Devi Savitri
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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KEPUASAN KERJA, INFORMASI KERJA YANG RELEVAN, DAN MOTIVASI KERJA SEBAGAI VARIABEL MODERATING (Studi Empiris Pada SKPD Kabupaten Bintan) Dian Erma Dewi; Yusrarlaini -; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to analyze the effect of budget participation on managerial performance with job satisfaction, job relevant information, and motivation to work as a moderating variable in SKPDs Bintan regency. The population in this study is the work units (SKPD) in Bintan regency government environment. The number of sectors in the district as much as 38 SKPDs Bintan consisting of 14 Department, 8 Agency, Office 1, 2 Secretariat, 1 General Hospital, 1 Inspectorate, 10 districts, and 1 Civil Service Police Unit. In this study were taken 26 SKPDs, the entire Department, Agency, Office, Hospital, Inspectorate, and the Civil Service Police Unit as a sample of 104 people. The research data collection using the method using a questionnaire survey. Analysis of the data in this study using the tools of SPSS software version 17. The results showed that the budgetary participation influence on managerial performance with job satisfaction, job relevant information, and motivation to work as a moderating variable.Keywords: Budgetary Participation, Job Satisfaction, Relevant Information, Motivation, and Managerial Performance.
PENGARUH TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DENGAN PERILAKU DISFUNGSIONAL AUDITOR SEBAGAI MODERATOR (Study Empiris Pada Kantor Akuntan Publik Di Pekanbaru Dan Medan) Marisa Fitria; Emrinaldi Nur DP; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to see whether the time budget pressure, due professionalis care and ethics of auditors effect on audit quality and auditor dysfunctional behavior as a moderator, either directly or indirectly. The population in this study were all auditors working in Public Accounting Firm (KAP) and is listed on the Directory Indonesian Institute of Certified Public Accountants (IAPI) in 2011 in the city of Pekanbaru and Medan.The data used are primary data obtained through the questionnaire respondents (sample) studies that specifically collected by researchers to answer the research questions. Data analysis methods used for testing the hypothesis is multiple regression (multiple regression).The results showed that 1) Time budget pressure direct impact on audit quality. 2) Time budget pressure indirect effect, through moderation dysfunctional behavior auditors on audit quality. 3) Due professional care directly affects the quality of the audit. 4) Due professional care indirect effect through the moderation of dysfunctional behavior auditors on audit quality. 5) Ethics auditor has no direct influence on the quality of the audit. 6) Ethical no effect indirectly through the dysfunctional behavior of auditors to audit quality. 7) The coefficient of determination is 0.682 which shows the influence of independent variables used in the model study on audit quality as the dependent variable was 68.2% while the rest (31.8%) is explained by other variables not included in this research model.Keywords: Quality, Dysfunctional,Budget and Professional
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DAERAH (Studi Kasus pada Pemerintahan Kota Pekanbaru) Fera Maydia Sari; Taufeni Taufik; Devi Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to examinate and explain the effect of presentation of local financial report and accessibility of local financial report againts the use of local financial information. The population in this research is external user of financial report in government Pekanbaru which includes member of DPRD, Inspektorat personel and BPK personel. The data were analyzed to test the hypothesis using multiple regression analysis approach. The result of this research show that presentation of local financial report and accessibility of local financial report affect the use of financial report.Keywords: Presentation Of Local Financial Report, Accessibility Financial Report, and The Use Of Financial Report.