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Pengaruh Pendapatan Asli Daerah terhadap Belanja Barang dan Jasa dengan Budget Ratcheting sebagai Variabel Moderating 区域的原始收入对中间型变量预算和服务的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-05-27 DOI: 10.24036/jea.v4i2.495
M. Mariani, Vita Fitria Sari
{"title":"Pengaruh Pendapatan Asli Daerah terhadap Belanja Barang dan Jasa dengan Budget Ratcheting sebagai Variabel Moderating","authors":"M. Mariani, Vita Fitria Sari","doi":"10.24036/jea.v4i2.495","DOIUrl":"https://doi.org/10.24036/jea.v4i2.495","url":null,"abstract":"This study aims to (a) determine the effect of Regional Original Income on goods and services expenditure (b) determine the Ratcheting budget in influencing the relationship of Regional Original Income with Goods and Services Expenditure. The population in this study is the APBD and LRA of the Regency/City Government of West Sumatra Province using the 2016-2019 time series obtained from djpk.kemenkeu.go.id. The data analysis technique used in this research is multiple regression analysis. From the results of this study, the value of t arithmetic < t table is 0.689 > 1.666 and a significant value of 0.448> 0.05, it can be explained that Regional Original Income does not affect the expenditure of goods and services. Then the test results on Budget Ratcheting decreased in Adjusted R Square from 42.4% in the first regression to 41.3% in the second regression. So it can be said that Budget Ratcheting weakens the relationship between Local Revenue and Expenditure on Goods and Services.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126613822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial pada Perhotelan di Kota Padang 预算参与和组织承诺对巴东酒店管理绩效的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-05-27 DOI: 10.24036/jea.v4i2.528
Fardhila Amani, Halmawati Halmawati
{"title":"Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial pada Perhotelan di Kota Padang","authors":"Fardhila Amani, Halmawati Halmawati","doi":"10.24036/jea.v4i2.528","DOIUrl":"https://doi.org/10.24036/jea.v4i2.528","url":null,"abstract":"This study aims to examine the effect of budget participation and organizational commitment on managerial performance. Type of this research is a quantitative research. The population in this study 37 hotels in the city of Padang. The sampling technique used the purposive sampling. This study uses subject data and the sources of the data of this research is the primary data. This study used a questionnaire survey method. The data analysis technique uses in this study are multiple linear regression analysis, with managerial performance as the dependent variable, budget participation and organizational commitment as the independent variable. The results of this study indicate that budget participation and organizational commitment has positive significant influence of managerial performance.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122023687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Motivasi dan Komitmen Organisasi sebagai Pemoderasi 预算参与、组织激励和承诺建模的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-05-27 DOI: 10.24036/jea.v4i2.501
Wahyu Puteri Dinanti, Salma Taqwa
{"title":"Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Motivasi dan Komitmen Organisasi sebagai Pemoderasi","authors":"Wahyu Puteri Dinanti, Salma Taqwa","doi":"10.24036/jea.v4i2.501","DOIUrl":"https://doi.org/10.24036/jea.v4i2.501","url":null,"abstract":"This study aims to determine the effect of budgetary participation on budgetary slack moderated by organizational motivation and commitment. This research was conducted in the regional organization   Limapuluh Kota Regency. Respondents used in the study were the Head of OPD, Head of Finance and employees who play a role in the budgeting process, with a total of 93 respondents. Sample selection was done by using purposive sampling method. Data collection was done through a questionnaire. The analytical technique used in this research is Moderated Regression Analysis with IBM SPSS 25 software for windows. From the simple regression results, it produces one hypothesis that shows its effect on budgetary slack, namely: 1) budget participation has a positive and significant effect on budgetary slack. Meanwhile, the results of the moderating regression analysis show two hypotheses that have no effect on budgetary slack, namely: 2) the interaction between budgetary participation and motivation has a negative and insignificant effect on budgetary slack. 3) the interaction between budget participation and organizational commitment has a positive and no significant effect on budgetary slack.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133022729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Tingkat Kinerja dan Manajemen Laba terhadapManajemen Kesan: Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2020 利润表现和管理对印象管理的影响:2011 -2020年上市的食品和饮料制造部门的实证研究
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-05-27 DOI: 10.24036/jea.v4i2.496
Nabila Amanda, Halmawati Halmawati
