Akmenika: Jurnal Akuntansi dan Manajemen最新文献_第2页

Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Pada Satuan Kerja Perangkat Daerah Kabupaten Bantul 预算目标目标特征对辅助区设备工作人员表现的影响

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2020-05-14 DOI: 10.31316/akmenika.v17i1.677

Deltania Lunar Sari, Eni Dwi Susliyanti

{"title":"Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah Pada Satuan Kerja Perangkat Daerah Kabupaten Bantul","authors":"Deltania Lunar Sari, Eni Dwi Susliyanti","doi":"10.31316/akmenika.v17i1.677","DOIUrl":"https://doi.org/10.31316/akmenika.v17i1.677","url":null,"abstract":"The budgeting process is an important activity and involves various top-level managers as well as lower-level managers who play a role in preparing and evaluating alternatives to budget objectives, where budgets are always used as the best benchmarks of manager performance. This research was carried out at the Regional Device Work Unit (SKPD) Bantul District Special Province of Yogyakarta. This research is included in the type of applied research applied with the aim of applying, testing and evaluating the ability of a theory applied in solving practical problems. The nature of this research is included into quantitative and explanatory descriptive research.The results of this study indicate that budget participation, Budget feedback, Budget evaluation and The clarity of the budget objective have a positive effect on the performance of the local government officials of Bantul because it obtains a significance value of α <0.05.Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude, simultaneously that budget participation has a positive effect on the performance of the local government. Keywords: Budget, Participation, Feedback, Evaluation and Objectives Clarity","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120960029","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 Effective Tax Rate (ETR) Dan Manajemen Laba Terhadap Cost Of Debt Dan Profitability Sebagai Variabel Intervening (Studi Kasus Industri Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018)

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2020-05-14 DOI: 10.31316/akmenika.v17i1.658

Hari Purnama

{"title":"Pengaruh Effective Tax Rate (ETR) Dan Manajemen Laba Terhadap Cost Of Debt Dan Profitability Sebagai Variabel Intervening (Studi Kasus Industri Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018)","authors":"Hari Purnama","doi":"10.31316/akmenika.v17i1.658","DOIUrl":"https://doi.org/10.31316/akmenika.v17i1.658","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh Effective Tax Rate, Manajemen laba dan profitabilitas terhadap Cost Of Debt. Untuk menguji pengaruh Effective Tax Rate, dan Manajemen laba terhadap profitabilitas. Untuk menguji pengaruh Effective Tax Rate, dan Manajemen laba terhadap Cost Of Debt yang dimoderasi profitabilitas.Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabel bebas penelitian ini adalah Effective Tax Rate, dan Manajemen laba, variabel terikatnya adalah Cost Of Debt dan variabel moderasi profitabilitas. Populasi dalam penelitian ini yaitu seluruh perusahaan sub sektor real estate and property yang berjumlah 48 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik Pengambilan Sampel purposive sampling, sehingga sampel yang masuk kriteria sebesar 8 perusahaan. Metode pengambilan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Effective Tax Rate, Manajemen laba dan profitabilitas secara parsial berpengaruh positif dan signifikan terhadap Cost Of Debt. Effective Tax Rate, secara parsial berpengaruh positif dan signifikan terhadap profitabilitas. Manajemen laba, secara parsial tidak berpengaruh terhadap profitabilitas. profitabilitas tidak mampu memediasi hubungan pengaruh Effective Tax Rate terhadap Cost Of Debt. Profitabilitas tidak mampu memediasi hubungan pengaruh Manajemen Laba terhadap Cost Of Debt.Kata Kunci : Effective Tax Rate, Manajemen Laba, Profitabilitas Dan Cost Of Debt.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123672745","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

Implikasi Corporate Social Responsibility Dalam Good Corporate Governance Untuk Mengurangi Konflik Keagenan

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2020-05-14 DOI: 10.31316/akmenika.v17i1.659

