scholarly journals Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit

2020 ◽  
Vol 22 (2) ◽  
pp. 117-130
Author(s):  
Hermawan Triono
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Path Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Analysis Technique ◽  
Independent Auditors ◽  
Public Accountant

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.

scholarly journals Attitudes Toward Dysfunctional Audit Behavior: The Effects Of Locus Of Control, Organizational Commitment, and Position

2011 ◽  
Vol 19 (1) ◽  
Author(s):  
David P. Donnelly ◽  
Jeffrey J. Quirin ◽  
David O'Bryan
Keyword(s):  
Organizational Commitment ◽  
Theoretical Model ◽  
Locus Of Control ◽  
Path Analysis ◽  
Organizational Design ◽  
Audit Quality ◽  
Deviant Behavior ◽  
Analysis Technique ◽  
Survey Results ◽  
Public Oversight

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>Dysfunctional audit behavior (DAB) is associated with decreased audit quality (Public Oversight Board 2000). While recent studies suggest that dysfunctional audit behavior is a widespread problem (Smith 1995; Otley and Pierce 1995), extant research fails to adequately explain the causes or determinants of this form of deviant behavior. This study develops and tests a theoretical model that identifies locus of control, position, and organizational commitment as antecedents of attitudes toward DAB. Using a cross-organizational design and a path analysis technique, survey results from 113 auditors support the theoretical model. </span></p></div></div></div>

scholarly journals PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP CASH HOLDING DENGAN TAX PLANNING SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 7 (2) ◽  
pp. 101
Author(s):  
Mendy Angelia
Keyword(s):  
Path Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Positive Influence ◽  
Tax Planning ◽  
Statistic Analysis ◽  
Cash Holding ◽  
Analysis Method ◽  
Analysis Technique

<p><em>The purpose of this research is to obtain empirical evidence about effect of profitability and leverage to cash holding with tax planning as variable intervening.</em><em> </em><em>Population of this research is manufactured companies which listed consistently in Indonesia Stock Exchange during year 2014 until 2017. The sampling technique used was purposive sampling and number of sample used by 162 data. The analysis technique used is multiple regression as the statistic analysis method and path analysis to test the variable intervening.</em><em> </em><em>Result of analysis indicate that leverage have negative influence on cash holding while profitability and tax planning have positive influence on cash holding. Leverage have negative influence on cash holding while profitability have positive influence on cash holding. The result from path analysis indicate that profitability don’t have an influence to cash holding with tax planning as variable intervening while leverage have an influence indirectly to cash holding with tax planning as variable intervening.</em></p>

scholarly journals Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi

2020 ◽  
Vol 30 (10) ◽  
pp. 2551
Author(s):  
Ni Nyoman Putri Widiari ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Negative Influence ◽  
Positive Influence ◽  
Absolute Difference ◽  
Regional Government ◽  
Budgetary Slack ◽  
The Public ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Difference Test

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation and budgetary emphasis on budgetary slack. This research was conducted in 30 OPD Klungkung Regency. The number of samples taken was 90 people. The number of respondents analyzed was 68 people using the purposive sampling method. Data collection was carried out using a questionnaire. The data analysis technique used is the absolute difference test. Based on the results of the analysis show that organizational commitment weakens the positive influence of budgetary participation on budgetary slack and organizational commitment weakens the negative influence of budgetary emphasis on budgetary slack. Keywords: Budgeting Participation; Budget Emphasis; Organizational Commitment; Budgetary Slack.

