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<![CDATA[Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Aparat Pemerintah Daerah Dengan Budaya Organisasi, Komitmen Organisasi, Motivasi, Desentralisasi, dan Job Relevant Information Sebagai Variabel Moderasi ]]>
<![CDATA[Nazaruddin, Ietje]]>;
<![CDATA[Setyawan, Henry]]>
<![CDATA[ Journal of Accounting and Investment Vol 12, No 2: July 2011 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This research was conducted to examined the influence of budgetary Participation to the performance of local government apparatus with organizational culture, organizational commitment, motivation, desentralization, and job relevant information as a moderating variable. The samples in this study using purposive sampling that is non probability sample that conform with certain criteria or considerations. The sample in this study are structural officials in the District Government of Kulon Progo which amounted to 104 respondents. The results of this study indicate that budgetary participation is not influence positive on the performance of local government apparatus. Organizational culture as a moderating role in the relationship between budgetary participation on the performance of local government apparatus. Organizational commitment, motivation, decentralization, and job relevant information can’t moderate the relationship between the budgetary participation with the performance of local government apparatus.]]>
<![CDATA[CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Nazaruddin, Ietje]]>
<![CDATA[ Journal of Accounting and Investment Vol 9, No 2: July 2008 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This research try to explore wether the good corporate governance system related to corporate performance. Sample this study are companies listed in the Indonesia Stock Exchange. This research find that good corporate governance no relationship to firm performance and value. Result study not significant may be implementation the good corporate governance still new in Indonesia and than the effect nothing clear.]]>
<![CDATA[Penerimaan Auditor atas Dysfunctional Audit Behavior: Sebuah Pendekatan Karakteristik Personal Auditor ]]>
<![CDATA[Evanauli, Ratna Prasetyoningrum]]>;
<![CDATA[Nazaruddin, Ietje]]>
<![CDATA[ Journal of Accounting and Investment Vol 14, No 2: July 2013 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study is aimed at finding out the relationship between personal characteristics and dysfunctional audit behavior. The inconsistency results of previous studies about factors that lead to dysfunctional audit behavior make it necessary to do another research on this matter. This research is important because of the increasing demand from financial statement’s users on auditor professionalism in order to obtain a qualified audit report and dysfunctional audit behavior is one that threatens the quality of audit. The respondents in this study are auditors working at audit firms in Yogyakarta and Surakarta. The sample taken using convenience sampling technique. The hypotheses were examined by using SPSS 16.0 program. The results find that locus of control, performance, and religiosity are significantly influental on dysfunctional audit behavior where as turnover intention has no influence on dysfunctional audit behavior because p value (0,695) α (0,05).]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CORPORATE SOCIAL RESPONCIBILITY DISCLOSURE) PADA LAPORAN TAHUNAN (STUDI EMPIRIS PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Rahmawati, Hapsari Diah]]>;
<![CDATA[Nazaruddin, Ietje]]>
<![CDATA[ Journal of Accounting and Investment Vol 10, No 2: July 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This research is aims to examine the influence of structure ownership are considered by corporate social responsibility disclosure at annual report 2005-2007. The sample of this research is Indonesian Stock Exchange listed companies of the period 2005-2007, reporting complete annual report and reporting corporate social disclosure, and published at Indonesian Capital Market Directory (ICMD). The analysis method used is multiple regression. This result of the research shows that foreign ownership, institutional ownership, public ownership do not have effect to CSR disclosure, and Management Ownership have effect to CSR disclosure.]]>
<![CDATA[Pengaruh Customization dan Interdependensi terhadap Karakteristik Informasi Sistem Akuntansi Manajemen Broad scope dan Aggregation ]]>
<![CDATA[Ietje Nazaruddin]]>;
<![CDATA[Subhan Fajry]]>
<![CDATA[ Journal of Accounting and Investment Vol 6, No 2: July 2005 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study examined empirically whether the relation between customization and characteristic of management accounting systems, especially broad scope and aggregation information is a direct one or whether the relation operates via interdependence. The purpose of this study is to reexamine the result of Bouwens (1998) and Bouwens and Abernethy (2000) and Anggraini (2003) study which revealed there was not strong support for characteristic of broad scope management accounting systems and aggregation of information for uncertainty in managerial decision makings. This is different from earlier studies of Mia Chenhall (!994), Abernethy Gutherie (1994), Chong (1998). This theory suggests that customization has a direct effect on the use characteristic of management accounting systems, but also that customization augments interdependence between departments which in turn affect characteristic of management accounting systems use. Responses of 87 managers (production and marketing) were analyzed by Path analysis is used to test the model. The result of this study confirms the studies of Bouwens (1998) and Bouwens and Abernethy (2000) but differs the study of Anggraini (2003). Customization does not influence characteristic management accounting systems broad scope and aggregation information use via interdependence.]]>
<![CDATA[Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Nilai dan Kinerja Perusahaan ]]>
<![CDATA[Gatot Ahmad Sirojudin]]>;
