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PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN (BUDGETARY SLACK) DENGAN ASIMETRI INFORMASI, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Pemerintah Daerah Kabupaten Rokan Hilir) Ferawati, Dian; -, Yusrarlaini; Savitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research is to test: 1) The effect of Budgetary Participation in the Budgetary Slack. 2) Effect of Budgetary Participation in Budgetary Paricipation in Budgetary Slack with Information Asymetry as Moderating Variabels. 3) Effect of Budgetary Slack with Leadership style as Moderating variables. 4) Effect of Budgetary Participation on Budgetary Slack with Organizational Commitmet as Moderating Variables. The population in this study is SKPD on Kabupaten Rokan Hilir. Data was collected by distributing questionnaires. The findings in this study are: 1) Budgetary Participation significant effect on the Budgetary Slack. Meaning that the first hypothesis in this study received. 2) Information Asymetry significant effect on the Budgetary Slack. Meaning that the second hypothesis in this study recaived. 3) Leader ship style significant effect on the budgetary slack. Meaning that the third hypothesis in this study received. 4) organizational Commitmen significant effect on the Budgetary Slack. Meaning that the fourth hypothesis in this study received. In this study suggested: 1) This research can then consider using a wider research object to the scope of the Province. 2) This study only took Budgetary Participation Variables as Independent Variables and Information Asymmetry, Leadership styles, Organitational Commitmen as Moderating Variables. Therefore to include other Variables that affect the Budget Participation, example: Organizational culture.Keywords: Budget Participation, Budgetary Slack, Information Asymmetry LeadershipStyle, Organizational Commitment
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DARAH KABUPATEN/KOTA (STUDI EMPIRIS KABUPATEN/KOTA DI PULAU SUMATERA) Maiyora, Gita; -, Yusrarlaini; Natariasari, Rizka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to demonstrate empirically the effect caused by the variable size, wealth, the size of local government leglislatif, leverage and intergovernmental revenue effect with the financial performance of local government regency/municipal in Sumatra Island. This study uses purposive sampling with 83 samples obtained from regency/municipal in Sumatera Island. Data analysis techniques used in this study is multiple regression analysis with SPSS 16. The results showed that the regression equation indicates that the variable size has a positively significant effect to the financial performance where the significant value are 0,005 < 0,05 and value of tcount > ttable 2.862 >1.992. and variable intergovermental revenue has positive value and significant impact on financial performance where the significant value are 0,000 < 0,05 and value of tcount > ttable 5.279>1.992. While the variable wealth and the size of the legislature (DPRD) has not significant influence to the financial performance of the region with significance greater than 0.05.Keywords: size, wealth, the size of the legislature, leverage, intergovernmental revenue, financial performance of local government
PENGARUH TEKNOLOGI INFORMASI, SALING KETERGANTUNGAN, DAN STRATEGI BISNIS TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN (SAM) SEBAGAI VARIABEL INTERVENING PADA BANK UMUM DI KOTA PEKANBARU Khairi, Ardhi; -, Yusrarlaini; Savitri, Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze and gets empirical prove of influence of the effect information technology, interdependent, bussiness strategy, and managerial of accountant system characteristic (SAM) broadscope to performance of managerial. Respondent in this research is manager who work ini general bank in pekanbaru city.The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of manager that the sample of this research was 54 of 32 general bank. This research is a quantitative model with data analysis method using SPSS software version 18.00 to process data.The result of this research indicate the effect information technology and interdependent have a significant effect on managerial of accountant system characteristic (SAM) broadscope, but not for business strategy. So, accountant system characteristic (SAM) broadscope is an intervening variable for information technology and interdependent, but not as intervening variable for bussiness strategy.   Keywords: information technology, interdependent, bussiness strategy, managerial of accountant system characteristic (SAM) broadscope, performance of managerial