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All Journal Akuntansi Krida Wacana International Business and Accounting Research Journal Provitae: Jurnal Psikologi Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Kurniati W. Andani
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Bangun, Nurainun; Andani, Kurniati W.; Sugianto, Wenny
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Bangun, Nurainun; Tjakrawala, F.X. Kurniawan; Andani, Kurniati W.; Santioso, Linda
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.81 KB) | DOI: 10.15294/ibarj.v1i2.7

Abstract

The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.
PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

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Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
The Effect of Governance on Firm Value with Financial Performance as a Mediation Variable in Go Public Companies in Indonesia Kurniati W. Andani; Yusbardini Yusbardini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6994

Abstract

The purpose of this study is to analyze corporate governance on firm value with financial performance as a mediating variable in manufacturing companies on the Indonesia Stock Exchange (IDX) with corporate governance indicators consisting of CEO Duality and CEO Tenure. The benefit of this research is that good governance will increase financial performance and firm value. The sample used in this study consisted of the annual financial statements of all companies listed on the Indonesia Stock Exchange. The sample of this study was 44 companies selected through purposive sampling method. The company data for this sample selection was taken from financial reports and annual reports from the official website of the Indonesia Stock Exchange, namely idx.co.id and the company's official website. Data processing is done using Eviews. The results of this study can show the effect of CEO Duality and CEO Tenure on firm value and financial performance as mediating variables. The results show that CEO Duality, CEO Tenure has an effect on, financial performance and, CEO Duality, CEO Tenure has an effect on firm value, financial performance is able to mediate, CEO Duality and firm Value and financial performance is not able to mediate CEO Tenure and Firm Value.
Hubungan antara Gaya Humor dengan Persepsi Mahasiswa terhadap Efektivitas Mengajar Dosen dalam Pembelajaran Jarak Jauh Desmiyati Desmiyati; Erik Wijaya; Kurniati W. Andani
Provitae: Jurnal Psikologi Pendidikan Vol. 15 No. 2 (2022): Provitae: Jurnal Psikologi Pendidikan
Publisher : Fakultas Psikologi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/provitae.v15i2.20880

Abstract

During COVID-19 pandemic, learning activities were carried out online at home using online media. According to the college student's point of view, distance learning is considered less effective and boring so that using humor in the teaching and learning process is considered to increase the teaching effectiveness of lecturers in the classroom. Therefore, this study aims to determine the relationship between humor style and collage student’s perceptions of the teaching effectiveness of lecturers in distance learning. This research is quantitative research using non-probability sampling techniques, namely convenience sampling and snowball sampling. Participants in this study were 396 college students with age range of 18-25 years old. The measuring instrument used in this research were Humor Styles Questionnaire (HSQ) from Martin et al. (2003) which has been adapted into Indonesian by Laia (2014) and Teaching Effectiveness Scale (TES) from Calaguas (2013). The results of this study indicated that there was a positive and significant relationship between humor style on the self-enhancing humor dimension and teaching effectiveness in terms of the college student’s perceptions with a value of r = .287, p = .000 < .05. Other results show that the self-enhancing humor dimension has a positive and significant relationship with variables of teaching effectiveness on the dimensions of personality, subject matter expertise, relational competence with students, professional competence, teaching style, and classroom management style. This means, the higher the lecturer's self-enhancing humor, the higher teaching effectiveness of lecturer.
Co-Authors Desmiyati Desmiyati Dra. Nurainun M.M.,Ak Bangun Erik Wijaya F.X. Kurniawan Tjakrawala, F.X. Kurniawan Linda Santioso Nurainun Bangun Wenny Sugianto Yusbardini Yusbardini