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All Journal DHARMA EKONOMI Jurnal STIE Semarang (Edisi Elektronik) Santri : Jurnal Ekonomi dan Keuangan Islam
Sri Harjanto
STIE Dharma Putra Semarang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI DALAM MEMEDIASI PENGARUH PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN DI BADAN KEPEGAWAIAN DAERAH (BKD) PROVINSI JAWA TENGAH Yeni Ariyani; Heru Sulistiyo; Sri Harjanto
DHARMA EKONOMI Vol 29, No 56 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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Abstract

ABSTRACTThis study aims to analyze the effect of budgetary participation on budgetary gaps mediated by organizational commitment and clarity of budget targets. The research population was all employees at the Central Java Provincial Civil Service Agency (BKD), totaling 167 employees. The sampling technique used simple random sampling and collected as many as 118 respondents, namely employees at the Regional Civil Service Agency (BKD) of Central Java Province. Data were analyzed using path analysis and processed using SPSS version 22.0. The test results show that budget participation has a significant positive effect on the clarity of budget targets. Budget participation has a significant positive effect on organizational commitment. Clarity of budget targets has a significant positive effect on budget gaps. Clarity of budget targets has a significant positive effect on organizational commitment. Budget participation has a significant positive effect on budget gaps. Clarity of budget targets mediates the effect of budgetary participation on budget gaps. Organizational commitment mediates the effect of budgetary participation on budgetary gaps. Keywords: budgetary participation, clarity of budget targets, organizational commitment, the budget gap ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran terhadap kesenjangan anggaran yang di mediasi oleh komitmen organisasi dan kejelasan sasaran anggaran. Populasi penelitian adalah seluruh pegawai di Badan Kepegawaian Daerah (BKD) Provinsi Jawa Tengah berjumlah 167 pegawai. Teknik pengambilan sampel menggunakan simple random sampling dan terkumpul sebanyak 118 responden yakni para pegawai di Badan Kepegawaian Daerah (BKD) Provinsi Jawa Tengah. Data dianalisis dengan menggunakan analisis jalur dan diolah dengan program SPSS versi 22.0. Hasil pengujian menunjukkan partisipasi anggaran berpengaruh positif signifikan terhadap kejelasan sasaran anggaran. Partisipasi anggaran berpengaruh positif signifikan terhadap komitmen organisasi. Kejelasan sasaran anggaran berpengaruh positif signifikan terhadap kesenjangan anggaran. Kejelasan sasaran anggaran berpengaruh positif signifikan terhadap komitmen organisasi. Partisipasi anggaran berpengaruh positif signifikan terhadap kesenjangan anggaran. Kejelasan sasaran anggaran memediasi pengaruh partisipasi anggaran terhadap kesenjangan anggaran. Komitmen organisasi memediasi pengaruh partisipasi anggaran terhadap kesenjangan anggaran. Kata kunci: partisipasi anggaran, kejelasan sasaran anggaran, komitmen organisasi,kesenjangan anggaran
TOTAL ASET, SISTEM PENGENDALIAN INTERNAL, LEVERAGE, ROA DAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC Bagus Kusuma Ardi; Sutopo Sutopo; Sri Harjanto
JURNAL STIE SEMARANG Vol 15 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i1.616

Abstract

Tema penelitian ini adalah Audit Delay, bertujuan menganalisis pengaruh total aset, sistem pengendalian intern, leverage dan return on asset terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2020. Populasi meliputi semua perusahaan go public yang terdaftar di BEI, berjumlah 786 perusahaan dan diambil sebagai sampel sebanyak 87 perusahaan yang dipilih secara random. Analisis menggunakan metode regresi linier berganda, yang hasilnya menunjukkan total aset tidak berpengaruh signifikan terhadap audit delay, leverage berpengaruh positif signifikan terhadap audit delay, sedangkan system pengendalian intern dan return on asset berpengaruh negatif signifikan terhadap audit delay.
Faktor Yang Mempengaruhi Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderating Atta Putra Harjanto; Kiswanto Kiswanto; Nony Rahmawati; Sri Harjanto
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 1 No. 5 (2023): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v1i5.139

Abstract

Auditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial reports in an organization and is a profession trusted by the public. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can in principle be achieved if auditors apply audit standards and principles, act freely without taking sides, comply with the law and adhere to the professional code of ethics. This research analyzes factors that influence audit quality. The purpose of this research is to test how much audit quality is produced by auditors. The analysis technique uses MRA analysis with a sample of Semarang City KAP auditors.
Co-Authors Atta Putra Harjanto Bagus Kusuma Ardi, Bagus Kusuma Heru Sulistiyo Kiswanto Kiswanto Nony Rahmawati Sutopo - Yeni Ariyani