Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi
HARYO SUPARMUN
STIE Trisakti
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh partisipasi anggaran terhadap kinerja manajerial: komitmen organisasi dan ketidakpastian lingkungan sebagai moderasi HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.255 KB) | DOI: 10.34208/jba.v17i1.16

Abstract

The research objective is to get empirical evidence about the effect of budget participation on managerial performance as well as the influence of organizational commitment and environmental uncertainty on the relationship between budgetary participation and managerial performance. Respondents were used in data analysis as much as 65 managers in hotels in Jakarta and Yogyakarta. Hypothesis testing using moderating regression analysis. The results showed that the effect of budget participation on managerial performance is signifficant. While the organization's commitment and environmental uncertainty does not affect the relationship between budgetary participation and managerial performance.
PENGARUH PENERAPAN SISTEM MANAGEMEN MUTU TERHADAP KINERJA MANAGERIAL YANG DIMODERASI OLEH SISTEM PENGUKURAN KINERJA DAN PENGHARGAAN HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.178 KB) | DOI: 10.34208/jba.v16i2.84

Abstract

The purpose of the research was to obtain empirical evidence of the influence of the quality management system on managerial performance. In addition, the influence of performance measurement and reward system on the relationship between quality manage-ment system and managerial performance. The research used a questionnaire survey with respondents of manager of a manufacturing company in Jakarta and Bekasi. The results showed that the quality management system influence on managerial performance. While, performance measurement and reward system have not affect the relationship between quality management system and managerial performance.
VARIABEL-VARIABEL YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT DENGAN PARAGRAF GOING CONCERN HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.46 KB) | DOI: 10.34208/jba.v16i1.100

Abstract

The purpose of this study is to analyze the effect of bankruptcy prediction, firm growth, leverage, auditor reputation, quick ratio, return on assets on the receiving of an unqualified opinion with paragraph going concern. The samples in this study are manufacturing company listed in Indonesia Stock Exchange for period 2007 until 2011. 24 samples are obtained by purposive sampling method. This study uses binary logistic regression method to data analyzes. The results show that bankruptcy prediction, leverage and auditor reputation have influence to the receiving of an unqualified opinion with paragraph going concern. While, firm growth, quick ratio and return on assets do not have influence to unqualified opinion with paragraph on going concern.
PENGARUH REINVENTING POLICY, PELAYANAN FISKUS DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RIONALDO SANJAYA; HARYO SUPARMUN
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.077 KB) | DOI: 10.34208/jba.v19i2.274

Abstract

The purpose of this study is to analyze the effect of reinventing policy, tax officer services, and tax penalties on tax compliance in KPP Pratama Jakarta Cengkareng. Primary data are collected through questionnaires dissemination to tax payers at KPP Pratama Jakarta Cengkareng. The population is all registered taxpayer in KPP Pratama Jakarta Cengkareng. The number of sample are 94 respondents. The purposive sampling method is used to select the sample. The data analysis are validity test, reliability test, classical assumption test, the coefficient determination analysis (adj.R2), simultaneous regression test (F test), and partial regression test (t test). Based on the data analysis, the results show the reinventing policy does not have significant effect on tax compliance, while tax officer services and tax penalties have significant effect on tax compliance.
Co-Authors RIONALDO SANJAYA