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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL RISET AKUNTANSI GOING CONCERN
Bumulo, Regina Amalia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo Bumulo, Regina Amalia; Kalangi, Lintje; Warongan, Jessy
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 9, No 1 (2018): Goodwill Vol. 9 No. 1 Januari-Juni 2018
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v9i1.18698

Abstract

Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant InformationAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information
ANALISIS PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI) Bumulo, Regina Amalia; Mogi, Grace B.; Sabijono, Harijanto
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 1 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.1.25235.2014

Abstract

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).
Co-Authors Harijanto Sabijono Lintje Kalangi Mogi, Grace B. Warongan, Jessy