Jurnal Riset Akuntansi Terpadu最新文献

The Influence of Budget Preparation Participation on Managerial Performance with Organizational Commitment, Leadership Style and Motivation as Moderating Variables 以组织承诺、领导风格和动机为调节变量的预算编制参与对管理绩效的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.22134

Aliah Pratiwi, Reza Muhammad Rizqi

{"title":"The Influence of Budget Preparation Participation on Managerial Performance with Organizational Commitment, Leadership Style and Motivation as Moderating Variables","authors":"Aliah Pratiwi, Reza Muhammad Rizqi","doi":"10.35448/jrat.v16i2.22134","DOIUrl":"https://doi.org/10.35448/jrat.v16i2.22134","url":null,"abstract":"This research aims to test and analyze the effect of budget participation on managerial performance and to test and analyze the effect of budget participation on managerial performance with organizational commitment, leadership style and motivation as moderating variables. The population in this study were employees of PT. Port Indonesia III Bima Branch has 110 employees. The samples in the research were employees who held positions and were involved in budget preparation and had a minimum work period of one year during the budget preparation period. Based on these criteria, the total sample was 53 respondents. The data analysis tool uses Smart PLS 3.0. The research results show that budget participation has a positive and significant effect on managerial performance. The research results also show that organizational commitment has a positive and significant effect on the relationship between budget participation and managerial performance, then the research results state that leadership style has a negative and insignificant effect on the relationship between budget participation and managerial performance, and other results motivation has a negative and significant effect on the relationship between budget participation and managerial performance.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"213 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139307026","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

Equity mutual fund performance Risk factors 股票共同基金业绩风险因素

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.22388

Akhmadi Akhmadi, Fauji Sanusi, Dony Dony

{"title":"Equity mutual fund performance Risk factors","authors":"Akhmadi Akhmadi, Fauji Sanusi, Dony Dony","doi":"10.35448/jrat.v16i2.22388","DOIUrl":"https://doi.org/10.35448/jrat.v16i2.22388","url":null,"abstract":"This study aimed to look at the factors influencing both traditional and Islamic equities fund performance while analyzing stock fund performance. The population of the study consisted of 300 conventional and sharia mutual funds registered with and disclosed by the Financial Services Authority for the years 2014 to 2018. Additionally, 100 people were selected as the research sample by the purposive technique. Data analysis employed both descriptive and inferential statistics, including multiple regressions, conventional assumption tests, and hypothesis testing. The results of the study show that the performance of conventional stock mutual funds is significantly influenced by conventional stocks, stock selection, market timing, and fund size. Cash flow and fund longevity, however, made no appreciable difference. In contrast, the size and durability of the fund have a significant impact on the performance of sharia mutual funds in the stock market. Meanwhile, there is no noticeable impact from market timing or fund cash flow. This research has several limitations because it was only conducted on the Indonesian capital market and did not account for any potential strengthening or weakening variables. Future research should concentrate on these elements.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139309391","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

Do Chief Executive Officer (CEO) Characteristics Influence Financial Performance? 首席执行官（CEO）的特点会影响财务业绩吗？

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.20948

Anisya Ramadanti, Windu Mulyasari, K. D. Astuti

引用次数: 0

Company Size as a lever between Capital Structure and Financial Performance on Firm Value 公司规模是资本结构和财务业绩对公司价值的杠杆作用

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.21953

Elisa Sukoco, K. Kadarusman

引用次数: 0

The Effects of Emotional Intelligence, Self-Efficacy, and Online Learning on College Stress, with Motivation as an Intervening Variable (Study on Accounting Study Program Students at Muhammadiyah University of Sidoarjo) 情商、自我效能感和在线学习对大学压力的影响，以动机为干预变量（对西多尔乔穆罕默迪亚大学会计学习课程学生的研究）

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.19300

Cynthia Tamara Surya, S. Hermawan, Nurasik Nurasik, Ruci Arizanda Rahayu

{"title":"The Effects of Emotional Intelligence, Self-Efficacy, and Online Learning on College Stress, with Motivation as an Intervening Variable (Study on Accounting Study Program Students at Muhammadiyah University of Sidoarjo)","authors":"Cynthia Tamara Surya, S. Hermawan, Nurasik Nurasik, Ruci Arizanda Rahayu","doi":"10.35448/jrat.v16i2.19300","DOIUrl":"https://doi.org/10.35448/jrat.v16i2.19300","url":null,"abstract":"Investigating the direct effects of emotional intelligence, self-efficacy, and online learning on accounting students' college stress. It also seeks to understand the role indirectly through motivation as an intervening variable in this relationship. This study uses a quantitative methodology and uses primary data. Respondents are given questionnaires to complete to collect data. This study population consisted of accounting students from the 2018 academic year. Probability sampling with simple random sampling is used as the sampling technique. The research sample, which was determined by the Slovin formula, consisted of 149 participants from Sidoarjo’s Muhammadiyah University's Accounting Program. The structural equation model (SEM) approach to data analysis was applied, and the tool SmartPLS version 3.2.9 was used. Data analysis is done using the stages of the outer and inner models. According to the study's findings, emotional intelligence and self-efficacy have no discernible influence on college stress. On the other hand, college stress is significantly impacted by motivation and online learning. Emotional intelligence, self-efficacy, and online learning also have a big impact on motivation. It has been demonstrated to attenuate the effects of emotional intelligence, self-efficacy, and online learning on college stress.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"96 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139309188","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

