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All Journal Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Emrinaldi Nur DP
Fakultas Ekonomi, Universitas Riau, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
PENGARUH KONFLIK PERAN DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kap Di Pekanbaru Padang dan Batam) Patria, Rifki; Nur DP, Emrinaldi; ', Rusli
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 research aims to analyze and gets empirical prove of role conflict and role ambiguity to auditor performance with emotional quotient as moderating variable. Respondens in this research are auditors who work in public accounting firm at Pekanbaru, Padang and Batam. There 95 auditors from19 accounting firm were visited. The method of determining the sample is by using purposive sampling method, while the data processing methods used are multiple regression analysis by using SPSS version 17.00 as the software for processing data.The results of this research indicate that role conflict significantly influence auditor performance but role ambiguity does not have significant influence to auditor performance. Emotional quotient is a moderating variable between influenced of role conflict to auditor performance but it cannot be moderating between role ambiguity to auditor performance.Keyword: Role conflict, role ambiguity, emotional quotient and auditor performance
PENGARUH BUTGERTARY GOAL CHARACTERISTICS, STRUKTUR DESENTRALISASI TERHADAP KINERJA APARAT PEMDA DENGAN BUDAYA PATAERNALISTIK SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Dinas-Dinas Kota Dumai) Pratidina, Dwinta; Nur Dp, Emrinaldi; ', Rofika
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

Some previous studies conducted on the budgetary goal characteristics both on the private as well as on public sectors on the local government officials indicated inconsistent results. This study aimed at re-examining the effect of budgetary goal characteristics on the local government officialsand also to examine whether paternalistic culture could act as moderating variables in the public sector organizations.The object of local government officials on 14 different institutional agencies in the local government in Dumaicity consisting of the top manager, middle manager, as well section head office and all of which role in budgeting. The samples were determined based on stratified random sampling. The data were collected by using survey questionaire. The hypothesis was tested by using multiple regression analysis and moderated regression analysis.The results indicated that (budgeting participation, budget goal clarity, budgetary evaluation, and budget goal difficulty) had a positive and significant effect on the local government officials performance. Budgetary feedback and decentralized Structurehad no effect on the local government officials performance. The study also resulted that budget goal difficulty and decentralized structure had significant effect on the the local government officials performances with paternalistic culture acted as moderating variables.Keywords: Budgetary, Decentralized, government and Paternalistic
Co-Authors ', Rofika ', Rusli Azwir Nasir Ferdini, Novegia Irjanti, Fany Audia M. Rasuli Mela, Nanda Fito Nanda, Utari Esa Pratidina, Dwinta Rifki Patria, Rifki Volta Diyanto