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Ardianu Ika S.

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Author-ID : 367005

Economics, Econometrics & Finance

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PENGARUH KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (Studi Empiris pada BPR di Kota Semarang) Albertus Kukuh Himawan; Ardianu Ika S.
AKSES: Jurnal Ekonomi dan Bisnis Vol 5, No 9 (2010)
Publisher : Universitas Wahid Hasyim

A study the relationship between budget participation and managerial performance has interested many research. However, the result of previous studies were not consistent. The inconsistency situation between results of the prior research about the influence of budget participation on managerial performance become a motivation of this study. The purpose of this reseach is to examine the influence of relationship of participation in composing budget and managerial performance with used organizational commitment, leadership style, and job-relevant information as moderating variable.The population of this research was BPR companies located in Semarang and the sample was using BPR manager’s. Data for this study were collected by using questionnaires, which were distributed to 50 BPR manager’s in 10 BPR companies located in Semarang. The sampling method used is purposive judgment sampling. In total 40 questionnaires received, 38 were complete and hence usable in analysis. Analysis hypothesis is using multiple regression analysis of SPSS program. The results of this study show that budget participation has significant effect for managerial performance, organizational commitment has significant effect for relationship between budget participation and managerial performance,style of leadership has significant effect for relationship between budget participation and managerial performance, job-relevant information has significant effect for relationship between budget participation and managerial performance.Key words : organizational commitment, style of leadership, job-relevant information, budget participation, managerial performance.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP INDEPENDENSI DAN KUALITAS AUDIT AUDITOR DI JAWA TENGAH Germana Cousin; Ardianu Ika S.
AKSES: Jurnal Ekonomi dan Bisnis Vol 5, No 9 (2010)
Publisher : Universitas Wahid Hasyim

Public trust in the public accounting profession directly relating to quality inspection and one important element is the independence of its quality control, then an auditor in an audit carried out must be qualified. So that can give confidence and assurance to the fairness and reliability of the information presented. Because independence is a hallmark of an auditor, the auditor is required of inner honesty accountant when considering the facts and the consideration of objective, unbiased in formulating and stating his opinion. Quality is a difficult thing to measure so that makes it a sensitive matter for individual behavior to audit. Problem behavior is influenced by the orientation of auditors within the ethics of auditors (idealism and relativism) and external factors outside the auditor himself is competition among public accounting firms and audit fees. Because each accounting public office firm was faced with two options ie to lose clients because clients looking for other firms or issuing an opinion in accordance with the wishes of the client.These results, Idealism, audit fees, competition among public accounting firm, relativism significant effect on independence, but the idealism and relativism of no significant impact on audit quality, while the independence of significant effect on audit quality. Keywords: independence, audit quality, ethical orientation, competition among public accounting firm, the audit fee

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