Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Motivasi Kerja Sebagai Variabel Pemoderasi (Studi Kasus SKPD Kabupaten Pati)

Ermawati, Nanik

doi:10.30659/jai.6.2.141-156

Cited by 18 publications

(31 citation statements)

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“…The results of the first hypothesis test (H1) show that budgetary participation has a positive effect on budgetary slack in the Government of Badung Regency OPD, which means that the higher the budgeting participation, the higher the budgetary slack in the Government of Badung Regency OPD. The results of this study are consistent with the results of research conducted by Triana (2012), Karsam (2015), Irfan et al (2016), Perdana (2016), Astuti (2017), Ermawati (2017) and Muliansyah (2017) which show the results that budgeting participation has a positive effect on budgetary slack. These results also support the study of Widanaputra and Mimba (2014) which explains that there is a relationship between agents and principals where agents are motivated to make budgetary slack to maximize their interests in budgeting.…”

Section: Effects Of Budgetary Participation In Budgetary Slacksupporting

confidence: 92%

Organizational Commitment and Culture of Tri Hita Karana Moderating the Effect of Budget Participation in Budgetary Slack

2020

RJFA

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This study aims to test empirically the effect of budgetary participation on budgetary slack and the ability of Tri Hita Karana's organizational commitment and culture in moderating the effect of budgetary participation on budgetary slack. The number of samples used was 44 people consisting of the Head of OPD in the Badung Regency Government, using the purposive sampling method. Data collection was carried out by means of a questionnaire. The data analysis technique used is multiple linear regression analysis containing interaction or the Moderating Regression Analysis (MRA) test. Based on the analysis, it is found that budgetary participation has a positive effect on budgetary slack. This shows that the higher the participation in budgeting, the higher the budgetary slack that will occur. Organizational commitment weakens the effect of budgetary participation on budgetary slack. High participation in budgeting reduces budgetary slack due to high organizational commitment. The Tri Hita Karana culture weakens the influence of budgetary participation on budgetary slack. High budgeting participation reduces budgetary slack due to the high implementation of Tri Hita Karana culture.

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Section: Effects Of Budgetary Participation In Budgetary Slacksupporting

confidence: 92%

Organizational Commitment and Culture of Tri Hita Karana Moderating the Effect of Budget Participation in Budgetary Slack

2020

RJFA

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“…With this involvement, most employees are also satisfied. Several research results examining the effect of budget participation on managerial performance also support this (Ermawati, 2017;Jatmiko, 2017;Giusti et al, 2018;Pratiwi, 2019;Andison & Augistine, 2017;Marlina, 2019). From this study, it is established that participation in the budget has a significant impact on management performance.…”

Section: Discussionmentioning

confidence: 80%

Engagement or Sustainability: Managerial Performance

Jumady¹

2021

JMB

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This study is motivated by the importance of enhancing management performance by using budget participation and total quality management as influencing factors. This research was conducted by three building companies in the city of Makassar. 68 respondents understand quite broadly the use of primary and perceptual data. The findings showed that, when the dominant variable was budgetary participation, the two independent variables had a positive relationship and a significant impact on management performance. Although several earlier studies have supported the results of the study, one of the next questions to be answered is the principle of significance of each element in the company, as management performance does not mean that firm value is directly responded to in a positive way

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“…Pemberian insentif dapat meningkatkan kinerja karyawan PT Yongda Plastics Indonesia. (Ermawati, 2017;Jatmiko, 2017;Giusti et al, 2018;Pratiwi, 2019;Andison & Augistine, 2017;Marlina, 2019).…”

Section: Pembahasanunclassified

Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC Terhadap Harga Saham Bank Pembangunan Daerah Tahun 2014-2018

Maharani¹

2021

mirai

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Hasil penelitian menunjukkan bahwa variabel tingkat kesehatan bank yaitu NPL, LDR, GCG, ROA, NIM, dan, CAR secara bersama-sama (simultan) berpengaruh signifikan terhadap harga saham. Sedangkan hasil dari pengujian secara parsial menunjukkan variabel NPL berpengaruh signifikan terhadap harga saham. Variabel LDR, GCG, ROA, NIM, dan CAR menunjukkan hasil bahwa variabel-variabel tersebut secara parsial tidak perpengaruh signifikan terhadap harga saham. Berdasarkan keterlibatan peneliti terhadap data, penelitian ini bersifat tidak mengintervensi data. Saran kepada para investor hendaknya mempertimbangkan analisis tingkat kesehatan bank serta memperhatikan faktor-faktor lain ketika akan mengambil keputusan investasi pada Bank Pembangunan Daerah. Kepada pihak bank yang bersangkutan pada penelitian ini diharapkan untuk lebih memperhatikan rasio keuangan Non Performing Loan (NPL)

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Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Motivasi Kerja Sebagai Variabel Pemoderasi (Studi Kasus SKPD Kabupaten Pati)

Abstract: Abstract

Cited by 18 publications

References 0 publications

Organizational Commitment and Culture of Tri Hita Karana Moderating the Effect of Budget Participation in Budgetary Slack

Organizational Commitment and Culture of Tri Hita Karana Moderating the Effect of Budget Participation in Budgetary Slack

Engagement or Sustainability: Managerial Performance

Analisis Tingkat Kesehatan Bank Menggunakan Metode RGEC Terhadap Harga Saham Bank Pembangunan Daerah Tahun 2014-2018

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