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Yusrarlaini -
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Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA, INFORMASI KERJA YANG RELEVAN, DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Bintan) Dian Erma Dewi; Yusrarlaini -; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the effect of budget participation on managerial performance with job satisfaction, job relevant information, and motivation to work as a moderating variable in SKPDs Bintan regency. The population in this study is the work units (SKPD) in Bintan regency government environment. The number of sectors in the district as much as 38 SKPDs Bintan consisting of 14 Department, 8 Agency, Office 1, 2 Secretariat, 1 General Hospital, 1 Inspectorate, 10 districts, and 1 Civil Service Police Unit. In this study were taken 26 SKPDs, the entire Department, Agency, Office, Hospital, Inspectorate, and the Civil Service Police Unit as a sample of 104 people. The research data collection using the method using a questionnaire survey. Analysis of the data in this study using the tools of SPSS software version 17. The results showed that the budgetary participation influence on managerial performance with job satisfaction, job relevant information, and motivation to work as a moderating variable.Keywords: Budgetary Participation, Job Satisfaction, Relevant Information, Motivation, and Managerial Performance.
Faktor-faktor yang mempengaruhi audit report lag pada perusahaan yang terdaftar di bursa efek Indonesia Yusrawati Juwita Harahap; Yusrarlaini -; Pipin Kurnia
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to obtain empirical evidence about the factors that affect the audit report lag. Factors tested audit report lag is a measure of the company, the firm size, auditor turnover and profitability. The population in this study were 45 blue-chip companies listed in Indonesia Stock Exchange Year 2011-2012. Data were obtained from the blue-chip company's financial statementsin 2011-2012. Based onpurposive sampling method, samples were obtained by 33 companies and 2 years of data are used so that the sample companies to 66 companies. This hypothesis was tested using multiple regression analysis.The results ofthis study indicatethat company size, turnover and profitability auditors significant effect on audit report lag. While the size of the firm no effect on audit report lag.Keywords: Audit report lag, the size of the company, the size of the firm, the change of auditors and auditor turnover.
Co-Authors Devi Savitri Dian Erma Dewi Pipin Kurnia Yusrawati Juwita Harahap