PENGARUH KEADILAN ORGANISASIONAL TERHADAP KOMITMEN ORGANISASIONAL MELALUI VARIABEL INTERVENING KEPUASAN KERJA PADA KARYAWAN PT. LEMBAH KARET PADANG

2018 ◽  
Vol 3 (2) ◽  
pp. 248
Author(s):  
Jefri Candika ◽  
Lucy Chairoel
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Path Analysis ◽  
Organizational Justice ◽  
Indirect Effect ◽  
Sampling Technique ◽  
Direct Impact ◽  
Indirect Influence ◽  
Analysis Technique

<p>Penelitian ini bertujuan untuk mengetahui pengaruh keadilan organisasional terhadap komitmen organisasional melalui variabel intervening kepuasan kerja pada karyawan PT. Lembah Karet Padang. Populasi dalam penelitian ini adalah berjumlah 308 orang dengan sampel sebanyak 75 orang karyawan, teknik pengambilan sampel menggunakan metode slovin. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis path (<em>path analysis</em>) menggunakan SPSS. Dari hasil penelitian ditemukan keadilan organisasional berpengaruh positif dan signifikan secara langsung terhadap komitmen organisasional. Keadilan organisasional berpengaruh positif dan signifikan secara langsung terhadapa kepuasan kerja. Keadilan organisasional dengan kepuasan kerja sebagai variabel intervening berpengaruh positif dan signifikan terhadap komitmen organisasional. Pengaruh langsung keadilan organisasional terhadap komitmen organisasional lebih besar dari pengaruh tidak langsung melalui variabel kepuasan kerja. Dengan demikian dapat diartikan bahwa kepuasan kerja tidak memiliki pengaruh tidak langsung keadilan organisasional terhadap komitmen organisasional. Sehingga dapat disimpulkan bahwa kepuasan kerja tidak terbukti sebagai variabel intervening.</p><p> </p><p><em>This study aims to determine the effect of organizational justice on organizational commitment through intervening variable job satisfaction at employees of PT. Lembah Karet Padang. The population in this study was 308 people with a sample of 75 employees, sampling technique using slovin method. The analysis technique used in this research is path analysis technique (path analysis) using SPSS. From the results of the study found organizational justice has a positive and significant effect directly on organizational commitment. Organizational justice has a positive and significant impact directly on job satisfaction. Organizational justice with job satisfaction as intervening variable has a positive and significant effect on organizational commitment. The direct impact of organizational justice on organizational commitment is greater than indirect influence through job satisfaction variables. Thus it can be interpreted that job satisfaction does not have an indirect effect of organizational justice on organizational commitment. So it can be concluded that job satisfaction is not proven as intervening variable.<br /> <br /> </em></p>

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI ANGGARAN BERBASIS KINERJA

2019 ◽  
Vol 3 (3) ◽  
Author(s):  
Kaillin Lalli Randa ◽  
Ida Ayu Purba Riani ◽  
Balthazar Kreuta
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Positive Influence ◽  
Least Square ◽  
Ordinary Least Square ◽  
Average Value ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Partial Analysis ◽  
The Mean

The purpose of the study was to analyze what factors influence the Performance Based Budget by using a sample of 87 respondents working at the Secretariat of the Papuan People's Representative Council. While the data analysis technique used is the Ordinary least square (OLS) technique. The results of the study are indicated by the calculation of the mean (mean) of 32 item questions and 87 respondents and the result is 137.31. If the value is compared to the criteria that the author has set, then the average value is included in the "Very Good" category. While the results of the partial analysis of organizational commitment (X1) have a significant and positive influence on the performance-based budget of 1,261. Keywords: Performance Based Budget

scholarly journals MOTIVATION AND SATISFACTION TOWARDS EMPLOYEES’ LOYALTY TO ACHIEVE COMPANY’S ADVANTAGE

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Evi Thelia Sari
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Negative Influence ◽  
Positive Influence ◽  
Level Of Service ◽  
Moderating Variables ◽  
Foreign Companies ◽  
Retail Business ◽  
Market Leader ◽  
Regression Tests