{"title":"Pengaruh Tingkat Kinerja dan Manajemen Laba terhadapManajemen Kesan: Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017-2020","authors":"Nabila Amanda, Halmawati Halmawati","doi":"10.24036/jea.v4i2.496","DOIUrl":"https://doi.org/10.24036/jea.v4i2.496","url":null,"abstract":"This study aims to determine the effect of financial performance and earnings management on impression management in the MD&A section of the annual report. The type of research used is associative-quantitative with multiple linear regression analysis. The population in this study are all manufacturing companies in the food and beverage sub-sector listed on the Indonesian’s Stock Exchange in 2017-2020. Sampling in this study used purposive sampling method and resulted in 84 research samples. impression management variables were analyzed through content analysis to measure the intensity of impression management. Financial performance variable is measured using return on assets (ROA). Earnings management variable is measured using discretionary accruals with modified Jones model. The results of this study prove that financial performance and earnings management have a negative effect on impression management in the MD&A section of the Annual Report.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"500 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116696923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Bank Syariah 董事会的特征对伊斯兰银行绩效的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-03-15 DOI: 10.24036/jea.v4i1.443
Rizki Audio 14, Vanica Serly
{"title":"Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Bank Syariah","authors":"Rizki Audio 14, Vanica Serly","doi":"10.24036/jea.v4i1.443","DOIUrl":"https://doi.org/10.24036/jea.v4i1.443","url":null,"abstract":"This study aims to examine the effect of the characteristics of the board of directors on the performance of Islamic banks. This study examines the characteristics of the board of directors in proxy Size of the board of directors, remuneration of the board of directors, frequency of board of directors meetings, age of the board of directors, educational background of the board of directors. This study uses a sample of Islamic banking registered with the OJK from 2015-2016. The results of this study found that the remuneration of the board of directors has a positive effect on the performance of Islamic banks, while the size of the board of directors, the frequency of board of directors meetings, the age of the board of directors, the educational background of the board of directors does not affect the performance of Islamic banks.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124316339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Perubahan Belanja Modal 金融自主、盈余和剩余预算计算对资本支出变化的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-03-14 DOI: 10.24036/jea.v4i1.407
Afan Fernando, Vita Fitria Sari
{"title":"Pengaruh Otonomi Keuangan, Akumulasi Surplus dan Sisa Lebih Perhitungan Anggaran (SiLPA) Terhadap Perubahan Belanja Modal","authors":"Afan Fernando, Vita Fitria Sari","doi":"10.24036/jea.v4i1.407","DOIUrl":"https://doi.org/10.24036/jea.v4i1.407","url":null,"abstract":"This study aims to determine the extent to which financial autonomy, surplus accumulation and excess budget calculations product can affect changes in the capital expenditure budget of district/city governments in Sumatra. The population in this study is the Regency/City in Sumatra in 2016-2019. This study uses secondary data. The sampling technique used purposive sampling technique with a sample of 51 districts/cities with a period of 4 years. Data analysis used panel data regression analysis. The results showed that financial autonomy, surplus accumulation had an effect on changes in capital expenditures. Meanwhile, the remainder of the calculation of the budget and gross regional domestic product has no effect on changes in capital expenditures.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"648 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116475938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Partisipasi Anggaran dan Akuntabilitas Publik Terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang 预算参与和公共责任对管理绩效的影响:巴东地区设备工作队的实证研究
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-02-27 DOI: 10.24036/jea.v4i1.441
Rijalul Muhsin, Sany Dwita
{"title":"Pengaruh Partisipasi Anggaran dan Akuntabilitas Publik Terhadap Kinerja Manajerial: Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Padang","authors":"Rijalul Muhsin, Sany Dwita","doi":"10.24036/jea.v4i1.441","DOIUrl":"https://doi.org/10.24036/jea.v4i1.441","url":null,"abstract":"This study aims to see the effect of budgetary participation and public accountability on the managerial performance of the Padang City SKPD. The population in this study were structural officials in the SKPD of Padang City, as many as 110 respondents. The sample in this study used purposive sampling technique. The analytical method used is Multiple Linear Regression Analysis. The results of this study indicate that budgetary participation has an effect on the managerial performance of the Padang City SKPD, while public accountability has no effect on the Padang City SKPD managerial performance.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134268071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Kompleksitas Daerah, Ukuran Pemerintah Daerah dan Pertumbuhan Ekonomi terhadap Kelemahan Sistem Pengendalian Internal Pemerintah Daerah 地方复杂性、地方政府规模和经济增长对地方政府内部控制系统缺陷的影响
