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PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI Wiratno, Adi; Ningsih, Wahyu; Putri, Negina Kencono
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.092 KB) | DOI: 10.24912/ja.v20i1.81

Abstract

Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentralisasi. Penelitian ini menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial dan pengaruh komitmen organisasi, motivasi dan struktur desentralisasi di moderasi hubungan partisipasi anggaran terhadap kinerja manajerial di Pemkab. sampel Purbalingga.The digunakan adalah 269 manajer Pemerintah Pemerintah Kabupaten Purbalingga untuk semua unit kerja regional. Teknik sampling yang digunakan adalah proporsional stratified random sampling. menguji hipotesis pertama menggunakan regresi linier sederhana, dan analisis regresi lain menggunakan dimoderasi. Berdasarkan analisis di atas semua hipotesis dapat disimpulkan bahwa efek positif dari partisipasi anggaran terhadap kinerja manajerial. Komitmen organisasi dan struktur desentralisasi memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Sedangkan variabel motivasi tidak dapat memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial pada SKPD di Pemkab. Purbalingga.One way that is believed to influence the government's success in improving performance is to carry out the plan as best as possible, ie in budgeting process. Because of the nature of the budget that might have an dysfunctional budget impact then the right way to prevent is through the participation of all the budget line manager at Pemkab. Purbalingga. Factors that may increase the effect of budget participation on managerial performance improvements such as increasing organizational commitment, motivation within the manager and conditions of the delegation of authority is increasingly decentralized. This study analyze the effect of budget participation on managerial performance and the influence of organizational commitment, motivation and a decentralized structure in moderating the relationship of budget participation on managerial performance in Pemkab. Purbalingga.The samples used are 269 government manager of Pemerintah Kabupaten Purbalingga for all the regional work units. The sampling technique used is disproportionate stratified random sampling. The first hypothesis testing using simple linear regression, and for another using moderated regression analysis. Based on the analysis above all hypotheses can be concluded that the positive effect of budget participation on managerial performance. The commitment of the organization and structure of decentralized moderate the relationship between budget participation on managerial performance. While the motivation variable can not moderate the relationship of budget participation on managerial performance at SKPD in Pemkab. Purbalingga
PENGARUH KARAKTERISTIK GCG TERHADAP PENGUNGKAPAN CSR PERUSAHAAN YANG TERDAFTAR PADA LQ45 BEI PERIODE 2017-2018 MENGGUNAKAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING Wirawan, Nugroho Budi; Putri, Negina Kencono
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR.Keywords: GCG, asymmetry, CSR
Pengaruh Motivasi Investasi, Pengetahuan Dasar Investasi, Modal Minimal, dan Kemajuan Teknologi terhadap Minat Investasi Mahasiswa Sari, Vina Maya; Putri, Negina Kencono; Arofah, Triani; Suparlinah, Irianing
Jurnal Doktor Manajemen (JDM) Vol 4, No 1 (2021): APRIL 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v4i1.12117

Abstract

Penelitian ini bertujuan untuk (1) menguji pengaruh motivasi investasi terhadap minat investasi mahasiswa. (2) menguji pengaruh pengetahuan dasar investasi  terhadap minat investasi mahasiswa. (3) menguji pengaruh modal minimal terhadap minat investasi mahasiswa. (4) menguji pengaruh kemajuan teknologi terhadap minat investasi mahasiswa. Jumlah responden dalam penelitian ini sebanyak 100 responden. Data diambil dengan menggunakan kuesioner yang disebarkan pada mahasiswa Fakultas Ekonomi&Bisnis dan Fakultas Matematika&Ilmu Pengetahuan Universitas Jenderal Soedirman secara online. Penelitian ini menggunakan metode kuantitaif dengan teknik analisis Structural Equation Model (SEM) yang diolah dengan menggunakan program AMOS 26. Hasil penelitian menunjukkan bahwa motivasi investasi berpengaruh positif terhadap minat investasi mahasiswa, pengetahuan dasar investasi tidak berpengaruh terhadap minat investasi mahasiswa, modal minimal berpengaruh positif terhadap minat investasi mahasiswa, kemajuan teknologi berpengaruh positif terhadap minat investasi mahasiswa.
The Effect of GCG on Company’s Value Mediated by CSR and Profitability on Banking Companies Alfarisi, Ardhi Aristo; Irianto, Bambang Setyobudi; Putri, Negina Kencono
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5627

Abstract

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variable was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.
Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Untuk Menggunakan Jasa Perbankan Syariah Di Kota Tasikmalaya D. Desiana; Dewi Susilowati; Negina Kencono Putri
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.808 KB) | DOI: 10.15408/akt.v11i1.8135

Abstract

This study aims to analyze the factors that influence the customers’ decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers' decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer’s decision to use islamic banking, the variable of education has significantly positive effect on the customer's decision to use islamic banking,the variable of income doesn’t have significantly positive effect on the customer’s decision to use islamic banking and the variable of products and services have significantly positive effect on the customers’ decision to use islamic banking in Tasikmalaya.
Hubungan Tata Kelola Baik dan Manajemen Laba: Pendekatan Quality Accrual Wenny Febriyanti; Negina Kencono Putri; Eko Suyono
Akuntabilitas Vol 9, No 2: Oktober 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.792 KB) | DOI: 10.15408/akt.v9i2.4001