The study aims to examine if employees’ motivation and satisfaction mediated by loyalty can result in company’s advantage. Using 100 young staffs and supervisors in either local or foreign companies in Surabaya, Indonesia as respondents and being tested using regression and path analysis. The simple regressions analysis in the study found that employee’s loyalty is not significant to influence company’s advantage and employee’s satisfaction is not significant to influence employee’s loyalty as well. Employee’s motivation significantly influences loyalty and company’s advantage. Employee’s satisfaction has significant influence to company’s advantage. Multiple regression tests shows that employee’s motivation has positive influence but employee’s satisfaction has negative influence to employee’s loyalty. Both employee’s motivation and employee’s satisfaction have positive influence to company’s advantage. Path analysis has the results that employee’s loyalty is not moderating variables between Employee’s motivation, employee’s satisfaction and company’s advantage.Keywords: motivation, satisfaction, loyalty, company’s advantage Indomaret and Alfamart are the example of a retail business in Indonesia, which is the market leader in their field. Both companies are mini network that provides basic needs and daily necessities. But the problems faced Indomaret and Alfamart are the position of those who are always nearby.These problems is not a barrier for both. This is caused by them are in the same market share, selling products that uniform and is in the center crowds. The purpose of this study was to determine differences in the level of service to consumers and alfamart Indomaret Karombasan.Keywords :motivation, satisfaction, loyalty, company’s advantage

scholarly journals PENGARUH JOB INVOLVEMENT DAN KEADILAN ORGANISASIONAL TERHADAP KOMITMEN ORGANISASIONAL PADA KARYAWAN PACTO - BALI

2016 ◽  
pp. 128
Author(s):  
Diyah Arum Puspita Sari ◽  
Agoes Ganesha Rahyuda
Keyword(s):  
Organizational Commitment ◽  
Organizational Justice ◽  
Affective Commitment ◽  
Sampling Technique ◽  
Job Involvement ◽  
Employee Motivation ◽  
Positive Influence ◽  
Continuance Commitment ◽  
Analysis Technique ◽  
The Relationship

This study aims to find the effect of job involvement and organizational justice on three types of organizationalcommitment, which are affective, continuance and normative. This research was conducted in Pacto-Bali, using 70 employees as its respondents. Sampling technique used in this study was saturated sampling technique.Data was collected through interviews and questionnaires. The data analysis technique was multiple linear regression, which was processed using SPSS software.The findings indicate that job involvement has positive influence on each types of organizational commitment, that was affective commitment, continuance commitment and normative commitment. The same finding was found in the relationship between organizational justice and organizational commitment, where the more justice the employees received the more committed the employees to the organization. To improve the organizational commitment of employees, Pacto-Bali should increase employee motivation by inviting employees to involve in the decision making process, and also should improve the networking between the owners and employees in order to help organization to reach its goals

scholarly journals Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor

2019 ◽  
Vol 29 (2) ◽  
pp. 869
Author(s):  
I Nyoman Wirada Sanjaya ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Time Budget ◽  
Personal Characteristics ◽  
Positive Influence ◽  
The Public ◽  
Dysfunctional Behavior ◽  
Analysis Technique ◽  
Saturated Sample ◽  
Sample Method ◽  
Time Budget Pressure ◽  
Public Accountant

The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.

scholarly journals Identifikasi Karakter yang Berpengaruh terhadap Hasil Biji Beras Kopi Arabika di Kabupaten Garut Menggunakan Analisis Lintasan Bertahap

2014 ◽  
Vol 1 (3) ◽  
pp. 175
Author(s):  
Enny Randriani ◽  
Dani Dani ◽  
Indah Sulistiyorini ◽  
Edi Wardiana
Keyword(s):  
Path Analysis ◽  
Structural Equation ◽  
Negative Influence ◽  
Positive Influence ◽  
Green Bean ◽  
Equation Modeling ◽  
Survey Method ◽  
West Java ◽  
Arabica Coffee ◽  
Bean Yield

