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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Belianus Patria Latuheru
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMENT ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku) Belianus Patria Latuheru
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.549 KB)

Abstract

ABSTRACT The relationship between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined influence of organizational commitment as moderating variable in the relationship between budgetary participation and budgetary slack, and influence of organizational commitment as moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment to organization's goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly committed managers, job involvement is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment organization's goals and values, job involvement is associated with increased propensity to create budgetary slack. Keywords: budgetary participation, job involvement, organizational  commitment, budgetary slack.
Analysis of the Influence of Product Quality on Purchasing Decisions at PT. W Standard Indonesia Belianus Patria Latuheru; Dedik Wiryawan; Farida Yani; Riny Jefri; Dicky Jhon Anderson Butarbutar
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4425

Abstract

In recent years, advances in the automotive world, especially motorcycle, have grown and developed rapidly, this has made almost everyone around the world want and need a motorcycle with good performance and quality and a stable resale price. PT. W Standard Indonesia is a distributor of various types of motorcycle spare parts under the W Standard brand which is located in Medan City. This study aims to determine and analysis of the influence of product quality on purchasing decisions at PT. W Standard Indonesia. This type of research is descriptive quantitative research. The population in this study is the number of customers of PT. W Standard Indonesia in the last three months as many as 102 people. The number of samples for this study is 50 customers. The data analysis method used descriptive statistics and simple linear regression analysis consisting of partial test (t) and coefficient of determination (R2). The results show that product quality has positive and significant effect on purchasing decisions at PT. W Standard Indonesia. Product quality can explain purchasing decisions at PT. W Standard Indonesia by 13.6% and the remaining 86.4% is explain by other variables not examined in this study.
Co-Authors Dicky Jhon Anderson Butarbutar Farida Yani Riny Jefri Wiryawan, Dedik