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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) JRB-Jurnal Riset Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Madaniya Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement JAMER Dedication : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Dinamika
Fitriyani, Fara
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Jurnal Riset Akuntansi Terpadu

 1 
MOTIVASI EKSTRINSIK PADA PENCIPTAAN BUDGETARY SLACK Fara Fitriyani
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.626 KB) | DOI: 10.35448/jrat.v10i2.4235

Abstract

Abstract This research aims to evaluate whether obedience pressure affect budgetary slack creation. The study population was the whole hospital managers in the city of Cilegon. The sampling method using purposive sampling with the number of samples that meet the criteria as much as 79 respondents. The questionnaire was tested with test reliability and validity, then performed the classic assumption test including normality and heteroskedastisitas. Then the hypothesis test conducted by regression analysis. The results showed that all variables are reliable and valid and meet the classic assumption test. Results of the analysis showed that obedience pressure significant and positive effect on budgetary slack. Keywords: Pressure obedience, budgetary slack Abstrak Penelitian ini bertujuan untuk mengevaluasi apakah tekanan ketaatan berpengaruh terhadap penciptaan slack anggaran. Populasi penelitian adalah seluruh pengelola rumah sakit di kota Cilegon. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 79 responden. Kuesioner diuji dengan uji reliabilitas dan validitas, kemudian dilakukan uji asumsi klasik termasuk normalitas dan heteroskedastisitas. Maka uji hipotesis dilakukan dengan analisis regresi. Hasil penelitian menunjukkan bahwa semua variabel dapat diandalkan dan valid dan memenuhi uji asumsi klasik. Hasil analisis menunjukkan bahwa tekanan kepatuhan berpengaruh signifikan dan positif terhadap senjangan anggaran. Kata kunci: Ketaatan tekanan, senjangan anggaran
The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province) Nadya Safira Aprinovita; Imam Abu Hanifah; Fara Fitriyani
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19079

Abstract

This study aims to examine the effect of Authentic Leadership, Organizational Learning, Technological Innovation on Company Performance with Strategic Management Accounting as an intervening variable. The type of this study was quantitative, data collected by using primary data and questionnaires to obtained the information from the respondents, they were Middle Manager who worked in Main-Branch Office of Banking in Banten Province. The analytical method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) Path Modelling with SmartPLS 3.0 anlysis tools. The result of this study were 1) Authentic Leadership had no effect on Strategic Management Accounting. 2) Organizational Learning had positive and significant effect on Strategic Management Accounting. 3) Technological innovation had positive and significant effect on Strategic Management Accounting. 4) Authentic Leadership had positive and significant effect on Company Performance. 5) Organizational Learning has positive and significant effect on Company Performance. 6) Technological Innovation had positive and significant effect on Company Performance. 7) Strategic Management Accounting had no effect on Company Performance. 8) Authentic Leadership had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 9) Organizational Learning had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 10) Technological Innovation had no effect on Company Performance through Strategic Management Accounting as an intervening variable
Co-Authors Adam Nur Firdausy Anastasia Cindhy Dhamyani Baggi Cahaya Restu Imron Brianita Susansyadza Anindyasara Denisa Athaullah Mina Desmawan, Deris Devalia Elisabeth Elvin Bastian Emma Suryani Emma Suryani F, Feliatra Felixia Kristi Simbolon Galih Aji Pramono Ika Utami Widyaningsih Imam Abu Hanifah Imam Arrazy Nasution Jiyad Ghani Priatna Leni Oktaviani Muhammad Syahrul Ramadhan Mulyanah Mulyanah Nadya Safira Aprinovita Nana Nofianti Nana Nofianti Nana Nofianti, Nana Nanda Febiana Rio Radinal Sonya Mutiara Sarah Runtu Tri Wahyudi Wahyudi