<p>Keterkaitan antara karakter vegetatif, komponen buah, komponen biji, dan hasil biji beras pada tanaman kopi merupakan hal penting dalam program pemuliaan dan seleksi. Model saling keterkaitan antar karakter tersebut adalah model sebab-akibat dan dapat dianalisis melalui analisis lintasan bertahap (ALB). Penelitian bertujuan mengidentifikasi karakter-karakter yang berpengaruh terhadap hasil biji beras kopi Arabika di daerah Garut, Jawa Barat melalui penggunaan analisis lintasan bertahap (ALB) dan model persamaan struktural (MPS). Penelitian dilaksanakan di Desa Marga Mulya, Kecamatan Cikajang, Kabupaten Garut, Jawa Barat, bulan Januari sampai Desember 2013 pada ketinggian tempat 1.300 m di atas permukaan laut dengan jenis tanah Andosol. Penelitian menggunakan metode survei dengan pengambilan contoh secara acak terhadap lima genotipe kopi Arabika, yaitu ABP-1, ABP-2, ABP-3, AGK-1, dan S 795. Hasil penelitian menunjukkan terdapat tiga karakter yang berpengaruh positif secara langsung, yaitu jumlah ruas pada batang, tebal buah, dan bobot 100 biji gabah. Karakter panjang cabang primer berpengaruh positif secara tidak langsung, sedangkan karakter jumlah cabang sekunder dan jumlah ruas cabang primer berpengaruh negatif secara tidak langsung. Karakter-karakter tersebut dapat digunakan sebagai kriteria seleksi pada populasi kopi Arabika di daerah Garut, Jawa Barat.</p><p>Kata kunci: Kopi Arabika, seleksi karakter, analisis lintasan bertahap, model persamaan struktural</p><p>The linkage between the vegetative characters, fruit components, production seeds component and rice seeds of the coffee plant is important in breeding and selection programs. Models of interrelations between these characters are causal models and can be analyzed through sequential path analysis (SPA). The objective of this study was to identify of several characters affecting on green bean yield of Arabica coffee in Garut, West Java by using sequential path analysis (SPA) and structural equation modeling (SEM). This research was conducted in the Marga Mulya Village, Cikajang District, Garut Regency, West Java, with altitude about 1300 m above sea level and Andosol type of soil, starting from January to December 2013. The research was conducted in survey method with random sampling method on the Arabica coffee genotypes such as ABP-1, ABP-2, ABP-3, AGK-1, and S795. The results showed that there are three characters having directly positive effect on green bean yield: number of internodes on stem, fruits thickness, and weight of 100 beans. On the other hand, length of primary branches has indirectly positive influence, while number of secondary branches and number of internodes on primary branches has indirectly negative influence. These characters can be used as selection criteria on the population of Arabica coffee in Garut, West Java.</p><p> </p>

scholarly journals Strategi Imitasi dan Perilaku Konsumen Rokok Country

2018 ◽  
Vol 9 (2) ◽  
pp. 77
Author(s):  
Berri Brilliant Albar
Keyword(s):  
Consumer Behavior ◽  
Simple Random Sampling ◽  
Analysis Data ◽  
Negative Influence ◽  
Positive Influence ◽  
Distribution Strategy ◽  
National Market ◽  
Analysis Technique ◽  
Research Population ◽  
Market Leader

This research is purposed to analyze the factors which influence the consumers in purchasing imitate product. In this case refer to Country cigarettes that success in national market because its appearance features tend look like Marlboro cigarettes. Consumer behavior influenced by marketing stimuli from the marketer of imitation product including the product that look a like the market lader, close packaging feature with market leader do, the same distribution strategy with market leader. Beside all of that factors, it is also influenced by attitude, referring group, and life style that comes from the customers. The research population is the Country cigarrettes’s consumers in Andalas University which know about Marlboro and the sample was taken with simple random sampling method of population. The responden are 100 persons. Research analysis data using double regression analysis technique. After all data is collected then it processed with SPSS (Statistical Package for the Social Sciences) program in case to be examined statistical by doing the statistical test. The result of research shows that same packaging with market leader do not have any positive influence and significant to wants in buying, meanwhile attitude variable have negative influence to wants to repeating buying. But, product that look a like the market leader, cheaper price, same promotion with market leader and same distribution strategy with market leader have positive influences and significant to wants of consumer to repeat buying the product.   Key words: imitation, consumer behavior

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