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All Journal Diponegoro Journal of Management Diponegoro Journal of Accounting BISNIS: Jurnal Bisnis dan Manajemen Islam
Rahardja Rahardja
Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH PERAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MODERASI LOCUS OF CONTROL DAN BUDAYA ORGANISASI (Studi pada Satuan Kerja Perangkat Daerah Pemerintah Kota Semarang) Rahardja, Rahardja; Andriyanto, Irsad
BISNIS Vol 2, No 1 (2014): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v2i1.5249

Abstract

This study was aimed to analyze the role of locus of control and organizational culture on the relationship between budgetary participation and managerial performance. Participation budget has been empirically tested positive influence on managerial performance. The study provides further explanation of the relationship by testing the moderating effects of locus of control and organizational culture, especially at the level of Satuan Kerja Perangkat Daerah (SKPD) Municipality of Semarang. The results showed that locus of control and organizational culture moderate the effect of budget participation on the performance majarial. The results of this study are expected to provide solutions in increasing performance on education so as to create good governance. The results of this study will contribute to the research-previous research, strengthen existing research concerning the relationship influence of budget participation and managerial performance, and to clarify the contingency factors that locus of control and organizational culture.
PENGARUH KEMUDAHAN PENGGUNAAN, KENIKMATAN BERBELANJA, PENGALAMAN BERBELANJA DAN KEPERCAYAAN KONSUMEN TERHADAP MINAT BELI KONSUMEN DI SITUS JUAL BELI ONLINE BUKALAPAK.COM Nurrahmanto, Prasetyo Agus; Rahardja, Rahardja
Diponegoro Journal of Management Volume 4, Nomor 2, Tahun 2015
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.046 KB)

Abstract

The advent of internet technology makes trading activities had been developed. Many businesses are using the nternet to conduct commerce, the new emerging business is an electronic commerce (e-commerce). One of the e-commerce that are emerging today is a consumer-to-consumer e-commerce, businesses create a new c2c e-commerce company based called the shopping website. With the shopping website, consumers no longer need to come to a conventional store to get the products they want. The purpose of this research is to know how the influence of the ease of use, shopping enjoyment, purchase experience and consumer trust towards consumer purchase intention on the Bukalapak.com shopping website.The sample in this research were internet users in Indonesia with a minimum age of 17 years who already shop one time on the Bukalapak.com shopping website or other sites, have a device with internet connectivity and bank account to make payments. The samples were 100 people selected using purposive sampling through an online questionnaire. Analysis of the data used in this research are descriptive analysis, multiple linear regression analysis and goodness of fit test.The results of the multiple linear regression analysis is, Y = 0,282 X1 + X2 + 0.098 0.292 + 0.270 X3 X4. The most influential independent variable towards the dependent variable is shopping enjoyment (0.292), followed by ease of use (0,282), consumer trust (0,270) and the last one is purchase experience (0.098). T test results showed that the ease of use, shopping enjoyment, purchase experience, and consumer trust variables have a positive and significant influence towards purchase intention, while the purchase experience variable have a positive and not significant influence towards purchase intention. The coefficient of determination obtained from the independent variable in this research is 63.8%, while the remaining 36,2% is influenced by other variables outside the model of this research.
PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Permana, Virgiwan Aditya; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.983 KB)

Abstract

The aim of this research was to examine the effect of environmental performance and corporate characteristic toward corporate social responsibility (CSR) disclosure of manufacturing company. The environmental performance was measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). This research attampts to used five corporate characteristic, they are company size, profitability, profile, size of board commissioner and leverage. Dependent variable used in this research was CSR disclosure. The population of this research is all the manufacturing company listed in Indonesia Stock Exchange during 2008-2010. The total sample of this research was 159 companies. The collection of research data used purposive sampling method. The data analysis method used is analysis regression and descriptive statistics. The result showed that environmental performance, profitability, company size, and profile significantly influence to CSR disclosure. Meanwhile, size of board commissioner and leverage has no significant impact toward CSR disclosure.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PROFITABILITAS TERHADAP TIMELINESS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Purbasari, Mirani; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee characteristics and profitability (ROA) of the occurence of timeliness. Characteristic of audit committee can be seen from size of audit committee, the composition of non-executive directors in audit committee, frequency of audit committee meeting and financial literacy of audit committee.The population in this study is all manufacture firms listed in Indonesia Stock Exchange periode 2010-2012. Sample of this research is 63 manufacture firms listed in Indonesia Stock Exchange periode 2010–2012 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%.The result showed that the number of financial literacy on the audit committee and profitability (ROA) significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, the composition of non-executive directors in audit committee, and frequency of audit committee meeting not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.
PENGARUH KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING (Studi persepsi Auditor pada Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Tengah) Ariati K, Kurnia; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze perception study the effect of auditor competence to audit quality with spiritual intelligence as moderating variabel. As we know, in this era of globalization, the demands of society towards a quality auditor has increased over time. Therefore, in goverment organization, auditor of public sector has responsibility to determine that public resources has been use efficiently, effectively, economically and legally to create good governance and clean goverment. So that, auditor must consider to his/her competence to do audit process to produce a quality audit.The population in this research are all the internal auditors that worked at goverment organization. Sample of this research are internal auditors that worked at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Tengah. The analysis data used is SPSS program. Sampling method used is coviniece sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is moderating regression analysis.Based on the result of this research, the conclusion are: (1) auditor competence positively affect to audit quality and (2) spiritual intelligence doesn’t affect the relation between auditor competence and audit quality.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Prasetio, Ferandi; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.394 KB)

Abstract

This study aims to analyze and provide empirical evidence of the influence ofintellectual  capital  to  company’s  financial  performance.  Hypothesis  (1)  Intellectual Capital affect to company’s financial performance, (2) Intellectual Capital positively affect company’s financial performance for upcoming year.This study uses secondary data to the entire population of banks and insurance companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The  method used to determine study sample was purposive sampling method, in order to obtain 114 sample companies, which each year is composed of 38 companies. The method of analysis used in this study is Partial Least Square (PLS).The result shows that intellectual capital have effect to company’s financial performance and company’s financial performance for upcoming year
Co-Authors Irsad Andriyanto, Irsad Kurnia Ariati K Mirani Purbasari Prasetio, Ferandi Prasetyo Agus Nurrahmanto, Prasetyo Agus Virgiwan Aditya Permana