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PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Bangun, Nurainun; Andani, Kurniati W.; Sugianto, Wenny
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesnât have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack.Â Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.

The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Bangun, Nurainun; Tjakrawala, F.X. Kurniawan; Andani, Kurniati W.; Santioso, Linda
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.

PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesnâ€™t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack.Â Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.

The Effect of Governance on Firm Value with Financial Performance as a Mediation Variable in Go Public Companies in Indonesia Kurniati W. Andani; Yusbardini Yusbardini
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6994

The purpose of this study is to analyze corporate governance on firm value with financial performance as a mediating variable in manufacturing companies on the Indonesia Stock Exchange (IDX) with corporate governance indicators consisting of CEO Duality and CEO Tenure. The benefit of this research is that good governance will increase financial performance and firm value. The sample used in this study consisted of the annual financial statements of all companies listed on the Indonesia Stock Exchange. The sample of this study was 44 companies selected through purposive sampling method. The company data for this sample selection was taken from financial reports and annual reports from the official website of the Indonesia Stock Exchange, namely idx.co.id and the company's official website. Data processing is done using Eviews. The results of this study can show the effect of CEO Duality and CEO Tenure on firm value and financial performance as mediating variables. The results show that CEO Duality, CEO Tenure has an effect on, financial performance and, CEO Duality, CEO Tenure has an effect on firm value, financial performance is able to mediate, CEO Duality and firm Value and financial performance is not able to mediate CEO Tenure and Firm Value.

Hubungan antara Gaya Humor dengan Persepsi Mahasiswa terhadap Efektivitas Mengajar Dosen dalam Pembelajaran Jarak Jauh Desmiyati Desmiyati; Erik Wijaya; Kurniati W. Andani
Provitae: Jurnal Psikologi Pendidikan Vol. 15 No. 2 (2022): Provitae: Jurnal Psikologi Pendidikan
Publisher : Fakultas Psikologi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/provitae.v15i2.20880

During COVID-19 pandemic, learning activities were carried out online at home using online media. According to the college student's point of view, distance learning is considered less effective and boring so that using humor in the teaching and learning process is considered to increase the teaching effectiveness of lecturers in the classroom. Therefore, this study aims to determine the relationship between humor style and collage student’s perceptions of the teaching effectiveness of lecturers in distance learning. This research is quantitative research using non-probability sampling techniques, namely convenience sampling and snowball sampling. Participants in this study were 396 college students with age range of 18-25 years old. The measuring instrument used in this research were Humor Styles Questionnaire (HSQ) from Martin et al. (2003) which has been adapted into Indonesian by Laia (2014) and Teaching Effectiveness Scale (TES) from Calaguas (2013). The results of this study indicated that there was a positive and significant relationship between humor style on the self-enhancing humor dimension and teaching effectiveness in terms of the college student’s perceptions with a value of r = .287, p = .000 < .05. Other results show that the self-enhancing humor dimension has a positive and significant relationship with variables of teaching effectiveness on the dimensions of personality, subject matter expertise, relational competence with students, professional competence, teaching style, and classroom management style. This means, the higher the lecturer's self-enhancing humor, the higher teaching effectiveness of lecturer.

PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.84

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesnâ€™t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack.Â Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.

Pengaruh Motivasi, Disiplin dan Kepuasan Kerja terhadap Kinerja Karyawan Yani, Nabila Nursiska; Andani, Kurniati W.
Jurnal Manajerial Dan Kewirausahaan Vol. 6 No. 1 (2024): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v6i1.28587

