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All Journal Riset Akuntansi dan Keuangan Indonesia International Journal of Entrepreneurship, Business, and Creative Economy PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Rapina Rapina
Maranatha Christian University
Humanities Economics, Econometrics & Finance Education Social Sciences

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Budget Gaming, Superior Trust and Budget Emphasis: The Moderating Effect of Personality (Evidence from Retail Company in Indonesia) Yenni Carolina; Rapina Rapina; Naftaly Patria Amazia; Vincent Tanuwinata
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.19332

Abstract

This research was conducted to obtain empirical evidence on the practice of budgetary gaming. Many researchers say that budgetary gaming is an unethical practice and often occurs in practice. This unethical practice is allegedly influenced by budget emphasis and trust. In this study, the personality factor used, namely greed, will be tested as a moderating factor in the relationship between trust and budget emphasis on budget gaming. This research was conducted on retail companies registered in APRINDO (Indonesian Retail Entrepreneurs Association) with middle management respondents. The amount of data that has been collected and can be processed is 96 data. For data processing, SEM is used with the help of SmartPLS software. The results show that budget emphasis has a positive effect on budgetary gaming. Trust has a negative effect on budgetary gaming, and greed is proven to moderate budget emphasis and trust on budgetary gaming. The implications of this research can be a reference for the business world related to the design and use of a budget that can overcome gaming behaviour on a budget.Keywords: budgetary gaming, trust, budget emphasis, personality, greed
The Effect of Emotional Intelligence on Audit Quality Andre Kalpin Saragih; Rapina Rapina
International Journal of Entrepreneurship, Business and Creative Economy Vol. 2 No. 2 (2022): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.42 KB) | DOI: 10.31098/ijebce.v2i2.989

Abstract

Background - The implementation of Community Activity Restrictions or PPKM is one of the efforts to prevent the spread of the Coronavirus. This makes independent auditors have to be able to complete their duties even though they are working from home. Objectives - This study has the objective to examine and test whether or not there is an influence of the independent variable (emotional intelligence) on the dependent or dependent variable (audit quality). Design/Methodology - This study uses primary data by distributing questionnaires using the snowball sampling method. The populations of this study are auditors who work in public accounting firms in Jakarta and Bandung, while the sample in this study is 44 auditors in public accounting firms in Jakarta and Bandung. Hypothesis testing using simple linear analysis with SPSS Version 26. Findings - This study found that emotional intelligence has an effect on audit quality; namely, when emotional intelligence increases, audit quality also increases. The emotional intelligence of the auditor is able to influence the quality of the audit seen by the auditors who work in public accounting firms. Research Limitations - Furthermore, one of the problems in this study is the limited time in distributing questionnaires; the researchers only took samples in the cities of Jakarta and Bandung. Originality/Value - This research was conducted to convey information as well as input for the development of knowledge in the field of auditing in Indonesia, especially in improving audit quality, and to provide empirical evidence on the effect of emotional intelligence on audit quality.
Kepemimpinan dan Budaya Organisasi di Indonesia Johannes Buntoro Darmasetiawan; Rapina Rapina; Mardiana Mardiana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 2 (2023): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v15i2.275

Abstract

Tujuan penelitian ini menjadikan penelitian ini sebagai studi pendahuluan untuk memahami apakah Manajemen Puncak dapat membentuk budaya organisasi melalui tiga faktor pendukung yaitu proses seleksi, kinerja sebagai role model, dan sosialisasi ­. Studi yang lebih dalam akan disarankan untuk mengikuti studi ini. Penelitian ini menggunakan metode deskriptif, yang akan menggambarkan “warna” (nilai, gaya manajemen, dan perilaku) Manajemen Puncak, upaya Manajemen Puncak ­untuk ­menyebarkan ­“warna” mereka melalui tiga ­faktor ­yang berkontribusi, dan seberapa mirip “warna” (gaya manajemen, nilai, dan perilaku) dan kekuatan budaya perusahaan ­yang ­telah ­dikembangkan. Kuesioner dibagikan kepada 30 organisasi, 30 Top ­Management ­, dan 36 Middle Management. Hasil penelitian menunjukkan bahwa budaya organisasi dapat dibentuk oleh Top Management sebagai role model dimana Top Management juga sering mengadakan pertemuan ­dengan ­bawahannya ­yang menandakan adanya komunikasi yang intensif ­antara ­Top ­Management dengan anggota organisasi lainnya. Penelitian ini berkontribusi ­untuk memperkaya ­literatur manajemen, terutama dalam hal faktor-faktor apa saja yang mempengaruhi budaya organisasi dalam kaitannya dengan ­Manajemen ­Puncak ­.
Co-Authors Andre Kalpin Saragih Johannes Buntoro Darmasetiawan Mardiana Mardiana Naftaly Patria Amazia Vincent Tanuwinata Yenni Carolina