Abstract

The purpose of this study is to determine the effect of good corporate governance (GCG) which includes the audit committee, independent commissioners, and executive compensation to earnings management. Sample of this research are 34 financial statements of several manufacturing companies in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange in 2008 to 2014. Researcher use multiple regression to analyze the data research. The results of this study states that the audit committee, independent commissioners and executive compensation doesn’t have an effect to earnings management in automotive and pharmaceutical companies in Indonesia. Finally, the research is expected to provide insights into the good corporate governance and earnings management in the automotive and pharmaceutical companies which go public in Indonesia Stock Exchange.  
Tax Compliance During the Covid-19 Pandemic: A Literature Review Wiandini Sranti Palupi; Negina Kencono Putri
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 2 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i2.921

Abstract

The Covid-19 pandemic has influenced various sectors in Indonesia. The government provides economic stimulus policies, one of which is tax incentives. Several studies have been carried out but show the fact that the relationship between tax incentives and tax compliance has not yet produced an agreement. So that the researchers conducted a literature review to be more in-depth to find out how studies on the effect of tax incentives on tax compliance have been carried out. The results show that the effect of tax incentives on compliance has not yet produced conclusive findings. In general, more formal compliance proxies are used by Indonesian researchers, researchers from other countries are more likely to employ material compliance proxies. The use of primary data through questionnaires is becoming more dominant by researchers in Indonesia, while researchers from abroad use secondary data more. The research approaches used to discover greater tax compliance because of tax incentives are diverse.
The Effect of Profitability, Company Size, Solvency, and Public Accounting Firm Size to Audit Delay on Mining Companies Elfrida Nadya Nathasya; Negina Kencono Putri; Yanuar Eko Restianto
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this research is to know and analyze the effect of determinants such as previous audit opinion, debt default, audit gender, and size of public accounting firm on the acceptance of going concern audit opinion on mining company which listed on Indonesia Stock Exchange in 2017-2018. Population on this research are all mining companies that listed on Indonesia Stock Exchange period 2017-2018. Total of observed data in this research is 76 companies. Sampling is done by using purposive sampling method that chosen by certain criteria. Based on the research and data analysis technique using regression analysis with SPSS Application, it shows that previous audit opinion, audit gender, and size of public accounting firm has no significant effect ongoing concern audit opinion. While debt default has a significant effect on going concern audit opinion. The implication from the result above is the result of the analysis show that the variable which play a significant role and have significant effect according to the hypothesis is debt default. So this variable must absolutely be a consideration for auditor in the decision process of giving going concern audit opinion, because it can show the ability of the company to pay their debt at due date which can affect operational activity of a company. To decrease the chance of accepting non going concern audit opinion, the company can increase their current assets, and also decrease their current liabilities. And then for the variable which don’t play a significant role and have no significant effect if according to the hypothesis are previous audit opinion, audit gender, and size of public accounting firm. Even the effect of those variable were not significant, it also must be a consideration for the auditor in decide the audit opinion for a company, and must be a consideration for the third party in deciding which company they want to invest.
The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax Linda Nur Yunianti; Negina Kencono Putri; Yudha Aryo Sudibyo; Ascaryan Rafinda
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i1.20

Abstract

This research aimed to get empirical evidence about the influence of awareness, moral obligation, access tax, quality of service, and tax penalties on taxpayer compliance in paying motor vehicle tax in Banyumas district. The theory used is the Attribution Theory. The population in this research are all taxpayers' two-wheelers and three-wheelers motor vehicle registered in the office of UPPD Banyumas district until 2017 that as many as 501.400 vehicles. The samples used of 100 respondents was calculated based on the formula Slovin of sampling convenience. The data collected by the survey method through a questionnaire. The data analysis technique used in this research is multiple linear regression. The results showed that awareness, a moral obligation, quality of service, and tax penalties have a positive effect on taxpayer compliance in paying motor vehicle tax. Furthermore, the variable of access taxes is positive effect but statistically not significant on taxpayer compliance in paying motor vehicle tax.
The Influence of Profitability, Solvency, and Auditor’s Opinion to Audit Report Lag at Coal Mining Companies Adlina Nindra Hapsari; Negina Kencono Putri; Triani Arofah
Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i2.1685

Abstract

Submitting financial statements adapted in accordance with accounting standards audited by a registered public accountant with Financial Service Authority known as Otoritas Jasa Keuangan (OJK) is required for every public company. In delivering financial reports to the public, there would be a delay affected by a period of audit reporting (audit report lag). The goal of this research was to determine the impact of profitability, solvency, and auditor’s opinion to audit report lag on sub-sector coal mining companies listed on the Indonesian Stock Exchange. Quantitative study with purposive sampling method was used as the research method. In addition, the data were obtained from the company’s financial statements which have been published. Multiple linear regression and hypothesis testing using t and f statistics with a confidence level of 5% were applied as the analysis technique. The amount of the research objects was 18 out of 22 classified companies from the period of 2012 to 2014. From this study, it can be concluded that both profitability and auditor’s opinion have significant influence on audit report lag. In contrast, solvency has no significant influence on audit report lag.