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All Journal Jurnal Ilmiah Mahasiswa Akuntansi
Marini Purwanto
Widya Mandala Catholic University Surabaya
Economics, Econometrics & Finance

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PENGARUH OTORITAS PEMIMPIN DAN UNCERTAINTY ENVIRONTMENT TERHADAP BUDGETARY SLACK Erwin Tanjaya; Marini Purwanto
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4759

Abstract

Budgetary slack is the tendency of management to intentionally lower revenues or higher costs. Budget slack can cause losses for the company because the company's performance is less than optimal in determining the targets to be achieved. This action is influenced by various factors such as the authority of the leader and the uncertainty of the environment. This research is an experimental study to examine the influence of the leader's authority and uncertainty environment on the occurrence of budgetary slack. The object of this research is the undergraduate students majoring in Accounting at Widya Mandala Catholic University Surabaya as many as 64 participants, using a 2x2 experimental design. Participants were divided into 4 different cells which were given different treatments. The ANOVA test tool is used to test the results of the data that has been collected in order to test the predetermined hypothesis. Before carrying out the ANOVA test, a Levene test will be carried out to determine the level of homogeneity of the data that has been collected, if the data is not homogeneous then the data cannot be used to continue the test. The results of this test prove that leaders who use coercive power encourage subordinate behavior to do budgetary slack compared to leaders who use legitimate power. For environmental uncertainty variables, subordinates who are in low environmental uncertainty tend to do budgetary slack compared to subordinates who are in high environmental uncertainty.
PENGARUH TINGKAT LIKUIDITAS, TINGKAT LEVERAGE DAN TINGKAT PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mario Dwisaktris; Marini Purwanto; Sofian Sofian
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4829

Abstract

This study seeks to examine the effect of liquidity, leverage and profitability on the completeness of disclosures. This research was done using a quantitative method and hypothesis testing using multiple linear regression as a data analysis technique. This research used a purposive sampling method using manufacturing public companies listed on the Indonesia Stock Exchange in the year of 2019-2020 as a population. After reducing the data, 108 sample companies were obtained, totaling 216 data. This research found out that profitability has no effect on the Completeness of Disclosure of the Company's Financial Statements while liquidity and leverage affect the Completeness of Disclosure of the Company's Financial Statements.
Co-Authors Erwin Tanjaya Mario Dwisaktris Sofian Sofian