The Influence of Corporate Social Responsibility Towards Employees on Performance: A Comparison of Companies on The Indonesian Stock Exchange 企业社会责任对员工绩效的影响：印度尼西亚证券交易所公司比较

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.22389

Dina Madinah, Mara Ridhuan Che Abdul Rahman, Shifa Mohd Nor, Mohd Rizal Palil

{"title":"The Influence of Corporate Social Responsibility Towards Employees on Performance: A Comparison of Companies on The Indonesian Stock Exchange","authors":"Dina Madinah, Mara Ridhuan Che Abdul Rahman, Shifa Mohd Nor, Mohd Rizal Palil","doi":"10.35448/jrat.v16i2.22389","DOIUrl":"https://doi.org/10.35448/jrat.v16i2.22389","url":null,"abstract":"Ullmann’s (1985) Stakeholder theory states that the implementation of Corporate Social Responsibility (CSR) has an influence on the achievement of a company’s economic performance. This research examines the influence of CSR on employees (CSR-E) including the salary and welfare, education, work safety and gender equality on sales growth and human capital efficiency. This research compares three types of companies, namely natural resource, manufacture, and service companies listed on the Indonesian Stock Exchange. It is hoped that the results of this research can provide a solution regarding the importance of implementing CSR-E and its influence on companies’ business performance, so that companies are much more motivated to implement CSR-E. This research uses descriptive and quantitative data analysis techniques where SPSS application was used to analyze 297 annual and financial reports of companies listed on the Indonesian Stock Exchange from 2015, 2016 and 2017. The research found that CSR-E for work safety had an influence on human capital efficiency in manufacturing companies and CSR-E salary and gender equality had a significant influence on sales growth and natural resource efficiency in service-based companies. Implementing CSR-E is an important requirement for manufacturing and service companies. It is because manufacturing and service companies are companies with a high risk of pollution and work accident rates. The controlled variable for the number of workers has an influence on sales growth and human capital efficiency. Workers are the substantial party for the company because they are directly involved in the daily basis company’s operational activities in an effort to achieve the company’s financial performance.","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139307359","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

The Effect of Profitability on Dividend Policy With Liquidity as A Moderating Variable 以流动性为调节变量，盈利能力对股利政策的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.22535

Fahri Fitriana, Bambang Mahmudi, Enis Khaerunnisa

引用次数: 0

Development of Accounting Systems Using Blockchain Technology 利用区块链技术开发会计系统

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-10-31 DOI: 10.35448/jrat.v16i2.22012

Chandra Prasadhita, Muhammad Nawawi

引用次数: 0

Determinant Factors of the Quality of Financial Reports for Micro, Small and Medium Enterprises in Serang City and Their Implications for Financial Performance 瑟朗市中小微企业财务报告质量的决定因素及其对财务绩效的影响

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.21006

R. Zulfikar, K. D. Astuti

引用次数: 0

The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province) 真实领导、组织学习和技术创新对公司绩效的影响——以战略管理会计为中介变量(基于万丹省银行业的实证研究)

Jurnal Riset Akuntansi Terpadu Pub Date : 2023-04-30 DOI: 10.35448/jrat.v16i1.19079

Nadya Safira Aprinovita, Imam Abu Hanifah, Fara Fitriyani

{"title":"The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province)","authors":"Nadya Safira Aprinovita, Imam Abu Hanifah, Fara Fitriyani","doi":"10.35448/jrat.v16i1.19079","DOIUrl":"https://doi.org/10.35448/jrat.v16i1.19079","url":null,"abstract":"This study aims to examine the effect of Authentic Leadership, Organizational Learning, Technological Innovation on Company Performance with Strategic Management Accounting as an intervening variable. The type of this study was quantitative, data collected by using primary data and questionnaires to obtained the information from the respondents, they were Middle Manager who worked in Main-Branch Office of Banking in Banten Province. The analytical method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) Path Modelling with SmartPLS 3.0 anlysis tools. The result of this study were 1) Authentic Leadership had no effect on Strategic Management Accounting. 2) Organizational Learning had positive and significant effect on Strategic Management Accounting. 3) Technological innovation had positive and significant effect on Strategic Management Accounting. 4) Authentic Leadership had positive and significant effect on Company Performance. 5) Organizational Learning has positive and significant effect on Company Performance. 6) Technological Innovation had positive and significant effect on Company Performance. 7) Strategic Management Accounting had no effect on Company Performance. 8) Authentic Leadership had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 9) Organizational Learning had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 10) Technological Innovation had no effect on Company Performance through Strategic Management Accounting as an intervening variable","PeriodicalId":33377,"journal":{"name":"Jurnal Riset Akuntansi Terpadu","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48401569","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