that partial, managerial ownership variable does not significantly influence the management of lava, while leverage significant effect on Earnings Management. Variables simultaneously managerial ownership and leverage significant effect on earnings management, while the convergence of IFRS did not moderate the moderation of managerial ownership on earnings management, but weakens the effect of leverage on earnings management.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116458834","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 research is about the influence of hotel restaurant tax and entertainment tax on regional pure income with number of tourist as a moderating variable. Hotel restaurant tax and entertainment tax are independent variables in this study. Regional pure income is a dependent variable. The number of tourist is a moderating variable. The method used is purposive sampling. The data used are regional pure income, tax revenue of hotel and restaurant, entertainment tax revenue, and the number of tourist in the period of 2006 until 2015 in DKI Jakarta. The data analysis technique was multiple regression analysis and moderated regression analysis. The results of research showed that: There was no significant influence of hotel restaurant tax on regional pure income. There was no significant influence of entertainment tax on regional pure income. The simultaneous test showed no significant influence of hotel restaurant tax and entertainment tax on regional pure income. The number of tourist able to moderate the influence of hotel restaurant tax on regional pure income. The number of tourist unable to moderate the influence of entertainment tax on regional pure income.
{"title":"DETERMINAN PENDAPATAN ASLI DAERAH DKI JAKARTA DAN EFEK MODERASI JUMLAH WISATAWAN","authors":"Sihar Tambun, Iga Putri Hawani","doi":"10.52447/jam.v2i1.913","DOIUrl":"https://doi.org/10.52447/jam.v2i1.913","url":null,"abstract":"This research is about the influence of hotel restaurant tax and entertainment tax on regional pure income with number of tourist as a moderating variable. Hotel restaurant tax and entertainment tax are independent variables in this study. Regional pure income is a dependent variable. The number of tourist is a moderating variable. The method used is purposive sampling. The data used are regional pure income, tax revenue of hotel and restaurant, entertainment tax revenue, and the number of tourist in the period of 2006 until 2015 in DKI Jakarta. The data analysis technique was multiple regression analysis and moderated regression analysis. The results of research showed that: There was no significant influence of hotel restaurant tax on regional pure income. There was no significant influence of entertainment tax on regional pure income. The simultaneous test showed no significant influence of hotel restaurant tax and entertainment tax on regional pure income. The number of tourist able to moderate the influence of hotel restaurant tax on regional pure income. The number of tourist unable to moderate the influence of entertainment tax on regional pure income.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131438327","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 research is a study about "The Effects of Profitability Ratios And Solvency Ratios of the Stock Returns Moderated By Risk Disclosure In Companies listed in LQ45 during 2010-2013". The dependent variable in this study is Stock Returns, while the independent variable is Profitability Ratios And Solvency Ratios. Moderating variables using variable application of Risk Disclosure. Population of this study are companies registered in LQ45 during 2010-2013. There are 146 companies as a samples that fullfill the criteria. The method of data analysis which is used in this research is multiple regression analysis. Before to the regression analysis is conducted, the descriptive statistical analysis and test of the classical assumptions have meetly done . The results of this study partially approve that the variable Profitability Ratios significant effect on stock returns, while Solvency Ratios significantly influence the stock return. Simultaneously, the Variables of Profitability Ratios And Solvency Ratios have a significant effect on Stock Return. Moderation Application of risk disclosre did not effect the Profitability Ratios of stock return. Moderation Application of risk disclosre is strengthen the influence effect of the Solvancy Ratios of stock return but no significant.
{"title":"PENGARUH TINGKAT RASIO PROFITABILITAS DAN TINGKAT RASIO SOLVABILITAS TERHADAP RETURN SAHAM DENGAN PENGUNGKAPAN RESIKO SEBAGAI VARIABEL MODERATOR (STUDI KASUS PADA PERUSAHAAN BERKATEGORI LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2013)","authors":"Linda Lestari Krisnawati","doi":"10.52447/jam.v2i1.916","DOIUrl":"https://doi.org/10.52447/jam.v2i1.916","url":null,"abstract":"This research is a study about \"The Effects of Profitability Ratios And Solvency Ratios of the Stock Returns Moderated By Risk Disclosure In Companies listed in LQ45 during 2010-2013\". The dependent variable in this study is Stock Returns, while the independent variable is Profitability Ratios And Solvency Ratios. Moderating variables using variable application of Risk Disclosure. Population of this study are companies registered in LQ45 during 2010-2013. There are 146 companies as a samples that fullfill the criteria. The method of data analysis which is used in this research is multiple regression analysis. Before to the regression analysis is conducted, the descriptive statistical analysis and test of the classical assumptions have meetly done . The results of this study partially approve that the variable Profitability Ratios significant effect on stock returns, while Solvency Ratios significantly influence the stock return. Simultaneously, the Variables of Profitability Ratios And Solvency Ratios have a significant effect on Stock Return. Moderation Application of risk disclosre did not effect the Profitability Ratios of stock return. Moderation Application of risk disclosre is strengthen the influence effect of the Solvancy Ratios of stock return but no significant.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124812071","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}
Earnings information is one of many information that is needed, both by company’s internal and external parties. Therefore, the correct and reliable earnings information is something that should be done carefully by management. This study aims to analyze the influence of book tax differences and disclosure of corporate governance on the quality of earnings information published by the company. And since accounting conservatism indicates that investors do not appreciate the combination of changes in investment, accounting conservatism is used as a moderating variable. The samples used are companies listed on the Indonesia Stock Exchange and have a governance index from IICD (Indonesia Institute of Corporate Governance), so we collect samples of 30 firm-years. The results of this study conclude that book-tax differences and corporate governance disclosure have a positive and significant influence on earnings quality, while accounting conservatism weakens that relationship.
