The influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province

This study examines the influence of participative budgeting on budgetary slack in composing nine local governments’ budget of Bali Province, using ‘career uncertainty’ as the moderating variable.The ‘career uncertainty’ has received insufficient attention in previous studies on budgetary slack.This study tries to fill this gap.Respondents of this study are 686 middle level employees.The results show that career uncertainty can moderate the relationship between participative budgeting and budgetary slack.The more certain local government employees that they will be placed at the same position in the period of budget realization, the larger the budgetary slack will be

Impacts of Climate Variability and Change on Banana Yields in the CDC- Delmonte Banana Project, Tiko, South West Region, Cameroon

Climate variability and change are existing sets of conditions which affect crop productivity. An evaluation of their impacts on banana yield in the CDC-DelMonte Banana Project at Tiko is fundamental in conceiving adaptation strategies towards coping with, and minimizing their deleterious impacts for maximum productivity within the present trends on global climate change. An assessment of records of past climatic data (rainfall and temperatures) recorded within three zones ( Mondoni, Tiko and Benoe ) of the Project from 1990 to 2010 indicated decreasing trends in total annual rainfall and increasing trends in averaged annual temperatures in the Mondoni and Tiko zones while the Benoe Zone showed increasing rainfall and decreasing temperatures. An evaluation of banana productivity per unit hectare indicated decreasing trends in all three zones. Nematode infestations (Radopholus sp, Hoploilaimus sp) were found to be more prevalent in the Tiko Zone followed by Mondoni with mean maximum temperatures for March 2011 of 34.0oC and 32.2oC, respectively, while the Benoe Zone with a mean maximum temperature of 27.2oC was least. This indicates that nematode populations are favoured by decreased rainfall and increased temperatures. Consequently, the prevailing increasing trends of temperature locally and globally, and the general decrease in total annual rainfall with time are causes for future concern in banana production and nematode infestation in particular in the study area.Keywords: Tiko, CDC-Delmonte, climate change, climate variability, banana productivity, nematode infestation, adaptation strategie

Effect of task complexity and time pressure on auditor performance with compensation and organizational citizenship behavior (OCB) as moderation

This study aims to examine the effect of task complexity and time pressure on auditor performance at the Public Accounting Firm (KAP) in Bali Province with compensation and organizational citizenship behavior (OCB) as moderating. The population in this study were all KAP auditors in Bali Province registered in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2017. The sampling technique used was purposive sampling. The criteria are: the auditor works in a KAP throughout the Province of Bali who is still actively operating and has a minimum work period or audit experience of 1 year. 61 questionnaire data were processed. The results of this study found that: task complexity has a negative effect on auditor performance, time pressure has a negative effect on auditor performance. The results also show that compensation is not able to moderate the influence of task complexity and time pressure on auditor performance. Organizational citizenship behavior (OCB) is not able to moderate the influence of task complexity on auditor performance but is able to moderate the influence of time pressure on auditor performance

The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management.

Pengaruh Struktur Corporate Governance Pada Yield to Maturity Obligasi Melalui Peringkat Obligasi

This study aims to examine the effect of Corporate Governance (CG) structure on bond Yield To Maturity (YTM) using bond rating as the intervening variable. The population of this research covered all corporate bonds that listed in Indonesia Stock Exchange in 2013 to 2015. The sampling technique is purposive sampling method. Data analysis techniques used in this study is the path analysis. This research proves that institutional ownership, board size, audit committee, and bond rating negatively affects bond YTM. Managerial ownership positively affects bond YTM. Institutional ownership, board size, and audit committee positively affects bond rating. Managerial ownership negatively affects bond ratings. Bond rating shown mediated the association of institutional ownership on bond YTM, the association of board size on bond YTM, and the association of the audit committee on bond YTM. However, bond rating can not mediate the effect of managerial ownership on bond YTM.   Keywords: corporate governance structure, bond yield to maturity, bond ratin

The Influence of Asimetry Information, Budget Emphasis, Self Esteem on Budgetary Slack with Unbelievable Career as Moderate

This study aims to obtain empirical evidence of career uncertainty as a moderator of the relationship between information asymmetry, budget emphasis, self esteem with budget slack on OPD in Gianyar regency with the number of 40 agencies, the sample used for 67 respondents. The research was conducted in Gianyar with survey method using questionnaire. The results show that career uncertainty weakens the positive relationship between information asymmetry and budget slack. The career uncertainty weakens the positive relationship between budget emphasis and budget slack. The career uncertainty strengthens the negative relationship between self esteem and budgetary slack. Keywords: Asymmetric information, Budget Emphasis, Self Esteem, Unbelievable Career, Budget Slac

Figurative language in alan walker’s song “lily”

This study aims to analyse the types of figurative language and contextual meaning contained in Alan Walker’s song Lily. The researcher used Perrine's (1992) figurative language theory with 12 types: simile, metaphor, personification, apostrophe, symbol, paradox, metonymy, synecdoche, hyperbole/overstatement, irony, allegory, and litotes/understatement. Dash's (2008) context and word contextual meaning theory are used to analyze the contextual meaning with local context and sentential context. Literally, Lily’s song tells of a little girl who lives behind the castle walls and is afraid of the big, wide world. Therefore, this study will answer the formulation of the problem in this research, namely (1) what figurative languages are found in Alan Walker’s song lyrics (2) what are the meanings in the context described in the figurative language in Alan Walker’s song lyric