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All Journal Jurnal Dinamika Ekonomi dan Bisnis Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan
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Economics, Econometrics & Finance Education

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ANALISIS PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Kantor Kecamatan se-Kabupaten Demak) Wavi Aminda Sari; Mohklas Mohklas
Jurnal Dinamika Ekonomi & Bisnis Vol 15, No 1 (2018)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.506 KB) | DOI: 10.34001/jdeb.v15i1.916

Abstract

This study aims to determine the effect of budget participation and clarity of budget targets on budget slack at the District Office in Demak District. This study uses primary data that is by providing questionnaire in the form of questionnaires distributed to respondents among others: sub-district, sub-district secretary, general sub-section and staffing, planning and reporting sub-division, sub-section of finance in Kecamatan Office in Demak Regency.The sample in this study was obtained by purposive sampling method. A total of 96 questionnaires were distributed to respondents, but with some obstacles there were 3 respondents who did not respond, so that only 93 questionnaires were sampled. The data obtained were then processed and analyzed as many as 93 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that budgetary participation has a positive and significant effect on budgetary slack and the clarity of budget targets has a negative and significant effect on budgetary slack. While organizational commitment can moderate the positive relationship between budget participation and budgetary slack, so organizational commitment can moderate the negative relationship between clarity of budget goals and budgetary budget
NILAI PERUSAHAAN YANG DIMEDIASI PROFITABILITAS (Studi Empiris Pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia Tahun 2013-2016). Mohklas Mohklas
JURNAL STIE SEMARANG Vol 11 No 02 (2019): VOLUME 11 NOMOR 2 EDISI JUNI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v11i02.367

Abstract

The purpose of this study is to test, analyze the direct and indirect effects of Capital Structure and Company Growth on Firm Value through Profitability. So it can be seen which mediation path is the most dominant in influencing Company Value. In particular or managerial implementation is to provide input advice on the management of Property and Real Estate companies in making policies and decisions related to increasing company value. The variables in this study consisted of four variables where in the first stage the Capital Structure and Corporate Growth variables became independent variables while Profitability became the dependent variable. Then in the second stage of Capital Structure and Corporate Growth as independent variables, Profitability is an intervening variable, while the Corporate Value variable is the dependent variable. The population in this research is the Property and Real Estate companies listed on the Indonesia Stock Exchange from 2013 to 2016. The samples in this study were selected through purposive sampling, so that a sample of 80 companies was obtained. Data analysis method uses data analysis test; multiple linear regression and continued with path analysis. The results of this study are: Capital structure has a significant negative effect on profitability, company growth has a significant positive effect on profitability, capital structure has a significant positive effect on firm value, firm growth has no significant positive effect on firm value, and profitability has a significant positive effect on firm value. The capital structure has a significant positive effect on firm value, the magnitude of the direct effect is 0.226 and the indirect effect through profitability is -0.1844, the total effect is 0.1416. Company growth has no effect and no significant effect on firm value, the magnitude of direct influence is -0,088 and indirectly through profitability is -0,051, the total no influence is -0,139.
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN Theressa Meita Natalia; Luhgiatno Luhgiatno; Mohklas Mohklas
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v12i2.337

Abstract

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.
Co-Authors Fitriani Fitriani Theressa Meita Natalia Wavi Aminda Sari