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Journal : Jurnal Ilmiah ASET

Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai Variabel Moderating Iin Indarti; Anton Anton; B Eko Setya Wati
Jurnal Ilmiah Aset Vol 19 No 1 (2017): Jurnal ASET Volume 19 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to determine the influence of budgeting participation on performance of Government Institutions with organizational commitment as a moderating variable. The population in this study were civil servants of Electoral Commission of Central Java and Semarang City amounted to 51 people. The samples in this study were employees who participated in the budget amounted to 40 people. The sampling technique used was purposive sampling technique. The technique of primary data collection was conducted by spreading the questionnaire to the Electoral Commission of Central Java and Semarang City. The results of this study were (1) the participation of budgeting had positive influence on performance of government institutions (2) organizational commitment didn’t empower the influence of budgeting participation on performance of government institutions.
Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio pada Perusahaan Manufaktur Periode 2009 - 2011 Fazulul Arofah; Anton Anton
Jurnal Ilmiah Aset Vol 16 No 1 (2014): Jurnal ASET Volume 16 No 1
Publisher : STIE Widya Manggala

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Abstract

This study aimed to identify and analyze the factors that influence the dividend payout ratio of manufacturing companies in Indonesia. The population was 349 companies listed in Indonesia Stock Exchange, while the samples used were 25 companies. The technique was non-probability sampling with purposive sampling method judgment. The analysis tool used was multiple linear regression analysis method which also used classical assumption test. The results showed that the current ratio, debt to equity, and net profit margin did not affect the dividend payout ratio while the return on investment had significant positive effect. Current ratio, debt to equity, net profit margin, and return on investment simultaneously affected 11.8% dividend payout ratio while the remaining 88.2% were explained by other causes outside the model.