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Sabaruddinsah Sabaruddinsah
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Economics, Econometrics & Finance

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The Effect of Professional Orientation Toward Role Conflict WithBudget Participation and Orientation of System Goal As Moderating Variables Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v1i1.117

Abstract

Professionals (physicians) who work in Public Hospital and hold a structural position would have dual role both as a physician and a manager. As a physician, they should orientate on their professional values. As a manager, they have to work based on efficiency and achievement of organizational goal in running any activity. This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA). The results indicate that professional orientation influence role conflict positively. Budget participation and orientation of system goal are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.
PENGARUH KETIDAKPASTIAN LINGKUNGAN YANG DIPERSEPSIKAN DAN STRATEGI KOMPETITIF TERHADAP HUBUNGAN SISTEM KONTROL AKUNTANSI DENGAN KINERJA PERUSAHAAN Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v1i2.128

Abstract

The main objective of the study is to examine the influence of perceived environment uncertainty and competitive strategy to ward the accounting control system and company performance. The sample of this study was selected by using multistaged sampling method. The questionaires has been distributed to the population target (about 186), namely top manager of pharmaceutical company in Indonesia dan only 67 questionaires had been returned. The estimation technique to prove the hypothesis is using residual analysis as outlined by Duncan and Moores (1989).The residual analysis has performed as a good approach to cope the problem of multicollinearity in stastical estimated.The results found that perceived environment uncertainty and competitive strategy were not positively influence to relationship of accounting control system and company performance. Finally, this study suggests that the decision maker of the certain company should rely on perceived environment uncertainty and competitive strategy in order to achieve a highly performance and good in control system.
PENGARUH PARTISIPASI ANGGARAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL Eka Nur Yunita; Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v2i1.130

Abstract

This study aims to examine the effect of budgetary participation and influence of information technology on managerial performance (empirical studies on manufacturing companies in bogor). Research method used is survey method by using the respondent managers working in manufacturing companies in bogor, amounting to 81 respondents. Based on the results can be concluded that budgetary participation has a positive and significant impact on managerial performance, as shown by the b1 value of 0,212 with a positive direction and significant value, to the then information technology has a positive and significant impact on managerial performance, this is indicated by the value b2 amounted to 0,422 with a positive direction and significant value, further budgetary participation and interaction of information technology has a positive and significant impact on managerial performance, this is indicated with a value of b1 is 0,215 and b2 is 0,427 with a positive direction.
DESENTRALISASI PENGAMBILAN KEPUTUSAN DAN PENERIMAAN IMPLEMENTASI SISTEM IMFORMASI KEUANGAN DAERAH (SIKD) DI KOTA/KABUPATEN BEKASI Sabaruddinsah Sabaruddinsah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v2i2.134

Abstract

This study examines influence decentralization of decision making toward implementation Government Financial Information System (SIKD) to test of the influence of implementation Government Financial Information System (SIKD) toward performance officer and satisfaction officer as intervening and moderating variable.This research represents the empirical test which used convenience sampling techniques in data collection. Data were collected from 10 officers for each 6 of Bekasi. Data analysis uses Structural Equation Model (SEM) with the program Plural Least Square (PLS).Result of hypothesis examination indicates that seven hypothesis are given but which are accepted five hypothesis and two hypothesis is only refused. Accepted hypothesis 1 there are positive influence between decentralization of decision making to adoption officer and significant. Accepted hypothesis 2 there are positive influence between decentralization of decision making to implementation Government Financial Information System (SIKD) and significant. Accepted hypothesis 3 there are adoption officer to implementation Government Financial Information System (SIKD) and significant. Accepted hypothesis 5 there are decentralization of decision making to design SIKD and significant. Accepted hypothesis 6 there are negative influence between decentralization of decision making to implementation Government Financial Information System (SIKD) that is mediated by adoption officer which adoption officer is moderating variable and significant. Refused hypothesis 4 there are positive influence between design SIKD to implementation Government Financial Information System (SIKD) but not significant. And Refused hypothesis 7 there are negative influence between decentralization of decision making to implementation Government Financial Information System (SIKD) that is mediated by design SIKD which design SIKD is not moderating variable and also not significant.
Co-Authors Eka Nur Yunita