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All Journal Jurnal Ekonomi Journal The Winners Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Quantitative Economics and Management Studies Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Abdimas
Linda Santioso
Tarumanagara University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur di Jakarta dan Tangerang) Gunawan, Aditiya Christianto; Santioso, Linda
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.807 KB) | DOI: 10.24912/ja.v19i1.119

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada perusahaan manufaktur dengan komitmen organisasi dan motivasi sebagai variable moderating. Adanya ketidakkonsistenan hasil dari penelitian-penelitian sebelumnya menjadi motivasi peneliti untuk dilakukannya kembali penelitian ini. Data yang diperoleh dikumpulkan dengan cara menyebarkan kuesioner kepada para manajer perusahaan dan tim penyusun anggaran. Dari 200 kuesioner yang disebarkan kepada perusahaan manufaktur yang berdomisili di daerah Jakarta dan Tangerang, hanya 122 kuesioner yang dapat diperoleh kembali dan 19 kuesioner tidak dapat digunakan karena data yang diisi tidak lengkap. Penelitian ini dilakukan dengan menggunakan bantuan SPSS (Statistical Program For Social Science) versi 19.00. Metode statistik yang digunakan untuk menguji hipotesis yaitu model Simple Regression, Multiple Regression dan Moderated Regression Analysis. Sebelum melakukan pengujian hipotesis dilakukan pengujian kualitas data, dan asumsi klasik. Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap kinerja manajerial, dan interaksi antara partisipasi anggaran dengan komitmen organisasi juga memiliki pengaruh terhadap kinerja manajerial, sedangkan motivasi tidak berhasil memoderasi pengaruh partisipasi anggaran terhadap kinerja manajerial. Penelitian selanjutnya disarankan agar menambah sektor perusahaan yang menjadi sampel penelitian, serta menambahkan variabel-variabel lainnya yang mempengaruhi kinerja manajerial.The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through organization commitment and motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers who filled and gave the questionnaires back to the researcher. From 200 questionnaires which distributed to managers on manufacturing companies which stated at Jakarta and Tangerang. 122 (61%) questionnaires were sent back, and 19 questionnaires can’t used because of the incomplete answer, for then analyzed with moderate regression analysis in SPSS 19.00. The result of these study proving that the value of directly influence between budget participation toward managerial performance. Commitment as variable moderating succeed given influence, but not with the motivation. However, the researcher can make conclusion that organization commitment as moderating variable is influence the managers participation in compose budget toward their performance on managerial activities, but not with the motivation as moderating variable.
Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016 Bangun, Nurainun; Yuniarwati, Yuniarwati; Santioso, Linda
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.189 KB) | DOI: 10.24912/ja.v22i2.353

Abstract

The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
Co-Authors Agusyah, Abel Abdallah Aldian Salim Alverianti, Adeline Angelia Angelia Aristha, Adya Juni Audrey Felicia Suroso Boenyamin, Angelina William Bonal, Emilie Monique Carolina, Valentina Christine Christine Danikhtiarananda, Bagas Anugrah Daryatno, Andreas Bambang Daryatno, Andreas Bambang Deliana, Audrey Dintia, Cecilia Dra. Nurainun M.M.,Ak Bangun Emilie Monique Bonal F.X. Kurniawan Tjakrawala, F.X. Kurniawan Febrianty, Levina Felle, Aderiana Rosalia Firdaus, Syntia Goewyn, Peggy Gunawan, Aditiya Christianto Gunawan, Nita Patricia Halim, Caroline Maretha Hariyanto, Jessenia Lorreta Henlindra , Catherine Oktovella Kurnia, Fransisca Kurniati W. Andani Lesmana, Daniel Limanjaya, Vinson Liong, Jhun Magdalena, Katherine Marcello Mariaty, Nani Mianti Natalia, Delvina Natasha Caesar Devona Prasetya, Billy Putra, Rizki Pratama Putri Jehova, Aurora Regina, Michelle Safitri, Sarah Salim, Aldian Septiana, Maitri Sutta Siwalette, Jovanka Evangelia Sylvia, Sylvia Tambunan, Lydia Septaria Teresia, Teresia Verin, Verin Yani Joko, Devi YENNY YENNY Yessica, Tiffany Yuniarwati, Yuniarwati Zahirah , Afifah Nabilah