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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Journal of Social Science Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Journal of Social Science Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nensi Yuniarti. Zs
Department Of Accountancy, Faculty Of Economic And Business, Universitas Muhammadiyah Bengkulu
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PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG) Eduar Widyantoro; Nensi yuniarti Zs; Yudi Partama Putra; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6274

Abstract

This study aimed to determine the effect of ethics, organizational commitment and budget emphasis on budgetary slack. The population of this study was the SKPD in Kepahiang Regency which consists of 9 Agencies or Services in Kepahiang Regency. This study used descriptive quantitative research method. The sample of this study was selected by using a purposive sampling technique. The data wre collected by using a questionnaire. The data were analyzed by using validity tests, reliability tests, hypothesis testing and multiple linear regression analysis with SPSS version 22.0 software. The results of this study indicate that Ethics partially has effect on budgetary slack in SKPD. This was proved by the t test results showing the t_sig value for the Ethics variable, namely sig a = 0.000 < 0.05 with a t table value of 5.908. The organizational commitment partially has effect on budgetary slack. This is proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.000 < 0.05 with a t table value of 8.928. Budget emphasis partially has effect on budgetary slack. This was proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.010 < 0.05 with a t table value of 2.644. Ethics, organizational commitment and budget emphasis simultaneously have a significant effects on budgetary slack in SKPD. This was proved by the results of the F test which shows a sig value of less than 0.05, 0.000.  Keywords: Ethics, Organizational Commitment, Budget Emphasis and Budgetary Slack.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
Co-Authors Ahmad Junaidi Andri Adriansyah Asri Riastuti Budi Astuti Chairul Suhendra Diah Khairiyah Dinal Eka Pertiwi Dwi Okta Nurkhofifah Eduar Widyantoro Ezi Surya pratama Hernadianto, Hernadianto Indri Dwi Via Isma Nurangraini Kamelia Kuswanti Kiki Permata Sari Lia Radiana Mirra Sriwahyuni Popi Putri Prananda Rachmad Dody Ariesna Ranidiah, Furqonti Reka Sintia Rina Yuniarti, Rina Setiorini, Hesti Shelly Risky Belyani Shelly Rizky Belyani Sri Wulan Pertiwi Sumarlan, Ahmad Tio Anggara Witri Gustina Yogi Hadhiyanto Yudi Partama Putra Yusmaniarti Zela Fitriani Zulkifli Zulkifli