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All Journal Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research
BAMBANG SUPOMO
Universitas Diponegoro
Economics, Econometrics & Finance

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Pengaruh Faktor Kesesuaian Tugas-Teknologi dan Pemanfaatan TI terhadap Kinerja Akuntan Publik TEDDY JURNALI; BAMBANG SUPOMO
The Indonesian Journal of Accounting Research Vol 5, No 2 (2002): JRAI May 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.79

Abstract

This study has a primary objective to empirically test the linkage between information technology and individual performance with the Technology-to-Performance Chain (TPC) as the research model. The model has detailed picture of combination of theories focusing on utilization and task system fit, developed by Goodhue and Thompson (1995). TPC assert that for an information technology to have a positive impact on individual performance, the technology (1)  must be utililized and (2) must be a good fit with the tasks it supports. Research data gathered from 171 auditors of the ‘big five’ CPA firms of Indonesia. This study examines the level of task-technology fit,  utilization and individual performance that perceived by the respondents based on the data analytical of the structural equation modelling.The results show that a fit between technology and the tasks it supports is associated with higher individual performance. It also indicate that a task system fit is associated with the utilization. The other finding, eventhough, was not empirically supported, is that an utilization has positive impact to the individual performance.
STUDI EMPIRIS PENGARUH KEPUASAN KERJA TERHADAP KINERJA INDIVIDUAL DWI MARYANI; BAMBANG SUPOMO
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1932.015 KB) | DOI: 10.34208/jba.v3i1.512

Abstract

Penelitian ini memberikan perhatian pada aspek implikasi dari kepuasan kerja, terutama dalam hal ini adalah aspek kinerja. Meskipun banyak pendapat yang menyatakan bahwa ada hubungan positif antara kepuasan kerja dengan kinerja individual, misal Parker dan Kleemeir (1951) Vroom (1960) dan Strauss (1968). Penelitian yang menguji hubungan antara kepuasan kerja dengan kinerja hasilnya masih tidak jelas. Misal, berdasarkan meta analisis yang dilakukan dalam penelitian Iffaldano dan Muchinsky (1986) ditemukan korelasi yang tidak signifikan antara kedua variabel tersebut. Penelitan Ostroff (1992) memberikan bukti empiris bahwa kepuasan kerja tidak mempunyai hubungan signifikan dengan peningkatan kinerja individual, melainankan mempunyai hubungan signifikan dengan peningkatan kinerja secara oganisasional.
PENGARUH PARTISIPASI ANGGARAN DAN KETERLIBATAN KERJA TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING FIRDAUS ABDUL RAHMAN; BAMBANG SUPOMO
Jurnal Bisnis dan Akuntansi Vol 5 No 2 (2003): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1578.242 KB) | DOI: 10.34208/jba.v5i2.559

Abstract

The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly commited managers, budgetary participation is associated with decreased prospensity to create budgetary slack. For managers who have low levels of commitment to organization’s goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly commited managers, job involvement is associated with decrease propensity to create budgetary slack. For managers who have low levels of comittment organization’s goals and values, job involvement is associated with increased propensity to create budgetary slack.
Co-Authors DWI MARYANI FIRDAUS ABDUL RAHMAN TEDDY JURNALI