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Journal : Jurnal Akuntansi

PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.84

Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
Persepsi Akuntan Publik Terhadap Kode Etik Nurainun Bangun
Jurnal Akuntansi vol. 4 no. 1 Januari 2004
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v4i1.622

Abstract

Transparansi Laporan Keuangan Perusahaan yang Go Public Nurainun Bangun
Jurnal Akuntansi vol. 4 no. 2 Mei 2004
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v4i2.627

Abstract

Peranan Akuntan Manajemen dalam Menghadapi Perubahan Lingkungan Bisnis Nurainun Bangun
Jurnal Akuntansi vol. 6 no. 3 September 2006
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v6i3.662

Abstract

Analisis Six Sigma dalam Upaya Peningkatan Proftabilitas Perusahaan melalui Perbaikan Proses Kualitas Produk Nurainun Bangun
Jurnal Akuntansi vol. 7 no. 3 September 2007
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v7i3.678

Abstract

Analisis Pengaruh Operating Cash Flow, Earing Per Share, Price Earing Ratio, dan Return On Equality Terhadap Return Saham Industri Barang Konsumsi yang Terdaftar di Bursa Efek Jakarta (Periode 2003-2005) Nurainun Bangun; Sherviyana Sherviyana
Jurnal Akuntansi vol. 8 no. 2 Mei 2008
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i2.686

Abstract

Pengaruh Manajemen Laba Terhadap Return Saham pada Perusahaan yang Diaudit oleh Kantor Akuntan Publik (KAP) BIG Four dan Non Big Four Nurainun Bangun; Priska Dwicahya Safei
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i1.729

Abstract