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-02-27 DOI: 10.24036/jea.v4i1.468
Melia Andesti, Henri Agustin
{"title":"Pengaruh Kompleksitas Daerah, Ukuran Pemerintah Daerah dan Pertumbuhan Ekonomi terhadap Kelemahan Sistem Pengendalian Internal Pemerintah Daerah","authors":"Melia Andesti, Henri Agustin","doi":"10.24036/jea.v4i1.468","DOIUrl":"https://doi.org/10.24036/jea.v4i1.468","url":null,"abstract":"The review is conducted with the purpose of acquiring empirical evidence related the effect of complexities of local goverment, the local size  goverment and economic growth to internal control weakness. The population of this reseacrh are local goverment in Aceh and Sumatera Utara Province of 2017-2019. The sample were determined by using purposive sampling methode. Based on predetermined criteria, 156 local goverments hae been selected as samples.the kind of information use is secondary data from the report of local goverment finances from the audit board of BPK, and Gross Domestic Regional Product (PDRB) report. This reseacrh was carried out using multiple linear regression analysis with help of software SPSS version 25. The afterefects of this reseacrh showed that complexities of local goverment has a significant positive effect on internal control weakness, the local size goverment has a significant negative effect on internal control weakness. Meanwhile economic growth has not siginificant effect on internal control weakness.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131533746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pelatihan Auditor, Tekanan Waktu, dan Skeptisisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat 审核员培训、时间压力和专业怀疑论者作弊能力的影响:西苏门答腊省代表的实证研究
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-02-27 DOI: 10.24036/jea.v4i1.476
Okmi Elfia, Erinos Nr
{"title":"Pengaruh Pelatihan Auditor, Tekanan Waktu, dan Skeptisisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat","authors":"Okmi Elfia, Erinos Nr","doi":"10.24036/jea.v4i1.476","DOIUrl":"https://doi.org/10.24036/jea.v4i1.476","url":null,"abstract":"This study aims to examine the effect of auditor training, time pressure, and professional skepticism on the auditor's ability to detect fraud. Population in this study were the auditors of the BPK RI Representatives of the Province of West Sumatra, while the sample in this study was the auditors of the BPK RI Representatives of the Province of West Sumatra a total of 38 people. The sampling method used is total sampling. Sources of data in this study are primary data and data collection techniques using questionnaires. The results of this study indicate that auditor training has a positive effect on the auditor's ability to detect fraud, while time pressure and professional skepticism have no effect on the auditor's ability to detect fraud. Therefore, auditors are advised to attend training more often so that their ability to detect fraud will also improve.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"60 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123391622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kepatuhan Terhadap Regulasi sebagai Variabel Pemoderasi 其预算目标清晰、会计控制和报告系统对政府机构绩效的责任的影响，以及对监管作为变量的遵守
JURNAL EKSPLORASI AKUNTANSI Pub Date : 2022-02-27 DOI: 10.24036/jea.v4i1.463
Helin Gustri Mulya, Eka Fauzihardani
{"title":"Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Kepatuhan Terhadap Regulasi sebagai Variabel Pemoderasi","authors":"Helin Gustri Mulya, Eka Fauzihardani","doi":"10.24036/jea.v4i1.463","DOIUrl":"https://doi.org/10.24036/jea.v4i1.463","url":null,"abstract":"This research aimed on analyzing of budget goal clarity, accounting controls and systems reporting for performance accountability government agencies with regulatory compliance as moderating variable. In this research, officials who served as a head agency, finance program and evaluation chiefs, treasurers and finance staff at 30 SKPD in Sungai Penuh district were as a respondent . The sampling method uses purposive sampling, while the data processing method uses multiple linear regression analysis. The amount of samples in this study was 90 respondents. The statistic testing result showed that accounting controls and systems reporting have no effect on performance accountability of government agencies, but variable budget goal clarity have positive significant effect on performance accountability of government agencies. The regulatory compliance as moderating variable could moderated the relationship between variable budget goal clarity, controls accounting and systems reporting with performance accountability of government agencies Sungai Penuh. Suggestions for further research to increase the sample and add new variables that may have an effect.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122583625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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