<![CDATA[Ietje Nazaruddin]]>
<![CDATA[ Journal of Accounting and Investment Vol 15, No 2: July 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[The aim of this study is to analyze the effect of intellectual capital and intellectual capital disclosures on corporate value and performance of the company. The sample used in this study is a company that reported annual reports and ICMD listed on the Indonesia Stock Exchange. The statistical method used is Partial Least Square, with hypothesis testing the value of the t statistic. Result shows that intellectual capital and intellectual capital disclosures have positive and significant impact on value and the company's performance. However, the disclosure of intellectual capital has no significant effect on the company's performance.]]>
<![CDATA[Desentralisasi, Sistem Pengendalian Akuntansi Dan Kinerja Organisasi ]]>
<![CDATA[Ietje Nazaruddin]]>;
<![CDATA[Erni Suryandari]]>;
<![CDATA[Barbara Gunawan]]>
<![CDATA[ Journal of Accounting and Investment Vol 4, No 2: July 2003 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study examines the relationship between the use accounting controls system and decentralization with manager’s performance on public sector organizations. Decentralization refers to the level autonomy delegated to the manager’s public sector organizations. Responses of 45 managers public sector organizations in Yogyakarta were analyzed by using a path analytic technique. The relationships between variables were specified by a series of path coefficient, which are equivalent to standardized beta coefficient. The result studies indicate a positive and significant relationship between decentralization and use of accounting controls system, thereby supporting H1. Other result reveal a positive and significant relationship between the use of accounting controls system and decentralization with performance, thus H2, H3 could be supported. The results of study indicate that the use of accounting controls system acts as mediator in the relationship between decentralization of decision making and performance of managers public sector on Yogyakarta. The result reveal that increased level of decentralization is associated with and increased use accounting controls system which, in turn, is associated with improved managers performance on public sector organizations]]>
<![CDATA[The Role of Religiosity and Patriotism in Improving Taxpayer Compliance ]]>
<![CDATA[Ietje Nazaruddin]]>
<![CDATA[ Journal of Accounting and Investment Vol 20, No 1: January 2019 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.2001111
<![CDATA[The purpose of this study is to examine the direct effect of religiosity on taxpayer compliance. In addition, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer patriotism. The data were gathered survey method that was able to collect as much 78 data that can be used for analysis. The validity, reliability of instruments and classical assumptions test were conducted before testing the hypothesis. Simple and multiple regression were used to test the relationship between variables. The indirect influence was tested using Hayes's bootstrapping method. The results showed that the level of religiosity had a positive effect on patriotism and taxpayer compliance. High patriotism would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of patriotism.]]>
<![CDATA[PERSEPSI MAHASISWA TERHADAP PROFESI AKUNTAN DAN DAMPAKNYA PADA PROGRAM STUDI AKUNTANSI ]]>
<![CDATA[Ietje Nazaruddin]]>
<![CDATA[ Journal of Accounting and Investment Vol 9, No 1: January 2008 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[Recently many accounting programs have simultaneously faced declining enrollments. Changes in business environment have created a perceived need more creative individuals in the accounting profession. This study asserts that to attract these people, we will have to change existing perceptions of the profession. The present study focuses on the point by examining the relationship between students’ inherent creativity, their perceptions of the accounting profession and their decisions to choose accounting as major. Finding indicate that a student view of the accounting profession as interesting relates negatively to interaction between the student’s inherent creativity and the extent to which he or she holds a traditional view of accounting.]]>
<![CDATA[Pengukuran Kinerja Non Finansial: Suatu Cara meningkatkan ‘Value’ Perusahaan ]]>
<![CDATA[Ietje Nazaruddin]]>
<![CDATA[ Journal of Accounting and Investment Vol 1, No 1: January 2000 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[The primary purpose performance evaluation is to motivate employees to attain organizational goals and to comply with predetermined behavior standards to produce desire actions and out comes. The behavior standards could be prescribed managerial policies or formal plans for desire integrated actions (Siegel, 1989). Innovation in measuring the financial performance of these organizations played a vital role in their successful growth at the industrial age. Unfortunately, Financial measure are used for monitoring purpose are not under the complete control of the people being monitored (Zimmermen, 1995). At its heart, an overemphasis on achieving and maintaining short-term financial results can cause companies to overinvest in short-term fixes and to underinvest in long-term value creation, particularly in the intangible and intellectual assets that generate (Kaplan, 1999) The emergence of the information era requires the new measurements systems, that complete financial measurement to improve competitive organizations. The non-financial measurement complement financial measures of the drivers of future performance to superior performance. Non financial measure can solve to overemphasis maximize short-term financial result if only financial measure uses. Kaplan introduces the way to solve the irresistible force to build long-range competitive capabilities and the immovable object of the historical-cost financial accounting model has created a new synthesis: the Balanced Scorecard]]>
