Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap  Kinerja Pengawasan

Saraswati, Komang Sukma; Dharmadiaksa, Ida Bagus

doi:10.24843/eja.2019.v27.i02.p03

Cited by 4 publications

(12 citation statements)

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“…Alternative research was carried out by Cardona et al (2014) to test the effect of cultural and economic factors on a particular country that implemented the IFRS discovered that cultural dimension has a significant effect on the decision to implement the International Financial Reporting Standards (IFRS). Similarly, the study carried out by Sari (2013) reported that organizational culture has a significant effect on the efficient application of public sector accounting. The magnitude of this is classified in the medium category.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 85%

“…This is evident in its effects on organizational performance, which depends on the integration, consensus of values, and individual commitments to common goals. Based on a research on culture carried out by Sari (2013) found that organizational culture can support the success of the effectiveness of accounting implementation by increasing the integration of adequate financial information by paying more attention to document management systematically in each section, applying a single and more stringent standard to integrate information between divisions, providing more attention in bridging information between divisions. A study conducted by Hashim (2012) on CEOs of companies in Malaysia shows that the quality of financial reporting cannot be separated from the influence of organizational culture where positive and significant results are found between culture and financial reporting quality.…”

Section: Pendahuluanmentioning

confidence: 99%

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Organization's Values Perspective to Financial Reporting

Rapina¹,

Carolina²,

Setiawan³

et al. 2020

JKA

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The purpose of this study is to obtain the truth regarding organizations’ financial statements by examining the influence of organizational culture. This is a verification research, with an explanation technique used to determine the factors estimated to affect the variables. The non-probability sampling technique was used to obtain primary data from 65 respondents working in several Indonesia organizations through questionnaires and by observing their accounting and finance divisions. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the estimation of model parameters using the PLS method (Partial Least Square). The consideration of choosing SEM analysis technique is because the variables involved are unobserved variables and there is a causal relationship between the variables. According to initial concepts, organizational culture contributes to financial reporting development due to its ability to reflect an organization's specificity and characters. The result showed that organizational culture is the property and guidelines for all individuals in an organization to carry out their duties, and it influences the presentation of financial statements.Keywords: Accounting; Financial reporting; Organizational cultureAbstrak Penelitian ini bertujuan untuk mendapatkan kebenaran melalui pengujian pengaruh budaya organisasi terhadap penyajian laporan keuangan. Jenis penelitian ini bersifat verifikatif dan bersifat penjelas atau kausalitas untuk mengetahui apa dan seberapa jauh faktor-faktor yang diperkirakan mempengaruhi suatu variabel dengan variabel lainnya. Jenis data yang digunakan adalah data primer dengan instrumen kuesioner yang dibagikan pada 65 responden dari beberapa organisasi di Indonesia. Unit observasi pada penelitian ini adalah bagian akuntansi dan keuangan pada tiap organisasi. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik non-probability. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan penaksiran parameter-parameter model memakai metode PLS (Partial Least Square). Pertimbangan memilih teknik analisis SEM karena variable yang terlibat adalah unobserved variables serta adanya hubungan kausal antar variabelnya. Menurut konsep dikatakan bahwa budaya organisasi akan memberikan kontribusi yang berarti dalam meningkatkan pelaporan keuangan. Budaya organisasi akan mencerminkan spesifikasi dan karakter suatu organisasi. Budaya organisasi tersebut menjadi milik dan pedoman bagi seluruh lapisan individu yang ada pada suatu organisasi dalam menjalankan tugasnya. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh terhadap penyajian laporan keuangan.Kata kunci: Akuntansi; Budaya organisasi; Pelaporan keuangan

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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 85%

Section: Pendahuluanmentioning

confidence: 99%

Organization's Values Perspective to Financial Reporting

Rapina¹,

Carolina²,

Setiawan³

et al. 2020

JKA

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“…UMKM yang mampu menerapkan budaya organisasi yang baik akan dapat meningkatkan kinerja. Beberapa penelitian sebelumnya dilakukan oleh (Setiawati et al, 2021), (Hoiron et al, 2019 dan (Laforet, 2016) mendapatkan hasil bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kinerja. Penelitian tersebut juga didukung oleh penelitian (Muttaqien & Cahyaningati, 2023), (Oktavia & Fernos, 2023) Penggunaan secara terus menerus mengindikasikan adanya intensitas pemakaian yang disebabkan adanya net benefits atau manfaat dari e-commerce dan sistem informasi tersebut.…”

Section: Pendahuluanunclassified

“…Hasil penelitian ini konsisten dengan penelitian yang dilakukan oleh (Setiawati et al, 2021), (Hoiron et al, 2019, serta (Laforet, 2016) yang menyatakan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kinerja. Penelitian tersebut juga didukung oleh penelitian (Muttaqien & Cahyaningati, 2023), (Oktavia & Fernos, 2023), dan (Ahmad Syauqi & Riyadi, 2023) yang menyatakan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap kinerja.…”

Section: Metode Penelitianunclassified

Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM

Dewi,

Damayanthi

2023

E-Jurnal Akuntansi

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Performance describes the success of business entities, especially Micro, Small and Medium Enterprises (MSMEs). The research aims to obtain empirical evidence of the effect of the use of e-commerce, accounting information systems, and organizational culture on the performance of MSMEs in Denpasar City. The research population is MSMEs that use e-commerce in Denpasar City with a total population of 665 business units. The sampling method uses probability sampling with simple random sampling technique. The number of samples is 100 samples. Data collection was carried out by distributing questionnaires and analyzed using the SEM-PLS tool. The results showed that the use of e-commerce, accounting information systems, and organizational culture had a positive and significant effect on the performance of SMEs. Keywords: E-Commerce; Accounting Information System; Organizational Culture; MSMEs Performance.

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“…Kinerja UMKM adalah hasil dari pekerjaan yang direalisasikan sepenuhnya dan jika dibandingkan dengan hasil kerja, target, sasaran atau standar yang diprediksi dan disepakati dalam bisnis dengan aset nilai tambah dan pendapatan yang ditentukan oleh undang-undang (Setiawati et al, 2021).…”

Section: Kinerja Usaha Mikro Kecil Dan Menengahunclassified

Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah

Natsiruddin,

Nuramalia Hasanah,

Diah Armeliza

2023

JAPA

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This study aims to determine the effect of the independent variable, namely E-Commerce,Organizational Culture, and Accounting Knowledge on the dependent variable, namely thePerformance of Micro, Small, and Medium Enterprises. The population of this study is MSMEs located in the Pulogadung Small Industry Center (PIK) area, East Jakarta. MSME performance is measured by e-commerce, organizational culture, and accounting knowledge. The samples obtained were 80 respondents with simple random sampling method. The results of this study indicate that e- commerce does not have a significant effect on the performance of MSMEs and organizational culture and accounting knowledge have a significant influence on the performance of MSMEs.

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Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan

Cited by 4 publications

References 0 publications

Organization's Values Perspective to Financial Reporting

Organization's Values Perspective to Financial Reporting

Penggunaan E-Commerce, Sistem Informasi Akuntansi, Budaya Organisasi, dan Kinerja UMKM

Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah

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