Widya Akuntansi dan Keuangan最新文献_第4页

BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL 预算预算、透明度以及它对预算和管理绩效的影响

Widya Akuntansi dan Keuangan Pub Date : 2019-02-28 DOI: 10.32795/widyaakuntansi.v1i1.246

Luh Komang Merawati

{"title":"BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL","authors":"Luh Komang Merawati","doi":"10.32795/widyaakuntansi.v1i1.246","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i1.246","url":null,"abstract":"Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of indicators of budgetary participation, difficulty in budget goals, budget feedback, budget evaluation and difficulty in budget goals. \u0000 This research was conducted to examine the effect of budgetary goal characteristics and transparency on budget performance and managerial performance in the Housing, Settlement and Land Agency (DPKPP) of Denpasar City, Bali Province. The data collection method used is by distributing questionnaires and obtained as many as 51 respondents as samples based on purposive sampling technique. The data analysis technique uses Partial Least Square analysis. \u0000 The results showed that the budgetary goal characteristics did not affect budget performance, the budgetary goal characteristics had a positive effect on managerial performance, transparency had a positive effect on budget performance, while transparency had a negative effect on managerial performance in DPKPP Denpasar.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127891105","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: 2

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN 机构所有权和管理所有权对企业价值的影响

Widya Akuntansi dan Keuangan Pub Date : 2019-02-28 DOI: 10.32795/WIDYAAKUNTANSI.V1I1.249

P. Ayu, N. Sumadi

引用次数: 10

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING 管理所有权结构对公司价值的影响，股息政策为可变干预因素

Widya Akuntansi dan Keuangan Pub Date : 2019-02-28 DOI: 10.32795/widyaakuntansi.v1i1.244

Kadek Dewi Padnyawati, N. Kusumawati

{"title":"PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL PADA NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING","authors":"Kadek Dewi Padnyawati, N. Kusumawati","doi":"10.32795/widyaakuntansi.v1i1.244","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i1.244","url":null,"abstract":"The purpose of this study was to determine the effect of managerial ownership structure on firm value with dividend policy as an intervening variable (case study on manufacturing companies on the IDX for the period 2014-2016). The number of samples taken was 42 manufacturing companies. Data collection is done through non-participant observation. Multiple regression analysis techniques and path analysis. \u0000Based on the results of the analysis it was found that the managerial ownership structure had a positive and significant effect on firm value. Managerial ownership structure has a positive and significant effect on dividend policy. Dividend policy has a positive and significant effect on firm value. This result supports Signaling theory, that dividend payments are a signal to the market, so dividend payments can increase market appreciation for the company's shares. Then there is an indirect effect of managerial ownership structure on the value of company with dividend policy as an intervening variable. This proves that dividend policy is an intervening variable that connects managerial ownership structure with firm value.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132558555","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: 2

EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT 高层管理支持、系统质量和信息质量对渝中区兰巴格县会计信息系统用户满意度的影响

Widya Akuntansi dan Keuangan Pub Date : 2019-01-22 DOI: 10.32795/WIDYAAKUNTANSI.V1I1.251

Sang Ayu Putu Arie Indraswarawati, I. Putra, Ni Wayan Cahyani

引用次数: 1