1,720,993 research outputs found
Peran Implementasi Transaksi non Tunai dalam Memediasi Faktor-Faktor yang Mempengaruhi Kecurangan (Studi pada Pemerintah Daerah di Indonesia)
No full textThis research is motivated by the phenomenon of spending fraud committed by various stakeholders in local governments and the instructions of the President of the Republic of Indonesia to regional heads to implement non-cash transactions as an effort to reduce it.This phenomenon gave birth to the formulation of research problems that many factors cause fraud and non-cash transactions have not been implemented, is one of them.The background and formulation of the problem raises the question of whether the implementation of non-cash transactions mediates the factors that influence fraud?This study aims to discover the role of non-cash transactions in mediating the factors that influence fraud and develop these findings. Based on the theory and literature review, the researcher uses agency theory as a grand theory, the principle of legal certainty, technology acceptance model (TAM) and Reinforcement Sensitivity Theory (RST) of personality as middle theory and pentagon fraud theory as applied theory. The information needed is obtained by literature study, distributing questionnaires and field observations. The study was conducted quantitatively with the population of this study all officials involved in the process of spending on local governments and a sample of 339 had met the Slovin test. The data was tested with smartPLS and concluded that the implementation of non-cash transactions has an effect on fraud and mediates the relationship between law enforcement and protection with fraud. This research model is weak, therefore the researcher suggests that the next researcher should explore other variables that affect the implementation of non-cash transactions or other variables that mediate fraud. in reducing fraud.Penelitian ini dilatarbelakangi oleh fenomena kecurangan belanja yang dilakukan berbagai stakeholders di pemerintah daerah dan instruksi Presiden Republik Indonesia kepada kepala daerah untuk mengimplementasikan transaksi non tunai sebagai upaya menguranginya. Fenomena tersebut melahirkan rumusan masalah penelitian bahwa banyak faktor yang menyebabkan kecurangan dan belum diimplementasikannya transaksi non tunai merupakan salah satunya. Latar belakang dan rumusan masalah tersebut menimbulkan pertanyaan penelitian apakah implementasi transaksi non tunai memediasi faktor-faktor yang mempengaruhi kecurangan? Penelitian ini bertujuan menemukan peran transaksi non tunai dalam memediasi faktor-faktor yang mempengaruhi kecurangan dan mengembangkan temuan tersebut. Berdasarkan telaah teori dan literatur peneliti menggunakan agency theory sebagai grand theory, azas kepastian hukum, technology acceptance model serta Reinforcement Sensitivity Theory (RST) of personality sebagai middle theory dan pentagon fraud theory sebagai applied theory. Informasi yang dibutuhkan diperoleh dengan studi pustaka, penyebaran kuesioner dan pengamatan di lapangan. Penelitian dilakukan secara kuantitatif dengan populasi penelitian ini seluruh pejabat yang terkait dalam proses belanja pada pemerintah daerah dan sampel berjumlah 339 sudah memenuhi uji Slovin. Data diuji dengan smartPLS dan diperoleh kesimpulan bahwa implementasi transaksi non tunai berpengaruh terhadap kecurangan dan memediasi hubungan antara penegakan dan perlindungan hukum dengan kecurangan. Model penelitian ini lemah, karenanya peneliti menyarankan agar peneliti berikutnya lebih menggali variabel lain yang mempengaruhi implementasi transaksi non tunai atau variabel lain yang memediasi kecurangan.Peneliti berharap implikasi teoritis, praktis maupun kebijakan yang diberikan penelitian ini dapat berkontribusi positif dalam meningkatkan kualitas implementasi transaksi non tunai dalam mengurangi kecurangan.214 HalamanDisertasi Dokto
Determinan Kinerja Anggaran Pemerintah Daerah dengan Perubahan Anggaran Sebagai Pemediasi dan Teknologi Informasi Sebagai Pemoderasi: Studi pada Satuan Kerja Perangkat Daerah di Aceh
No full textThe purpose of this study is to examine the effect of Budget Participation, Budget Goal Commitment, and Leadership Style to Rebudgeting and the Impact on Budget Performance. Data were collected through questionares from 410 respondents, comprising Head of Department, Head of Section and others involved in budget preparation at SKPD in Aceh. This research consists of 3
(three) independent variables: Budget Participation, Budget Goal Commitment, and Leadership Style. Dependent variable: Budget Performance, Moderation variable: Information Technology and mediation variable: Rebudgeting. The results showed that budget participation, budget goal commitment, and leadership style have positive and significant impact on Rebudgeting. Information Technology has a positive and significant impact on Rebudgeting. Information Technology has moderated the relationship between Leadership Style and Rebudgeting. Information Technology fails to moderate the relationship between Budget Participation, Budget Goal Commitment and Rebudgeting. The results of the study proved that Goal Setting Theory can be used in government organizations.Penelitian ini bertujuan untuk menguji pengaruh Partisipasi Anggaran,
Komitmen pada Tujuan Anggaran, dan Gaya Kepemimpinan terhadap Perubahan Anggaran dan dampaknya terhadap Kinerja Anggaran. Data dikumpulkan melalui kuesioner. Dari 410 responden yang terdiri dari Kepala Dinas, Kepala Bagian dan lainnya yang terlibat dalam penyusunan anggaran pada SKPD di Kabupaten/Kota di Aceh. Penelitian ini terdiri dari 3 (tiga) variabel bebas: Partisipasi Anggaran, Komitmen pada Tujuan Anggaran, dan Gaya Kepemimpinan. Variabel terikat: Kinerja Anggaran dengan di moderasi oleh Teknologi Informasi dan di mediasi oleh Perubahan Anggaran. Hasil penelitian menunjukkan bahwa Partisipasi Anggaran, Komitmen pada Tujuan Anggaran, dan Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Perubahan Anggaran. Perubahan Anggaran berpengaruh
positif dan signifikan terhadap Kinerja Anggaran. Teknologi Informasi berpengaruh positif dan signifikan terhadap Perubahan Anggaran. Teknologi Informasi berhasil memoderasi hubungan antara Gaya Kepemimpinan dan Perubahan Anggaran. Teknologi Informasi gagal memoderasi hubungan antara Partisipasi Anggaran, Komitmen pada Tujuan Anggaran dan Perubahan Anggaran. Hasil penelitian membuktikan bahwa Goal Setting Theory dapat digunakan dalam organisasi pemerintah.Disertasi Dokto
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Free Cash Flow, Agency Theory Dan Signaling Theory: Konsep dan Riset Empiris
Full text linkThis paper discusses the literature on free cash flow (FCF), which is one source of corporate funding that can be distributed to investors after finance all investments with positive NPV. FCF contain agency problems (Jensen, 1986) giving rise to agency costs such as auditing fees. FCF can be distributed through dividends or stock repurchase, but sometimes management does not do so and instead uses for wealth management, such as for bonus and investment that can increase power and reduce the possibility of takeover. FCF can be used by management as a signal about the prospects of the company in the future due to policies such as specially designated dividend and stock repurchase has information content. In addition, some studies suggest that the management policy on FCF correlated with income and dividends smoothing
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Akuntansi Sektor Publik Akuntansi Keuangan Daerah
Full text linkPenulis : Prof. Dr. Abdul Halim, MBA, Akt.Tahun/Edisi : 2004/Edisi Revisi.Halaman : 220 + xiv hal.Penerbit : Penerbit Salemba Empat, Jakarta
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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