Jurnal Ilmiah Kajian Akuntansi

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: PENGETAHUAN TENTANG MANAJEMEN BIAYA SEBAGAI VARIABEL PEMODERASI

James Raynold Gandasuli, Fransiskus E Daromes, Suwandi Ng

The purpose of this study was to test the effects of budget participation on managerial performance in which cost of management knowledge as a moderation variable. Data collected from the managers of manufacturing companies in Makassar and the Makassar Industrial Estate (Kawasan Industri Makassar) by using a questionnaire. Our research results have indicated that cost management knowledge that is owned by the managers moderate the effects of budget participation on managerial performance. Results showed that participation in the budget has a positive influence on job performance that is owned by an individual when the individual who participates has a high cost management knowledge. On the other hand, these results indicate that those who have a low of cost management knowledge may negatively affect performance.

Keywords: budget participation, cost management knowledge, managerial performance.

PENGARUH KEPEMILIKAN SAHAM INSTITUSIONAL DAN KEBIJAKAN HUTANG TERHADAP KEPEMILIKAN MANAJERIAL

Novita Anggraeni, Ceacilia Sri Mindarti

This study aims to determine the effect of institutional ownership and debt policy to managerial ownership in companies listed in Indonesia Stock Exchange from 2003 to 2006 period. The population in this study is that there is a manufacturing company in Indonesia Stock Exchange in 2003-2006.Jenis data used are secondary data is data obtained indirectly through the Indonesian Capital Market Directory. Sampling technique using purposive sampling that samples with the use of certain of these criteria. Of these criteria, then the sample was obtained as many as 37 companies. Data analysis technique used is multiple regression analysis testing.
The results showed that there was no influence between debt policy (DR) with managerial ownership (MOWN) can be explained that the variable DR is a policy variable that is owned by the company's debt to finance their operations. In this research does not affect the debt policy and managerial ownership because the existing managerial ownership in this study has a very small percentage so that a manager is limited to perform the duties of corporate management.

Keywords: institutional ownership, debt policy, managerial ownership.

KOMITMEN ORGANISASI AUDITOR Studi Empiris pada KAP Besar di Jakarta yang Berafiliasi dengan KAP Asing (The Big Four

Jadongan Sijabat

The purpose of this paper is to examine organizational commitment within the context of anteseden and consequences for auditors in public accounting firms. Specifically, to examine the relationship job satisfaction to organizational commitment, and organizational commitment to turnover intentions. A sample of 171 auditors working for public accounting firms in Jakarta that affiliated to The Big Four. The result of this paper by using Structural Equation Modeling of AMOS indicates that job satisfaction have significant positif relation to organizational commitment, and than organizational commitment have significant positif relation to turnover intentions.

Keywords: organizational commitment, job satisfaction,turnover intentions, auditor.

KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI HUBUNGAN ANTARA KEJELASAN SASARAN ANGGARAN, SISTEM PENGENDALIAN AKUNTANSI, DAN KINERJA MANAJERIAL (Studi Empiris pada Pemerintah Kabupaten dan Kota di Propinsi Jawa Tengah)

Mg. Kentris Indarti

This study aims to examine Organisational Commitment as moderating variable in the relationship between Budget goal clarity, Accounting Control System, and Managerial Performance in the Central Java Provincial Offices. The samples used were the heads of Departments and heads of sub-offices in the Departments of Education and Culture, Public Health and Transportation Agencies. Questionnaire which was sent as many as 525 copies and back 278 copies. Of that amount, as many as 80 copies could not be analyzed because of incomplete. Thus the number of observations analyzed in this study about 198 data. By using Ordinary Least Square (OLS) regression and Moderated Regression Analysis (MRA) showed that the Budget Goal Clarity has a signivicant positive effect to managerial performance. Mean while, the Accounting Control System has no effect on Managerial Performance. Test result of moderating variable suggests that Organizational Commitment variable capable to act as variable that moderate the relationship between Budget Goal Clarity, Accounting Control System, And Managerial Performance.

Keywords: budget goal clarity, accounting control system, organizational commitment, ordinary least square (OLS), moderated regression analysis (MRA)

PENGARUH KOMITMEN ORGANISASIONAL DAN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi pada KAP di Jawa Tengah dan DIY)

Achmad Badjuri

The goal and the significance of the this study are obtain empirical evidence on the influence of organizational commitment, professional commitment and motivation towards auditors’ job satisfaction. In this study, the researcher also observed the indirect influence of organizational and professional commitment towards job satisfaction through motivation as the intervening variable. This study employed survey method by distributing questionnaires to the respondents. The population of the study was the auditors working in KAP, both in Central Java and Yogyakarta Province. The sampling of the study was determined by using purposive sampling technique. There was 140 auditors, working in KAP in Central Java and Yogyakarta Province, providing positive response toward this study. To analyze the data of the study, the researcher applied regression technique in SPSS 16.00 and path analysis.The result of the study showed that organizational and professional commitment influence the motivation significantly and positively.
This study also proved that organizational commitment, professional commitment and motivation affected auditors’ job satisfaction significantly and positively. More to the point, organizational and professional commitment indirectly affected auditors’ job satisfaction through motivation as
intervening variable. The direct influence of the organizational and professional commitment variables towards job satisfaction, as a matter of fact, bigger than their indirect influence. The result of the study showed that organizational commitment gave the greatest influence toward
auditors’ job satisfaction. Therefore, the organizational commitment needed to be improved by
Accountant Public Office.

Keywords: organizational commitment, professional commitment, motivation, job satisfaction

PENGARUH PEMAHAMAN APARAT DAN KESIAPAN LEMBAGA TERHADAP KESUKSESAN IMPLEMENTASI SISTEM AKUNTANSI PEMERINTAHAN DI PEMERINTAH DAERAH KOTA DAN KABUPATEN SE-EKS KARESIDENAN PEKALONGAN

Muhaimin ., Siti Yunitarini

This research aims to know the influence of public employee’s understanding and the readiness of institutions to implementation government accounting system successfully. The implementation of government accounting system on every SKPD with Goverment Accounting Standart 2005 based on cash toward accrual accounting. The sample used in this research are headofficer of SKPD (Sekretariat, Dinas, Badan, Kantor, Rumah Sakit, Lembaga Teknis Khusus, dan Kecamatan) on Pekalongan City, Pekalongan Recidence, Batang Residence, and Pemalang Residence. The data are analyzed with linier regression. The result of this research show that the public employee’s variable influence to the success of the implementation of public accounting system. In the other side, the readiness of institutions variable don’t significantly influence to implementation government accounting system successfully.

Keywords: government accounting standart 2005, cash toward accrual accounting, government accounting system, SKPD.