Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Komitmen Organisasi, Kohesivitas Kelompok, dan Asimetri Informasi terhadap Kesenjangan Anggaran (Studi Empiris pada Skpd Kabupaten Kampar)

This research was carried out on a case study on the sectors in the district in order to test whether Kampar with budgetary participation, push budget, organizational commitment, group cohesiveness and information asymmetry affect the budget gap in preparing the budget. The population in this study is the official echelon III and IV, including heads of state / field and head subsections / subfields that works in SKPDs Kampar District Government. To analyze the data, in this study used multiple linear regression. The first hypothesis of the study results indicate that the effect on the Budget Participation Budgetary Slack. The second hypothesis testing results show that the emphasis of the Budget does not affect the Budgetary Slack. The third hypothesis testing results show that the effect on the information Organizational Commitment Budgetary Slack. The fourth hypothesis testing results show that the effect on the Group Cohesiveness Budget Gaps. This test proved the fourth hypothesis which states that the effect on the Group Cohesiveness Budgetary Slack. And the fifth hypothesis testing results show that the information asymmetry affect the Budgetary Slack.Keywords: Participation Budget, Budget Emphasis, Organizational Commitment, Group Cohesiveness and Information Asymmetry Against Budgetary Slac

Pengaruh Independensi, Kompetensi, Motivasi, Objektivitas, Integritas, Pengalaman Kerja dan Etika terhadap Kualitas Audit Aparat Inspektorat dalam Pengawasan Keuangan Daerah ( Studi Empiris pada Inspektorat Pemerintah Kota di Sumatera Barat)

This research aims to analyze and gets empirical prove of the influence of the independence, competence, motivation, objectivity, integrity, experience and ethics to the quality of audit result inspectorate apparatus in regional financial supervision. Respondents in this research is the auditors who work in the Office of the City Government Inspectorate in West Sumatra. The sampling is selected using purposive sampling, data collection method using a questionnaire with the number of auditors that the sample of this research was 61 auditors from 5 Office of the City Government Inspectorate in West Sumatra. This research is a quantitative model with data analysis methods include validity, reliability, normality test, classical assumptions: heteroscedasticity, multicollinearity, and test determinant coefficient and hypothesis test: t test using SPSS software version 20 to process data. The results of this research indicate that independence, competence, objectivity, experience and ethic have effect on the quality of audit result in p0,05. Based on the total adjusted R-square results proved that the variable independence, competence, motivation, objectivity, integrity, work experience, ethics affect the quality of audits of 0,868 or 86.8%. While the remaining 13.2% is explained by other variables that are not performed in this research.Keywords: independence, motivation, objectivity, integrity, and the quality of audit resul

Pengaruh Kompetensi Aparatur Pemerintah, Ketaatan Pada Peraturan Perundangan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Dan Kinerja Manajerial Sebagai Variabel Moderating (Studi Empiris Pad

This study aims to look at the effect of the competence of the government apparatus, adherence to laws and regulations, and budget goal clarity to the accountability of the performance of government agencies with organizational commitment and managerial performance as a moderating variable in the SKPD in Kampar regency. This research was carried out on 33 working units are located in Kampar regency in 2016. The samples were used as respondents drawn using proposive sampling method. Each population is represented by three respondents, chief financial officer, treasurer, and chief of staff of the program. Questionnaires were distributed to 99 respondents, and successfully recovered the complete answer is obtained from 45 respondents. Data collected from 45 respondents further data were analyzed with SPSS version 2.0 using descriptive statistical analysis and multiple linear regression analysis to generate test classic assumptions, data analysis model, the coefficient of determination and prove the hypothesis. The results found that the simultaneous partial or variable competence of the government apparatus, adherence to laws and regulations, and budget goal clarity and organizational commitment and managerial performance as moderating variables affect the performance accountability of government agencies

Pengaruh Insider Ownership, Firm Size, Firm Growth, dan Business Risk terhadap Kebijakan Hutang Padaperusahaan Perbankan Go Public di Bursa Efek Indonesia

The purpose of this study was to examine the influence of insider ownership, firm size, firm growth and business risk on debt policy. This study is a replication of the study Murni and Andriana (2007). It is also intended to test the results of previous studies in different contexts. The population in this study is a banking company that is listed on the Indonesia Stock Exchange from 2010 until 2012. From sampling criteria specified, acquired 10 banking companies can be said to be worthy of being a sample of annual reports from 2010 to 2012. Processing of the data in this study using multiple regression analysis models with SPSS 17.0 The results show that insider ownership, firm growth and business risk has no effect on debt policy. Conversely firm size has an influence on debt policy.Keywords: insider ownership, firm size, firm growth, business risk and debt policy

Pengaruh Komitmen Organisasi, Peran Pengelola Keuangan Daerah, Partisipasi Anggaran, dan Akuntabilitas Publik terhadap Kinerja Pimpinan Satuan Kerja Perangkat Daerah Kota Payakumbuh

This study aims to examine the Influence of Organizational Commitment, Role of Regional Financial Management, Budget and Public Accountability Participation on Performance Leadership. The object of this study conducted at SKPD Payakumbuh, consisting of 25 SKPD. The population of this study was a leader who works at SKPD Payakumbuh. Selection of the sample in this study was based on a purposive sampling method. Respondents in this study were the Head SKPD, Secretary of SKPD, Head of Sub Division of Finance, Head of Sub Division of Administration. The Method of collecting primary data was survey techniques and giving the questions to the respondents by questionnaires. From 100 questionnaires sent, there were 94 respondents who returned the questionnaire and which can be processed and analyzed. The processing and analysis of data were using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) version 17. The results showed that organizational commitment had a significant effect on the performance of the leadership, the role of regional financial managers had a significant effect on the performance of the leadership, the participation had a significant effect on the budget performance management, and public accountability also had a significant effect on the performance of the leadership.Keywords: Commitment, Role of Regional, Participation, Accountability, and Performanc