Abstract:The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through organization commitment and motivation as moderating variable. The inconsistency situations between results of the prior research, about the influence of budget participation on managerial performance become a motivation of this study. Data used in this study is obtained from ideas or perceptions of managers who filled and gave the questionnaires back to the researcher. From 200 questionnaires which distributed to managers on manufacturing companies which stated at Jakarta and Tangerang. 122 (61%) questionnaires were sent back, and 19 questionnaires can't used because of the incomplete answer, for then analyzed with moderate regression analysis in SPSS 19.00. The result of these study proving that the value of directly influence between budget participation toward managerial performance. Commitment as variable moderating succeed given influence, but not with the motivation. However, the researcher can make conclusion that organization commitment as moderating variable is influence the managers participation in compose budget toward their performance on managerial activities, but not with the motivation as moderating variable.Key words: budget participation, organization commitment, motivation and managerial performance.Abstrak: Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai ada atau tidaknya pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pada perusahaan manufaktur dengan komitmen organisasi dan motivasi sebagai variable moderating. Adanya ketidakkonsistenan hasil dari penelitian-penelitian sebelumnya menjadi motivasi peneliti untuk dilakukannya kembali penelitian ini. Data yang diperoleh dikumpulkan dengan cara menyebarkan kuesioner kepada para manajer perusahaan dan tim penyusun anggaran. Dari 200 kuesioner yang disebarkan kepada perusahaan manufaktur yang berdomisili di daerah Jakarta dan Tangerang, hanya 122 kuesioner yang dapat diperoleh kembali dan 19 kuesioner tidak dapat digunakan karena data yang diisi tidak lengkap. Penelitian ini dilakukan dengan menggunakan bantuan SPSS (Statistical Program For Social Science) versi 19.00. Metode statistik yang digunakan untuk menguji hipotesis yaitu model Simple Regression, Multiple Regression dan Moderated Regression Analysis. Sebelum melakukan pengujian hipotesis dilakukan pengujian kualitas data, dan asumsi klasik. Hasil penelitian menunjukkan partisipasi anggaran berpengaruh terhadap kinerja manajerial, dan interaksi antara partisipasi
The purpose of this research is to analyze the effect of corporate governance, profitability, and foreign ownership on dividend policy. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 95 data are selected as samples. Data processing in this research uses software program IBM SPSS version 23. The result shows that board size have a significant effect on dividend policy. Board independence do not have a significant effect on dividend policy. CEO duality do not have a significant effect on dividend policy. Profitability have a significant effect on dividend policy. Foreign ownership have a significant effect on dividend policy.
This research aims to find out and analyze the impact of audit committee financial expertise, audit quality that is proxied by external audit firm size, and profitability on real earnings management. The method used in this research was purposive sampling with a total sample of 59 manufacturing companies listed in Indonesian Stock Exchange (IDX). The type of data used was secondary data acquired through financial statements extracted from www.idx.co.id. Data analysis methods used in this research were classical assumption analysis, descriptive statistical test, f test, t test, and the test of determination coefficient. T test was used to test this study’s hypothesis. Final result of the study showed that audit committee financial expertise and audit quality proxied by external audit firm size do not have any significant effect on real earnings management, while profitability has been shown to have a positive effect on real earnings management.
The purpose of this study is to find out and analyze the influence of dividend policy, earning volatility, debt policy, growth asset and earning per share. The research method used was purposive sampling with a total sample of 35 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using years of observation, namely 2015-2017. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. Data analysis method used is descriptive statistical test,multicollinearity test,f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test. The results of the study show that the dividend policy, earning volatility, debt policy and growth asset do not have a significant effect on share price volatility, while the earning per share has a significant negative effect on share price volatility.
The purpose of this research is to examine the effect of profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This research uses 150 data with 50 companies selected per year. Analysis tool used multiple linear regression of SPSS 21.00. The dependent variable on this research is firm value, and the independent variable returns on equity, enterprise risk management, and corporate social responsibility. The result showed that return on equity and enterprise risk management affect the firm value, while corporate social responsibility has no effect on firm value.
This research aims at how the influence of leverage, liquidity, company size and investment opportunity set on earnings quality in manufacturing industries listed on the Indonesia Stock Exchange during 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 76 companies. Data processing techniques using dated panel what helped by Eviews program and Microsoft Excel 2013. The results of this study indicate that leverage and firm size have a significant influence on earning quality, and liquidity and investment opportunity set don’t have a significant influence on earning quality.The implication of this study is the need to increase the accuracy of leverage, liquidity, firm size and investment opportunity set to increase earning quality of company in order to predict future cash flows and become an accurate basis for users of financial statements that make financial reports the basis for decision making.
Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23. The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.
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