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Pengaruh Partisipasi Anggaran, Tekanan Anggaran Locus Of Control, Asimetri Informasi, dan Komitmen Organisasi terhadap Kesenjangan Anggaran pada Perusahaan BUMN di Kota Lubuklinggau Yuli Nurhayati; Dian Wulan Sari; Endar Pradesa
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1897.958 KB) | DOI: 10.37676/ekombis.v10i1.1633

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Partisipasi Anggaran, Tekanan Anggaran, Locus Of Control, Asimetri Informasi, dan Komitmen Organisasi terhadap Kesenjangan Anggaran ada Perusahaan Bumn di Kota Lubuklinggau. Metode yang digunakan dalam penelitian ini menggunakan kuesioner dan observasi. Dengan responden sebanyak 39 orang. Teknik analisis data yang digunakan yaitu uji kualitas data, Uji Asumsi Klasik, dan Uji Hipotesis. Dari pengujian menunjukkan bahwa hipotesis pertama yaitu nilai t-hitung variabel partisipasi anggaran terhadap kesenjangan anggaran yaitu -2,533, hasil perhitungan signifikan sebesar 0,017<0,05. Hal ini menunjukkan bahwa partisipasi anggaran berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis kedua yaitu nilai t-hitung variabel tekanan anggaran terhadap kesenjangan anggaran yaitu 3,785, hasil perhitungan signifikan sebesar 0,001<0,05. Hal ini menunjukkan bahwa tekanan anggaran berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis ketiga yaitu Hasil penelitian ini dapat dilihat dari bahwa menunjukkan bahwa nilai t-hitung variabel locus of control terhadap kesenjangan anggaran yaitu 2,471, hasil perhitungan signifikan sebesar 0,020<0,05 dengan nilai koefisien 0,258. Hal ini menunjukkan bahwa locus of control berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis keempat yaitu nilai t-hitung variabel asimetri informasi terhadap kesenjangan anggaran yaitu 0,2937, hasil perhitungan signifikan sebesar 0,007<0,05. Hal ini menunjukkan bahwa asimetri informasi berpengaruh terhadap kesenjangan anggaran. Dari pengujian menunjukkan bahwa hipotesis kelima yaitu Hasil penelitian ini dapat dilihat dari bahwa bahwa nilai t-hitung variabel komitmen organisasi terhadap kesenjangan anggaran yaitu 2,138, hasil perhitungan signifikan sebesar 0,041<0,05. Hal ini menunjukkan bahwa komitmen organisasi berpengaruh terhadap kesenjangan anggaran.
Impact of Covid-19 on changes in stock prices and the volume of transactions In BUMN (lQ45) Dheo Rimbano; Weni Susanti; Yuli Nurhayati; Catur Windaryadi; Rudi Azhar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221563

Abstract

The problems in this study are the decrease in the share price and the increase in the volume of stock transactions in BUMN listed in LQ45 as well as the number of positive confirmed cases of fluctuating COVID-19 affected by the spread of COVID-19 which is increasingly widespread, causing a higher level of panic in the capital market. This research uses quantitative research methods with comparative and associative research types. This data collection is by observation and documentation with a span of 60 days. Based on the results of the paired t-test, it shows that the comparison between the share price before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the wilcoxon signed rank test, it shows that the comparison between the volume of transactions before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the Regression Weights in path analysis, it shows that the Stock Price variable has a standardized Regression Weights value of -0.438, and the transaction volume variable has a value of 0.650. So it can be concluded that there is a significant difference between the share price and volume in BUMN registered in LQ45 before and after the national announcement of COVID-19 cases in Indonesia, and there is a significant influence between the number of positive confirmed cases of COVID-19 on the share price and the volume of transactions in BUMN registered in LQ45 during the COVID-19 pandemic in Indonesia.
Impact of Covid-19 on changes in stock prices and the volume of transactions In BUMN (lQ45) Dheo Rimbano; Weni Susanti; Yuli Nurhayati; Catur Windaryadi; Rudi Azhar
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221563

Abstract

The problems in this study are the decrease in the share price and the increase in the volume of stock transactions in BUMN listed in LQ45 as well as the number of positive confirmed cases of fluctuating COVID-19 affected by the spread of COVID-19 which is increasingly widespread, causing a higher level of panic in the capital market. This research uses quantitative research methods with comparative and associative research types. This data collection is by observation and documentation with a span of 60 days. Based on the results of the paired t-test, it shows that the comparison between the share price before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the wilcoxon signed rank test, it shows that the comparison between the volume of transactions before and after the national announcement of COVID-19 cases in Indonesia has a value (sig.) of 0.000 < 0.05. Based on the results of the Regression Weights in path analysis, it shows that the Stock Price variable has a standardized Regression Weights value of -0.438, and the transaction volume variable has a value of 0.650. So it can be concluded that there is a significant difference between the share price and volume in BUMN registered in LQ45 before and after the national announcement of COVID-19 cases in Indonesia, and there is a significant influence between the number of positive confirmed cases of COVID-19 on the share price and the volume of transactions in BUMN registered in LQ45 during the COVID-19 pandemic in Indonesia.