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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Dewi Kusuma Wardani
Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Jalan Kusumanegara No. 121 Yogyakarta
Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ORGANISASI DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI KASUS UNIT KEGIATAN MAHASISWA UST) Nur Hasna; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.341

Abstract

This study was aimed to reveal whether budgetary participation in student activity units (UKM) in UST had an effect on organizational performance through motivation. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis, where budgetary participation becomes the independent variable and organizational performance becomes the dependent variable, and motivation becomes the moderating variable. The results of the analysis conclude that budgeting participation has a positive effect on organizational motivation and performance, motivation also has a positive effect on organizational performance, and budget participation also has a positive effect on organizational performance through motivation. The implication of this research proves that participation in budgeting is one of the elements that has an important role in the growth of organizational performance within members of the student activity unit (UKM).
PENGARUH KARAKTERISTIK EKSEKUTIF DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Anita Primastiwi; Elva Latifah Salsabila
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.377

Abstract

The purpose of this study was to examine the effect of executive and audit committee character on tax avoidance with leverage as an intervening variable. The population in this study is the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The sample selection in this study used purposive sampling. The number of samples in this study were 55 manufacturing industry samples. Data were analyzed using Partial Least Square (PLS) with the support of the SmartPLS 3.0 application. The results of this study indicate that executive character has a positive effect on leverage. The audit committee has a negative effect on leverage. Leverage, executive character, and the audit committee have a positive effect on tax avoidance. Leverage is able to mediate the positive influence of executive and audit committee characters on tax avoidance.
Co-Authors Anita Primastiwi Elva Latifah Salsabila Nur Hasna