Masalah sumber daya manusia menjadi sorotan bagi perusahaan untuk tetap bertahan di era globalisasi maka perusahaan perlu memikirkan karyawan. khususnya mengenai kinerja karyawan karena dipengaruhi oleh tiga faktor utama yaitu motivasi, disiplin dan kepuasan kerja merupakan faktor sentral dalam suatu organisasi. Tujuan penelitian ini untuk mengetahui pengaruh motivasi, disiplin dan kepuasan kerja terhadap kinerja karyawan pada PT PLN Priok PGU (Power Generation Unit) di Jakarta Utara. Desain penelitian yang digunakan adalah kuantitatif menggunakan metode survei. Populasi dalam penelitian ini adalah karyawan PT PLN Priok PGU (Power Generation Unit) di Jakarta Utara Sebanyak 120 responden dengan teknik purposive sampling. Analisa data pada penelitian ini menggunakan Partial Least Square Strutural Equation Modeling (PLS-SEM) yang ada pada Software SmartPLS versi 4. Hasil penelitian menunjukkan motivasi berpengaruh positif terhadap kinerja karyawan, disiplin tidak berpengaruh namun positif terhadap kinerja karyawan dan kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Motivasi dan kepuasan kerja berpengaruh terhadap kinerja karyawan. Disiplin tidak berpengaruh terhadap kinerja karyawan. Bagi perusahaan diharapkan dapat meningkatkan motivasi dan kepuasan kerja karyawan karena memiliki pengaruh yang besar terhadap kinerja karyawan, untuk disiplin diharapkan lebih ditingkatkan lagi walaupun tidak berpengaruh terhadap kinerja karyawan. Bagi penelitian selanjutnya diharpakan dapat memperhatikan motivasi dan kepuasan kerja, serta sasaran dan variabel lebih diperluas. Human resource issues are in the spotlight for companies to survive in the era of globalization, so companies need to think about employees. especially regarding employee performance because it is influenced by three main factors namely motivation, discipline and job satisfaction which are central factors in an organization. The purpose of this study was to determine the effect of motivation, discipline and job satisfaction on employee performance at PT PLN Priok PGU (Power Generation Unit) in North Jakarta. The research design used is quantitative using survey methods. The population in this study were employees of PT PLN Priok PGU (Power Generation Unit) in North Jakarta. There were 120 respondents using purposive sampling technique. Data analysis in this study used Partial Least Square Strutural Equation Modeling (PLS-SEM) in SmartPLS version 4. The results showed that motivation had a positive effect on employee performance, discipline had no but positive effect on employee performance and job satisfaction had a positive effect on employee performance. Motivation and job satisfaction affect employee performance. Discipline has no effect on employee performance. For companies, it is hoped that it can increase employee motivation and job satisfaction because it has a large influence on employee performance, for discipline it is hoped that it will be further enhanced even though it does not affect employee performance. For further research, it is expected to pay attention to motivation and job satisfaction, as well as more expanded objectives and variables.

Dampak Konflik dan Stres Mempengaruhi Kepuasan Kerja Karyawan Silvi, Silvi; Andani, Kurniati W.
Jurnal Manajerial Dan Kewirausahaan Vol. 6 No. 3 (2024): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v6i3.31597

Penelitian ini meneliti konflik dan stres terhadap kepuasan kerja karyawan pada PT Violet Inti Pratama di Jakarta. Penelitian ini menggunakan metode kuantitatif dengan jumlah 100 responden yang dikumpulkan melalui data kuesioner yang disebarkan kepada karyawan perusahaan tersebut. Hasil analisis data menunjukkan bahwa adanya hubungan negatif antara konflik dan stres terhadap kepuasan kerja karyawan. Konflik dapat mempengaruh produktivitas dan motivasi karyawan. Sehingga stres juga berpengaruh negatif terhadap kepuasan kerja, tingkat stres yang tinggi dapat menyebabkan penurunan kinerja dan kepuasan kerja. This research examines conflict and stress on employee job satisfaction at PT Violet Inti Pratama in Jakarta. This research uses quantitative methods with a total of 100 respondents collected through questionnaire data distributed to the company's employees. The results of data analysis show that there is a negative relationship between conflict and stress on employee job satisfaction. Conflict can affect employee productivity and motivation. So stress also has a negative effect on job satisfaction, high levels of stress can cause a decrease in performance and job satisfaction.

Pengaruh Karakteristik Pekerjaan dan Kompensasi terhadap Kepuasan Kerja Karyawan pada PT Prudential Bella, Michelle Laudia; Andani, Kurniati W.
Jurnal Manajerial Dan Kewirausahaan Vol. 6 No. 4 (2024): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v6i4.32748

