PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING

This study was aimed to prove empirically the influence of management accounting information system characteristics consisting of broad scope, timeliness, aggregation, and integration on managerial performance with decentralization as a moderating variable. The independent variables used in this study are management accounting information system characteristics (broad scope, timeliness, aggregation, and integration), and the dependent variable used is managerial performance, and the moderating variable used is decentralization. This study uses primary data in questionnaires distributed on units of PT. Japfa Comfeed Indonesia Tbk Poultry Breeding Division Area Sumatra with respondents 35 middle managers and operational managers consisting of Lampung, Jambi, Padang and Medan. The results of this study indicate that the variable characteristics of information timeliness and aggregation effect managerial performance, while the characteristics of information broad scope and integration has no effect on managerial performance. And characteristics of management accounting information system has an effect on managerial performance. However, after being moderated by decentralization the interaction betweencharacteristics of management accounting information systems to managerial performance has no significant effect.  Keywords: Management Accounting Information System Characteristics, Managerial Performance, Decentralizatio

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA

This research was aimed to prove empirically the effect of the budget target clarity, the accounting control, the public accounting implementation, the laws and regulations obedience, and the reporting system on the performance accountability of OPD in Bandar Lampung. The sampling technique used in this research was the purposive sampling. A number of samples used in this research were 93 respondents (employees who handled finances at OPD). The data analysis technique used in this research was the structural equal model analysis. The data analysis technique used in this research was the PLS program. The result of this research showed that the budget target clarity, the public accounting implementation, the laws and regulation obedience, and reporting systems had a significant and positive effect on the performance accountability of government agencies; moreover, the accounting control did not have a significant and positive effect on the performance accountability

Pengaruh Stres Kerja, Motivasi Kerja, Kompensasi terhadap Kinerja Karyawan Dengan Lama Kerja Sebagai Variabel Moderating

This research was conducted to prove empirically the effect of the work stress, the work motivation, the compensation on the employee performance using the working time as the moderating variable. The population in this research was the banking companies employees in Bandar Lampung. The data used in this research was the primary data. The sampling technique used convenience sampling. The independent variables used were the work stress, employee motivation, and compensation. The dependent variable used was the employee performance. The moderating variable was working time. The number of questionnaires used was 26 questionnaires. The data analysis technique used was multiple linear regression. The result of this research showed that the work stress and the work motivation affected the employee performance. Moreover, the compensation did not affect the employee performance. In addition, the working time was not able to moderate the effect of the work stress, the employee motivation, and the compensation on the employee performance

PENGARUH MANAJERIAL OVER CONFIDENCE, MANAGERIAL OWNERSHIP, INDEPENDEN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP EFISIENSI INVESTASI DI PERUSAHAAN MANUFAKTUR INDONESIA

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh managerial overconfidence, kepemilikan manajerial, dewan komisaris independen dan komite audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2018-2020. Dalam penelitian ini terdapat dua variabel yaitu varibel independen yang meliputi dan managerial overconfidence, kepemilikan manajerial, dewan komisaris independen dan komite audit dan variabel dependen meliputi efisiensi investasi. Sampel dalam penelitian ini berjumlah 234 perusahaan dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah regresi liniear berganda dengan program SPSS Versi 22. Hasil penelitian menunjukan bahwa Variabel dewan komisaris independen dan komite audit berpengaruh terhadap efisiensi investasi. Sedangkan variabel managerial overconfidence dan kepemilikan manajerial tidak berpengaruh terhadap efisiensi investasi. Kata Kunci: Managerial Overconfidence, Kepemilikan Manajerial, Dewan Komisaris Independen, Komite Audit dan Efisiensi Investas

DETERMINAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018 – 2020

Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai determinan kecurangan laporan keuangan. Dalam penelitian ini terdapat 6 variabel independen yang di uji, yaitu target keuangan, tekanan eksternal, stabilitas keuangan, efektivitas pengawasan, pergantian auditor dan nature of industry. Penelitian ini menggunakan data sekunder berupa laporan tahunan yang berjumlah 123 sampel pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2020, dengan metode purposive sampling. Model penelitian ini ialah regresi liner berganda. Analisis data yang diakukan dengan program SPSS ver 25. Hasil penelitian menunjukan bahwa target keuangan, Stabilitas Keuangan, nature of industry berpengaruh terhadap kecurangan laporan keuangan. Sedangkan variabel tekanan eksternal, efektivitas pengawasan, pergantian auditor tidak berpengaruh terhadap kecurangan laporan keuangan. Kata Kunci : Stabilitas Keuangan, Efektivitas Pengawasan, Pergantian Auditor, Nature of Industry

Analisis Technology Acceptance Model Dalam Memahami Niat Perilaku Mahasiswa Untuk Menggunakan E-learning

Development of science and technology is rapidly increasing, especially Communication and information technology that is influence most aspects of daily life including education. The latest trend in education is about e-learning, which is facilitating students to get material for lecture easily. However, it is not that easy to build e-learning by integrating technology in education system. Within development and implementation process of e-learning, it is necessary to consider how the students' reaction and understanding of e-learning system. The educational institution, especially private colleges in Bandar Lampung, should be able to cover it. The results of the testing show the perception of easiness using e-learning is influenced by self efficacy and accessibility system. While subjective norm does not influence students' behavior in using e-learnin

ANALISIS VARIABEL-VARIABEL YANG MEMPENGARUHI KEPUASAN PASIEN DI INSTALASI RAWAT JALAN RUMAH SAKIT JIWA DAERAH SURAKARTA

Penelitian ini secara umum bertujuan untuk menganalisis variabel-variabel yang mempengaruhi kepuasan pasien yang terdiri dari variabel reliability, responsiveness, assurance, emphaty dan tangible terhadap kepuasan pasien. Tujuan khusus penelitian ini adalah: 1) Untuk menganalisis Pengaruh variabel reliability, responsivenenss, assurance, emphaty dan tangible terhadap kepuasan pasien pada Rumah Sakit Jiwa Daerah Surakarta. 2) Untuk menganalisis ada tidaknya gap antara kualitas pelayanan RS Jiwa Daerah Surakarta terhadap kepuasan pasien, 3) mengidentifikasi dan menganalisis faktor-faktor kualitas layanan yang paling berpengaruh terhadap kepuasan pasien, sampel yang digunakan dalam penelitian ini berjumlah 100 responden, teknik pengambilan sampel dengan menggunakan Convinience Sampling. Metode analisis yang digunakan adalah Uji Paried T Test dan metode regresi linier berganda sedangkan uji statistik dengan menggunakan uji t dan uji F serta R2. Hasil dari penelitian ini menunjukkan masih terdapat gap negatif antarakualitas pelayanan berdasarkan persepsi dengan berdasarkan harapan pasien. Kualitas pelayanan variabel reliability, responsivenenss, assurance, emphaty dan tangible bersama-sama memberikan pengaruh terhadap kepuasan pasien. Secara partial hanya variabel reliability dan assurance yang berpengaruh terhadap kepuasan pasien. Variabel responsiveness, emphaty dan tangible yang tidak berpengaruh terhadap kepuasan pasien, sedangkan variabel assurance yang paling dominan dibandingkan dengan variabel lainnya

ANALISIS TECHNOLOGY ACCEPTANCE MODEL DALAM MEMAHAMI NIAT PERILAKU MAHASISWA UNTUK MENGGUNAKAN E-LEARNING

Development of science and technology is rapidly increasing, especially Communication and information technology that is influence most aspects of daily life including education. The latest trend in education is about e-learning, which is facilitating students to get material for lecture easily. However, it is not that easy to build e-learning by integrating technology in education system. Within development and implementation process of e-learning, it is necessary to consider how the students’ reaction and understanding of e-learning system. The educational institution, especially private colleges in Bandar Lampung, should be able to cover it. The results of the testing show the perception of easiness using e-learning is influenced by self efficacy and accessibility system. While subjective norm does not influence students’ behavior in using e-learningKeyword : technology acceptance model, e-learnin