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All Journal Kinerja Zenit Jurnal Riset Akuntansi dan Bisnis Jurnal sistem informasi, Teknologi informasi dan komputer Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Riset Akuntansi Kontemporer Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Entrepreneurship, Business, and Creative Economy MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Pendekar Nusantara Jurnal Audit, Pajak, Akuntansi Publik Jurnal Akuntansi
Rapina .
Program Magister Akuntansi, Universitas Kristen Maranatha
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Kinerja

 1 
Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) Kenisah, Melania Lintang; Carolina, Yenni; Rapina, Rapina
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.901 KB) | DOI: 10.24002/kinerja.v24i1.2415

Abstract

This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack
The Effect of Financial Distress, Company Size, and Audit Quality on the Going Concern Opinion Setiawan, Santy; ., Rapina; Carolina, Yenni; Hidayat, Kevan
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4795

Abstract

Since 2020, the Covid-19 pandemic has affected the Indonesian economy and the company's going concern. Therefore, the purpose of this study is to examine the factors that influence an auditor to issue a going concern opinion about a company, particularly the effect of financial distress, company size, and audit quality. Data was collected from property companies listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, using financial statement data. Furthermore, logistic regression was used as the test tool to determine the effect of the independent variable on the dependent. The results showed that financial distress affects going concern opinion, while company size and audit quality do not.Keywords: Keywords: financial, quality, and going concern
Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) Melania Lintang Kenisah; Yenni Carolina; Rapina Rapina
KINERJA Vol. 24 No. 1 (2020): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i1.2415

Abstract

This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack
Co-Authors Afriani Afriani Agnes Cynthia Magdalena Asher, Steven Cindy Claudia, Cindy Desvazulinda, Eisyaniah Elyzabet Indrawati Marpaung Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Fendi Hidayat Fenny Julianty Ferdi Kristian Friadi, John Gandhi Sutjahjo Hanny Hanny Hanny Hanny Hayu Puspita Sari Ndaru Herman Kambono Hidayat, Kevan Ita Salsalina Lingga Joni Joni Kenisah, Melania Lintang Kenswary, Dhea Lauw Tjun Tjun Lidya Agustina Melania Lintang Kenisah Meythi, Meythi Mulianto Mulianto Mulyadi Mulyadi Mustamin, Nurul Intawaty Permata Nunuy Nur Afiah Oktavianti Oktavianti Pardosi, Cynthia Stephani Prasetya, Cecillia Ayu Puji Astuti Putra Yani, Dodi Rantika, Putri Ridwan, Ridwan Rifa'i, Hikmal Dwi Riki Martusa Rinie Rinie Riyanto, Naomi Fani Santy Setiawan Santy Setiawan Sigid Safarudin, Muhammad Suroto Suroto Tandayu, Reynard Vincent Mak Pranata Vista, Umar Faruq Yasmin F., Rahajeng Yenni Carolina Yunes Riany