ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan Good Corporate Governance (GCG) dan ukuran perusahaan sebagai pemoderasi. Populasi penelitian sebanyak 171 perusahaan dengan jumlah sampel sebanyak 110 perusahaan. Teknik analisis data menggunakan MRA (moderated regression analysis). Hasil statistik menunjukkan bahwa CSR berpengaruh terhadap nilai perusahaan dan GCG maupun ukuran perusahaan dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan. Implikasi hasil penelitian ini yaitu jika suatu perusahaan mengharapkan nilai perusahaan meningkat (tinggi), maka diharapkan untuk tetap konsisten dalam membuat laporan CSR yang lebih luas dengan memaksimalkan fungsi pengawasan dewan komisaris baik dalam keadaan posisi laba perusahaan meningkat ataupun menurun serta perusahaan dengan skala kecil maupun besar. ABSTRACTThis study aims to determine the effect of Corporate Social Responsibility (CSR) on corporate value with Good Corporate Governance (GCG) and company size as a moderating factor. The study population was 171 companies with a sample of 110 companies. Data analysis techniques using MRA (moderated regression analysis). Statistical results show that CSR influences firm value and GCG as well as company size can moderate the influence of CSR on firm value. The implication of the results of this study is that if a company expects the value of the company to increase (high), it is expected to remain consistent in making a broader CSR report by maximizing the supervisory function of the board of commissioners both in a state where the company's profit position increases or decreases and companies with small and large scale.

This research aims to analyze the effect profitability to firm value with capital structure as moderating variable in agriculture companies listed on the Indonesia Stock Exchange (IDX). The dependent variable used is firm value (PBV), the independent variable is profitability (ROA), and capital structure (DER) as a moderating variable. The sampling technique was purposive sampling so that the number of samples obtained was 9 companies, with an observation period of 2014-2017. This type of research is associative causal. The analysis technique used in this study is panel date regression (common effect modell) using eviews, with a significant level of 5 percent. Descriptive statistics were also included which included average, median, minimum, maximum, and std. deviation. The results of this study indicate that profitability has a positive and significant effect on firm value and, capital structure is weaken on the relationship of profitability to firm value. Capital structure is a quasi moderating where as the effect of capital structure to firm’s value and the effect of capital structure interaction to firm’s value is also significant.Keywords: Profitability, Capital Structure, Firm Value

The study aims to reveal the effect of budgetary participation and leadership style on managerial performance as well as the influence of job relevant information in strengthening the influence of budgetary participation relationships and leadership style on managerial performance. Sources of data in the study using a questionnaire distributed to 43 West Lombok Regency OPD. The results showed budget participation and leadership style involved managerial performance and the original sample value showed positive budget participation and leadership style related to the direction of managerial performance, work related information did not support job relevant information did not support improvement of leadership style on managerial performance and sample value Original shows negative. SYUKRI, M., SURASNI, N.K. FRKAN, L.M. PENGARUH PARTISIPASI ANGGARAN... 979 PENDAHULUANAnggaran merupakan suatu instrumen penting di dalam organisasi bisnis (laba) maupun dalam organisasi pemerintahan (nirlaba). Anggaran sendiri merupakan bagian dari aktivitas yang dilakukan secara rutin dan terus-menerus. Menurut (Mardiasmo, 2002:61) anggaran merupakan instrumen akuntabilitas atas pengelolaan dana publik dan pelaksanaan program-program yang dibiayai dengan uang publik. Dalam akutansi pemerintahan, anggaran merupakan dasar pelaksanaan suatu kegiatan yang dapat dibiayai oleh keuangan negara/daerah ((Bahtiar Arif dan Iskandar, 2009:121). Selain itu partisipasi dalam penyusunan anggaran salah satu unsur yang sangat penting yang menekankan pada proses kerjasama dari berbagai pihak, baik bawahan maupun manajer level atas. Partisipasi anggaran akan melibatkan dua kelompok atau lebih yang mempengaruhi dalam pembuatan keputusan dimasa akan datang pada suatu organisasi untuk meningkatkan kinerjanya.Partisipasi penyusunan anggaran dilakukan dengan tujuan agar anggaran yang ditetapkan nantinya bisa sesuai dengan keadaan yang terjadi. Dengan demikian penyusunan anggaran secara partisipatif diharapkan akan meningkatkan kinerja manejerial (Sucitrawati dan Sari 2017). Kinerja manajerial dalam suatu proses penyusunan anggaran tersebut, baik secara langsung maupun tidak langsung akan meningkatkan kesadaran mereka akan tugas dan tanggung jawab yang telah dibebankan. Hal ini juga akan menimbulkan komitmen tersebut bahwa anggaran yang disusun itu juga merupakan tujuan mereka. Dengan demikian, hasil yang didapat dari penyusunan anggaran itu akan dapat merefleksikan tujuan dari semua pihak yang terlibat dalam organisasi.Selain anggaran, gaya kepemimpinan juga dapat menjadi pedoman yang baik dalam meningkatkan kinerja manajerial dan cukup efektif dalam memberikan pengarahan kepada bawahan untuk mencapai tujuan organisasi, meningkatnya kinerja manajerial dalam suatu organisasi, secara langsung maupun tidak langsung akan berdampak pula kepada kinerja organisasi tersebut secara keseluruhan. Semakin baik terlihat kinerja manajerial, maka bisa dikatakan semakin baik pula kinerja organisasi tersebut. Untuk organisasi pemerintahan (nirlaba), semakin baik kinerja man...

This research was conducted using behavioral finance theories. The objectives of this research was to analyze determining factors of investment deposits decision-making for the depositor, and to analyze the most dominant factor of investment deposits decision-making in Bank NTB of Pejanggik Principle Branches. The instrument of this research was questionnaire with the total sample of 90 respondents who were the deposit customers. The research results show that deposits' interest, gain and cost, feelings of disappointment and satisfaction, worries, reluctances, good companies, budget allocation, self-control, net interest income, belief in net interest income, overestimate and underestimate are factors determining investment deposits decision-making in Bank NTB of Pejanggik Principle Branches. Dominant factors determining investment deposits decision-making are deposits cost, interest and feelings of satisfaction, budget allocation, overestimate and self-control. Those factors are included in the factor group of deposits cost.

This study aims  to  provide empirically the effect of system quality, information quality and training on performance as well as the effect of mediating satisfaction on the effect of system quality, information quality and training on the performance of village financial information system users (Siskeudes) in East Lombok Regency. The method used is explanatory research with a quantitative approach, with a sample of 71 village treasurers. The results showed that system quality, information quality and satisfaction had a positive and significant effect on performance and satisfaction partially mediated the effect of system quality, information quality and training on the performance of village financial information system users (SISKEUDES) in East Lombok Regency. Keywords: System Quality; Quality Of Information; Training; Satisfaction; Performance.