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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi E-JRM Bali International Scientific Forum
Devi Savitri, Devi
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Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

 1 
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 KOMITMEN ORGANISASI DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS: KANTOR AKUNTAN PUBLIK PEKANBARU, BATAM, DAN MEDAN) Wulandari, Riezki; Satriawan, Raja Adri; 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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This research aims to analyze and gets empirical prove at the effect of organizational commitment and role ambiguity on auditor performance with motivation as moderating variable. Respondens in this research is auditors who work in public accounting firm at Pekanbaru, Batam and Medan. The samples is selected by using purposive sampling, collection data method by using questionnaires with the number of sample of this research was 145 auditors from 29 public accounting firms. This research is a quantitative model with data analysis methods and regression analysis using multiple regression analysis and regression moderate. SPSS software version 17 to process data. The results of this research indicate that organizational commitment and role ambiguity have effect to auditor performance. Motivation is a moderating variable between influenced of organizational commitment and role ambiguity to auditor performance.Keywords: organization commitment, role ambiguity, motivation and auditor performance
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
Co-Authors Ardhi Khairi, Ardhi Basalamah, Muhammad Ridwan Dian Ferawati, Dian Raja Adri Satriawan Riezki Wulandari, Riezki Yusrarlaini -, Yusrarlaini