Bagi karyawan, kompensasi merupakan hal yang utama dalam melangsungkan kehidupan. Namun, menjadi seorang agen asuransi terkadang harus siap menerima upah yang tidak setimpal dengan usaha yang dilakukan. Pada umumnya, karyawan akan puas jika kompensasi yang diberikan setimpal dengan usaha yang dikeluarkan. Semakin besar kompensasi yang diberikan maka karyawan akan semakin puas terhadap pekerjaannya. Namun, tidak hanya kompensasi saja yang menjadi salah satu faktor kepuasan kerja karyawan. Tetapi karakteristik dari pekerjaan juga menjadi pengaruh seseorang dalam mendapatkan kepuasan kerja. Karakteristik pekerjaan memiliki peran penting demi keberlangsungan dan kesuksesan seseorang dalam melakukan pekerjaannya. Masalahnya adalah tidak semua karyawan dapat memahami karakteristik pekerjaan yang mereka miliki, sehingga hal ini membuat harapan dan ekspektasi karyawan terhadap kepuasan kerja tidak seimbang. Sehingga penelitian ini bertujuan untuk mengetahui seberapa jauh pengaruh dari karakteristik pekerjaan dan kompensasi terhadap kepuasan kerja. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah non-probability sampling dengan teknik purposive sampling beserta jumlah responden sebanyak 100 responden yang merupakan agen asuransi PT Prudential Life Assurance. Pengolahan data dilakukan dengan menggunakan software SmartPLS 4. Hasil dari penelitian menunjukkan bahwa karakteristik pekerjaan dan kompensasi memiliki pengaruh yang positif terhadap kepuasan kerja karyawan. Karakteristik pekerjaan dan kompensasi juga memiliki hubungan yang signifikan terhadap kepuasan kerja karyawan. For employees, compensation is the main thing in life. However, being an insurance agent sometimes means you have to be prepared to accept wages that are not commensurate with the effort you put in. In general, employees will be satisfied if the compensation given is commensurate with the effort expended. The greater the compensation given, the more satisfied employees will be with their work. However, compensation is not the only factor that is a factor in employee job satisfaction. But the characteristics of the job also influence a person in getting job satisfaction. Job characteristics have an important role in a person's continuity and success in carrying out their work. The problem is that not all employees can understand the characteristics of the job they have, so this makes employee hopes and expectations regarding job satisfaction unbalanced. So this research aims to find out the influence of job characteristics and compensation on job satisfaction. The sampling technique used in this research was non-probability sampling with a purposive sampling technique and the number of respondents was 100 respondents who were insurance agents at PT Prudential Life Assurance. Data processing was done using SmartPLS 4 software. The results of the research show that job characteristics and compensation have a positive influence on employee job satisfaction. Job characteristics and compensation also have a significant relationship to employee job satisfaction.

Pengaruh Motivasi Kerja dan Kepemimpinan Transformasional terhadap Kinerja Karyawan pada CV Panca Karya Makmur di Bogor Kurniawan, Michael Gavin Malachi; Andani, Kurniati W.
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 2 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmk.v7i2.34032

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja dan kepemimpinan transformasional terhadap kinerja karyawan pada CV Panca Karya Makmur di Bogor. Motivasi kerja dan kepemimpinan transformasional merupakan faktor penting yang dapat meningkatkan produktivitas dan kualitas kinerja karyawan dalam lingkungan kerja yang kompetitif. Penelitian ini menggunakan teknik total sampling, di mana seluruh populasi sebanyak 125 karyawan dijadikan sebagai sampel. Data dikumpulkan melalui kuesioner yang disebarkan secara online menggunakan Google Form, kemudian dianalisis dengan metode Structural Equation Modeling (SEM) menggunakan perangkat lunak SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa motivasi kerja memiliki pengaruh positif dan signifikan terhadap kinerja karyawan. Hal ini mengindikasikan bahwa semakin tinggi motivasi yang dirasakan karyawan, semakin baik kinerja mereka dalam menyelesaikan tugas yang diberikan. Selain itu, kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja karyawan. Pemimpin yang mampu menginspirasi, memotivasi, serta menciptakan visi yang jelas dapat meningkatkan semangat kerja karyawan, sehingga menghasilkan kinerja yang lebih baik. Temuan lain menunjukkan bahwa motivasi kerja secara positif memengaruhi kepemimpinan transformasional yang turut berkontribusi terhadap peningkatan kinerja karyawan. This study aims to analyze the influence of work motivation and transformational leadership on employee performance at CV Panca Karya Makmur in Bogor. Work motivation and transformational leadership are crucial factors that can enhance employee productivity and performance quality in a competitive work environment. This study employed a total sampling technique, involving the entire population of 125 employees as the sample. Data were collected through an online questionnaire distributed via Google Form and analyzed using the Structural Equation Modeling (SEM) method with the SmartPLS version 4.0 software. The findings reveal that work motivation has a positive and significant effect on employee performance, indicating that higher employee motivation leads to better performance in completing assigned tasks. Additionally, transformational leadership significantly and positively impacts employee performance. Leaders who can inspire, motivate, and create a clear vision can boost employee morale, resulting in improved performance. Furthermore, the study also highlights that work motivation positively influences transformational leadership which in turn contributes to theenhancement of employee performance.

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