{"title":"KONSERVATISME AKUNTANSI DIANTARA BOOK TAX DIFFERENCES, PENGUNGKAPAN CORPORATE GOVERNANCE DAN KUALITAS LABA","authors":"Tan Kwang En","doi":"10.52447/jam.v2i1.911","DOIUrl":"https://doi.org/10.52447/jam.v2i1.911","url":null,"abstract":"Earnings information is one of many information that is needed, both by company’s internal and external parties. Therefore, the correct and reliable earnings information is something that should be done carefully by management. This study aims to analyze the influence of book tax differences and disclosure of corporate governance on the quality of earnings information published by the company. And since accounting conservatism indicates that investors do not appreciate the combination of changes in investment, accounting conservatism is used as a moderating variable. The samples used are companies listed on the Indonesia Stock Exchange and have a governance index from IICD (Indonesia Institute of Corporate Governance), so we collect samples of 30 firm-years. The results of this study conclude that book-tax differences and corporate governance disclosure have a positive and significant influence on earnings quality, while accounting conservatism weakens that relationship.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130668483","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}
Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, dan due professional care terhadap prestasi kerja auditor dengan kualitas audit sebagai variabel intervening. Responden dalam penelitian ini adalah para Auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jakarta Utara. Jumlah auditor yang menjadi sampel dalam penelitian ini adalah 35 responden dari 3 Kantor Akuntan Publik (KAP) di Jakarta Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah convenience sampling, yaitu pengambilan sampel yang paling mudah ditemui dijadikan sebagai sampel. Sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Hasil penelitian ini menunjukkan: independensi memiliki pengaruh signifikan terhadap prestasi kerja auditor, sedangkan due professional care memiliki pengaruh yang tidak signifikan terhadap prestasi kerja auditor. Independensi dandue professional care secara bersama-sama memiliki pengaruh signifikan terhadap prestasi kerja auditor. independensi memiliki pengaruh signifikan terhadap kualitas audit, sedangkan due professional care memiliki pengaruh yang tidak signifikan terhadap kualitas audit. Independensi dan due professional care secara bersama-sama memiliki pengaruh signifikan terhadap kualitas audit.Kualitas audit sebagai variabel intervening mampu memperkuat independensi dandue professional care terhadap prestasi kerja auditor.
{"title":"PENGARUH INDEPENDENSI DAN DUE PROFESSSIONAL CARE TERHADAP PRESTASI KERJA AUDIOR DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING PADA KAP DI JAKARTA UTARA","authors":"Liesye Novita","doi":"10.52447/jam.v1i2.746","DOIUrl":"https://doi.org/10.52447/jam.v1i2.746","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, dan due professional care terhadap prestasi kerja auditor dengan kualitas audit sebagai variabel intervening. Responden dalam penelitian ini adalah para Auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jakarta Utara. Jumlah auditor yang menjadi sampel dalam penelitian ini adalah 35 responden dari 3 Kantor Akuntan Publik (KAP) di Jakarta Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah convenience sampling, yaitu pengambilan sampel yang paling mudah ditemui dijadikan sebagai sampel. Sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Hasil penelitian ini menunjukkan: independensi memiliki pengaruh signifikan terhadap prestasi kerja auditor, sedangkan due professional care memiliki pengaruh yang tidak signifikan terhadap prestasi kerja auditor. Independensi dandue professional care secara bersama-sama memiliki pengaruh signifikan terhadap prestasi kerja auditor. independensi memiliki pengaruh signifikan terhadap kualitas audit, sedangkan due professional care memiliki pengaruh yang tidak signifikan terhadap kualitas audit. Independensi dan due professional care secara bersama-sama memiliki pengaruh signifikan terhadap kualitas audit.Kualitas audit sebagai variabel intervening mampu memperkuat independensi dandue professional care terhadap prestasi kerja auditor.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114268460","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}
Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan anggaran waktu dan tingkat efektivitas sistem informasi akuntansi terhadap kinerja manajerial dengan keahlian pemakai komputer Akutansi sebagai variabel moderating. Responden dalam penelitian ini adalah Manajer, Asisten Manajer, Supervisor, dan IT yang bekerja pada bank Mandiri, bank BNI, bank BRI, dan bank BTN yang berada di Jakarta Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling, yaitu pengambilan dengan tehnik penentuan sampel dengan pertimbangan tertentu. Sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tekanan anggaran waktu memilki pengaruh yang tidak signifikan terhadap kinerja manajerial, sedangkan tingkat efektivitas sistem informasi akutansi memilki pengaruh signifikan terhadap kinerja manajerial. Tekanan anggaran waktu dan tingkat efektivitas sistem informasi akuntansi secara bersama-sama memilki pengaruh signifikan terhadap kinerja manajerial. Keahlian pemakai komputer akuntansi sebagai moderating memiliki pengaruh tidak signifikan dan memperlemah tekanan anggaran waktu dan tingkat efektivitas sistem informasi akuntansi terhadap kinerja manajerial.