Fitri Susilowati, Mugi Harsono

{"title":"Implikasi Corporate Social Responsibility Dalam Good Corporate Governance Untuk Mengurangi Konflik Keagenan","authors":"Fitri Susilowati, Mugi Harsono","doi":"10.31316/akmenika.v17i1.659","DOIUrl":"https://doi.org/10.31316/akmenika.v17i1.659","url":null,"abstract":"The purpose of writing this article is to identify, study, map research related to CSR in reducing agency conflict. This article begins with the presentation of the concepts of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), CSR in GCG, and agency conflict. Identification is made by collecting articles in the field of financial management that are related to CSR, agency conflict, and corporate value. Furthermore, an assessment of these studies is carried out to determine the results of each article. Articles are grouped into two articles that support the existence of agency conflict in CSR and group that do not have agency conflict.The method of review of CSR and agency conflict is carried out using previous studies. The identification, assessment and mapping of prior studies are not limited to new studies (less than ten years) but also reviews of more than 20 years. Based on the results of previous research, mapping can be synthesized the influence of CSR in reducing agency conflict.The Implementation of CSR related to agency conflict in the field of financial management is still being debated. Based on empirical evidence, the results are still inconsistent. CSR activities that synergize financial performance, the environment, and society can reduce the use of cash flow that benefits managers so that it will increase the value of the company. On the other hand, empirical evidence that does not support CSR considers that managers use CSR for personal gain.Keywords: GCG, CSR, Agency Conflict","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122712923","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

Implementasi Sistem Akuntabilitas Kinerja Satuan Kerja Perangkat Daerah 区域设备工作队执行责任系统

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-11-20 DOI: 10.31316/akmenika.v16i2.378

Zulfatun Ruscitasari

引用次数: 2

Pengaruh Planning Tax, dan Debt To Equity Ratio (DER) dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Industri Pertambangan yang Terdaftar pada Bursa Efek Indonesia Periode 2014-2018 策划税收和管理股权对2014-2018年上市印尼证券交易所矿业公司价值的影响

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-11-01 DOI: 10.31316/akmenika.v16i2.391

Hari Purnama, Fak. Bisnis Upy

{"title":"Pengaruh Planning Tax, dan Debt To Equity Ratio (DER) dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Industri Pertambangan yang Terdaftar pada Bursa Efek Indonesia Periode 2014-2018","authors":"Hari Purnama, Fak. Bisnis Upy","doi":"10.31316/akmenika.v16i2.391","DOIUrl":"https://doi.org/10.31316/akmenika.v16i2.391","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara parsial terhadap Nilai Perusahaan dan untuk menguji pengaruh Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara simultan terhadap Nilai Perusahaan. Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabelbebaspenelitian ini adalah Tax Planning, Debt to Equity Ratio (DER), danKepemilikan Manajerial, sedangkanvariabelterikatnyaadalahNilai Perusahaan. Populasi dalam penelitian ini yaitu seluruh perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. TeknikPengambilan Sampel purposive sampling. Metode pengambilan data menggunakan kepustakaan dan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Perencanaan pajak tidak berpengaruh terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Debt to Equity Ratio (DER) berpengaruh positif terhadap nilai perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Kepemilikan manajerial berpengaruh positif terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130358331","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

Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi 企业社会责任披露(CSR)和企业财务表现，以“温和变量”披露反腐败

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-11-01 DOI: 10.31316/AKMENIKA.V16I2.393

Arief Hidayatullah Khamainy, Dessy Novitasari Laras Asih

{"title":"Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi","authors":"Arief Hidayatullah Khamainy, Dessy Novitasari Laras Asih","doi":"10.31316/AKMENIKA.V16I2.393","DOIUrl":"https://doi.org/10.31316/AKMENIKA.V16I2.393","url":null,"abstract":"The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.","PeriodicalId":336150,"journal":{"name":"Akmenika: Jurnal Akuntansi dan Manajemen","volume":"27 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132736871","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: 6

Orientasi Etika dan Cyber Security Awareness (Studi Kasus pada UMKM di Bantul) 伦理导向和网络安全意识(help UMKM的案例研究)

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-11-01 DOI: 10.31316/akmenika.v16i2.394

M. S. Umam

引用次数: 1

Analisis Cluster Pengelompokan Kepribadian Warga Binaan Pemasyarakatan di Era Revolusi Industri 4.0 在工业革命时期对公民人格组合的分析

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-11-01 DOI: 10.31316/akmenika.v16i2.396

R. Kusumawati, Hannibal Hannibal, Retika Najmamulat Asih

引用次数: 0

Faktor-Faktor yang Mempengaruhi Kinerja Dosen 影响讲师表现的因素

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-11-01 DOI: 10.31316/akmenika.v16i2.395

Jajuk Herawati, Risal Rinofah

引用次数: 2

Pengaruh Materi dan Metode Pelatihan terhadap Kemampuan Kerja Karyawan PD BPR Bantul, Yogyakarta 日惹BPR help员工工作能力的物质和培训方法的影响

Akmenika: Jurnal Akuntansi dan Manajemen Pub Date : 2019-10-10 DOI: 10.31316/akmenika.v16i2.392

Yati Suhartini

引用次数: 2