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RINI HIDAYAH
Fakultas Ekonomi dan Bisnis
Economics, Econometrics & Finance

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PERAN GAYA KEPEMIMPINAN DAN KULTUR ORGANISASIONAL TERHADAP KEEFEKTIFAN PARTISIPASI ANGGARAN DALAM PENINGKATAN KINERJA MANAJERIAL RINI HIDAYAH; DEWI PURNASARI
Neraca Vol. 8 No. 1 (2012): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v8i1.429

Abstract

Penelitian ini merupakan penelitian mengenai “Peran Gaya Kepemimpinan dan Kultur Organisasional Terhadap Keefektifan Partisipasi Anggaran Dalam Peningkatan Kinerja Manajerial. Tujuan penelitian ini adalah untuk menemukan bukti empiris tentang (a) hubungan yang signifikan antara partisipasi anggaran dan kinerja manajerial; (b) gaya kepemimpinan dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial; dan(c) kultur organisasional dapat menjadi moderasi hubungan antara partisipasi anggaran dan kinerja manajerial. Responden penelitian ini Kepala Bagian Rumah Sakit di Kota dan Kabupaten Pekalongan dengan jumlah responden sebanyak 34 orang. Pengumpulan data dngan daftar pertanyaan yang diadopsi dari peneliti terdahulu. Data yang dikumpulkan diolah dengan menggunakan regresi linier sederhana, dan moderating regression analysis (MRA). Hasil penelitian adalah (1) terdapat pengaruh dan hubungan negatif yang signifikan antara kinerja manajerial dan partisipasi anggaran, (2) pengaruh gaya kepemimpinan terhadap hubungan kinerja manajerial dan partisipasi anggaran adalah tidak signifikan, dan (3) pengaruh kultur organisasional terhadap hubungan antarapartisipiasi anggaran dan kinerja manajerial adalah signifikan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN JASA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012) Murtini Murtini; Rini Hidayah; Affan Sulistiyo Adi
Neraca Vol. 10 No. 2 (2014): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v10i2.439

Abstract

This study aims to find empirical evidence on the factors that affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange. The factors examined in this study is the debt to equity ratio, profitability, ownership structure, the quality of public accounting firms, liquidity, and firm age. This study used a sample of 54 banking financial services company that consistently listed in the Indonesia Stock Exchange 2010-2012 period were taken by using purposive sampling. These factors were then tested using logistic regression at a significance level of 5 percent. The result showed that the debt to equity ratio and liquidity affect the timeliness of financial reporting. However, profitability, ownership structure, the quality of public accounting firms, and firm age does not affect the timeliness of the financial statements of banking financial services company listed on the Indonesia Stock Exchange.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN TIPE INDUSTRI TIPE INDUSTRI SEBAGAI VARIABEL MODERATING RINI HIDAYAH; M Fitrayudi
Neraca Vol. 11 No. 2 (2015): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v11i2.442

Abstract

The aim of this research is to get an empirical evidence about the impact of ownership structure; managerial ownership, institutional ownership, and foreign ownership on corporate social responsibility disclosure with industry type as a moderating variable. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure,based on indicators from Global Reporting Initiatives (GRI). The sampels of this research are 120 manufacture firms listed in Indonesian Stock Exchange (IDX) at 2013 with purposive sampling technique. The results show that managerial and institutional ownership do not have significant effect on CSR Disclosure ,but foreign ownership have significant effect on CSR Disclosure.Industry type as moderating variables can not affect the relationship between managerial ownership, institutional ownership, foreign ownership and CSR disclosure.
Co-Authors Affan Sulistiyo Adi Dewi Purnasari M Fitrayudi Murtini Murtini