The Effect of Environment Dimensions of Contingency on Budgetary Slack

Frihatni, Andi Ayu; Abbas, Ahmad

doi:10.35313/ekspansi.v12i2.2059

Cited by 3 publications

(5 citation statements)

References 4 publications

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“…Increased revenue on assets can attract the industry's selling price so that stock revenues increase. A study that states that income on investments positively results from stock revenues were carried out by [22,37]. The decision of investors to invest their shares results from the size of the revenue on assets in increasing stock revenues.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…The higher the risk faced, the greater the profit demanded by investors, the higher the value of debt to total assets, the lower the industry's stock price and the lower the value of the industry's profits so that there is a result in stock revenues. Research that states the ratio of assets to debt that results in the rate of gain on shares is carried outn [15,17,22]. A high value of debt to total assets will provide a low revenue value, with a significant distance between the average value and the minimum value.…”

Section: Debt To Total Asset Ratiomentioning

confidence: 99%

“…Based on a study [18][19][20] return on assets have a positive effect on stock revenues, meaning that the greater the industry's performance, the significant gains received by investors. However, study [21,22] report the return on assets do not result from stock market. Net profit margin is the profit received by the industry in one period of the industry.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Financial Ratio and Stock Returns in Indonesia Equity Markets: A Signaling Theory Approach

Agustin,

Nurcahyono,

Sinarasri

et al. 2023

Advances in Economics, Business and Management Research

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Stock prices that have fluctuated have caused the stock return that investors will receive to be negligible during the Covid 19 pandemic. The decrease in stock prices can result from stock revenues later, which will be given to investors, and whether the financial ratios and mechanisms of good corporate governance can increase or result in the stock revenues given to investors. This study empirically examines the effect of return on assets, revenue on equity, net profit margin, current ratio, debt to equity ratio, debt to total asset ratio, earning per share and good corporate governance mechanisms on stock revenues moderated by an independent commissioner. A quantitative study was used 28 industries listed on index LQ45 that was stable during 2017-2021 were used as the population in this study. Furthermore, data analysis was carried out with multiple linear regression using SPSS. The results of this study found that the variables revenue on assets, net profit margin, current ratio, debt to total asset ratio, earning per share, and audit committee can have a negative effect on stock revenues. revenue equity, debt to equity ratio can have a positive result on stock revenues, and independent commissioners can moderate the revenue equity and current ratio.

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Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Debt To Total Asset Ratiomentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Financial Ratio and Stock Returns in Indonesia Equity Markets: A Signaling Theory Approach

Agustin,

Nurcahyono,

Sinarasri

et al. 2023

Advances in Economics, Business and Management Research

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show abstract

“…Information asymmetry is the difference in information obtained between one party and another in economic activities or other words is a situation when one party has more knowledge and information than the other party (Frihatni & Abbas, 2020;Palupi, 2014). The information asymmetry that occurs can be used by management to create budgetary slack, assuming the principal does not know the actions taken by management.…”

Section: Information Asymmetry and Budgetary Slackmentioning

confidence: 99%

Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack

Tyas

Nurkholis

Mardiati

2022

IJRBS

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Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.

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“…Adanya efek positif antara organizational culture dan kinerja organisasi sesuai dengan peneliti terdahulu (Ulum et al, 2008) yang menyatakan bahwa organizational culture mempengaruhi secara positif kinerja organisasi. Nilai organisasi yang memiliki komitmen akan menyebabkan seseraong bekerja mencapai sasaran kinerja dalam organisasi (Frihatni & Abbas, 2020).…”

Section: Pengaruh Organizational Culture Terhadap Kinerja Organisasiunclassified

Pengaruh Human Capital Dan Organizational Culture Terhadap Kinerja Organisasi Badan Pengelolaan Keuangan, Pendapatan Dan Aset Daerah Kabupaten Kepulauan Selayar

Rezki

Firman

Haeranah

2021

massaro

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This research aims to test and analyze the effect of human capital and organizational culture partially and simultaneously on the organizational performance at the Office for Management of Revenue, Finance, and Assets of Selayar District, as well as to find out the dominant variable affecting the organizational performance. The type of this research is quantitative using the survey approach. This research was counducted at the Office for Management of Revenue, Finance, and Assets of Selayar District. The population of this research was all employees at the Office for Management of Revenue, Finance, and Assets of Selayar District with the sample of 93 people. The result showed that 1) there was a positive and significant effect of human capital and organizational culture partially on the organizational performance in which t statistics of 3.927 and 3.403 were higher than t table 1.986 ( t statistics > t table); 2) there was a positive and significant effect of human capital and organizational culture simultaneously on the performance in which F statistic was 32,650 higher than F table of 3,098 ( F statistic > F table); 3) the most dominant variable was human capital with the value of determination of 0.648 and the coefficient of 0.243 as well as t statistic of 3,927. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Human Capital dan Organizational Culture secara parsial dan simultan terhadap Kinerja Organisasi Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah (BPKPAD) Kabupaten Kepulauan Selayar serta variabel yang paling dominan berpengaruh terhadap Kinerja Organisasi. Jenis penelitian ini adalah kuantitatif yang menggunakan pendekatan survei. Penelitian ini dilakukan di Badan Pengelolaan Keuangan, Pendapatan, dan Aset Daerah Kabupaten Kepulauan Selayar. Populasi dalam penelitian ini adalah seluruh pegawai Badan Pengelolaan Keuangan, Pendapatan dan Aset Daerah Kabupaten Kepulauan Selayar dengan jumlah sampel sebanyak 93 orang. Hasil penelitian ini menunjukkan bahwa 1) terdapat pengaruh positif dan signifikan human capital dan organizational culture secara parsial terhadap kinerja dengan t hitung 3,927 dan 3,403 lebih besar dari t table 1,986 ( t hitung > t table); 2) terdapat pemgaruh positif dan signifikan human capital dan organizational culture secara simultan terhadap kinerja dengan F hitung 32.650 yang lebih besar dari nilai F tabel 3.098 (F hitung> F table); 3)variabel yang paling dominan adalah human capital dengan nilai koefisien determinasi 0,648 dan koefisien 0,243 serta nilai t hitung 3.927.

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The Effect of Environment Dimensions of Contingency on Budgetary Slack

Cited by 3 publications

References 4 publications

Financial Ratio and Stock Returns in Indonesia Equity Markets: A Signaling Theory Approach

Financial Ratio and Stock Returns in Indonesia Equity Markets: A Signaling Theory Approach

Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack

Pengaruh Human Capital Dan Organizational Culture Terhadap Kinerja Organisasi Badan Pengelolaan Keuangan, Pendapatan Dan Aset Daerah Kabupaten Kepulauan Selayar

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