{"title":"PENGARUH TEKANAN ANGGARAN WAKTU DAN TINGKAT EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL DENGAN KEAHLIAN PEMAKAI KOMPUTER AKUNTANSI SEBAGAI PEMODERASI","authors":"Mara Irinning Tyas, R. Sitorus","doi":"10.52447/jam.v1i2.748","DOIUrl":"https://doi.org/10.52447/jam.v1i2.748","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menguji pengaruh tekanan anggaran waktu dan tingkat efektivitas sistem informasi akuntansi terhadap kinerja manajerial dengan keahlian pemakai komputer Akutansi sebagai variabel moderating. Responden dalam penelitian ini adalah Manajer, Asisten Manajer, Supervisor, dan IT yang bekerja pada bank Mandiri, bank BNI, bank BRI, dan bank BTN yang berada di Jakarta Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling, yaitu pengambilan dengan tehnik penentuan sampel dengan pertimbangan tertentu. Sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tekanan anggaran waktu memilki pengaruh yang tidak signifikan terhadap kinerja manajerial, sedangkan tingkat efektivitas sistem informasi akutansi memilki pengaruh signifikan terhadap kinerja manajerial. Tekanan anggaran waktu dan tingkat efektivitas sistem informasi akuntansi secara bersama-sama memilki pengaruh signifikan terhadap kinerja manajerial. Keahlian pemakai komputer akuntansi sebagai moderating memiliki pengaruh tidak signifikan dan memperlemah tekanan anggaran waktu dan tingkat efektivitas sistem informasi akuntansi terhadap kinerja manajerial.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"20 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128174987","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}
Penelitian ini adalah penelitian tentang “Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderating”. Variabel dependen dalam penelitian ini adalah Nilai Perusahaan dan Variabel moderating adalah Good Corporate Governance. Variabel Independen dalam penelitan adalah Struktur Modal dan Pertumbuhan Perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2010 sampai 2013. Penelitian dilakukan dengan berberapa tahapan. Tahapan pertama adalah menggali teori dari pustaka dan pengumpulan data dari objek yang diriset. Tahapan kedua, mengumpulkan dan input data. Tahapan ketiga, uji kelayakan data dengan menggunakan uji asumsi klasik. Tahapan keempat, tahapan pengujian hipotesis penelitian dengan menggunakan regresi berganda baik untuk pengujian hipotesis secara parsial maupun secara simultan. Tahapan kelima, menguji hipotesis penelitian, membuktikan moderasi dari variabel moderating, mampu atau tidak, memperkuat pengaruh independen terhadap variabel dependen. Hasil penelitian ini, membuktikan bahwa secara parsial, variable Struktur Modal berpengaruh signifikan terhadap Nilai Perusahaan. Demikian juga secara simultan, Struktur Modal dan Pertumbuhan Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan. Moderasi dari Good Corporate Governance, tidak mampu memperkuat, pengaruh dari Struktur Modal dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan.
{"title":"PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING","authors":"Nonih Sukriyawati","doi":"10.52447/jam.v1i2.749","DOIUrl":"https://doi.org/10.52447/jam.v1i2.749","url":null,"abstract":"Penelitian ini adalah penelitian tentang “Pengaruh Struktur Modal dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderating”. Variabel dependen dalam penelitian ini adalah Nilai Perusahaan dan Variabel moderating adalah Good Corporate Governance. Variabel Independen dalam penelitan adalah Struktur Modal dan Pertumbuhan Perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2010 sampai 2013. Penelitian dilakukan dengan berberapa tahapan. Tahapan pertama adalah menggali teori dari pustaka dan pengumpulan data dari objek yang diriset. Tahapan kedua, mengumpulkan dan input data. Tahapan ketiga, uji kelayakan data dengan menggunakan uji asumsi klasik. Tahapan keempat, tahapan pengujian hipotesis penelitian dengan menggunakan regresi berganda baik untuk pengujian hipotesis secara parsial maupun secara simultan. Tahapan kelima, menguji hipotesis penelitian, membuktikan moderasi dari variabel moderating, mampu atau tidak, memperkuat pengaruh independen terhadap variabel dependen. Hasil penelitian ini, membuktikan bahwa secara parsial, variable Struktur Modal berpengaruh signifikan terhadap Nilai Perusahaan. Demikian juga secara simultan, Struktur Modal dan Pertumbuhan Perusahaan berpengaruh signifikan terhadap Nilai Perusahaan. Moderasi dari Good Corporate Governance, tidak mampu memperkuat, pengaruh dari Struktur Modal dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan.","PeriodicalId":447299,"journal":{"name":"Jurnal Akuntansi Manajerial (Managerial Accounting Journal)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116093282","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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