Browsing by Author "Sari, Ria Nelly"

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    THE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Winaldy, Rafli
    This study examines the form of association between practice of budget participation and budget slack in banking industry.This paper also examines the role played by organizational commitment and environmental uncertainty as moderators in the relationship between budget participation and budget slack. Responses from 84 managers (54% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a hierarchical regression analysis, the results show the interaction effect between budget participation and organizational commitment on budget slack and the interaction effect of budget participation and environmental uncertainty on budget slack. The results offered support that negative relationship between budget participation and budget slack is stronger if the individual has a high organizational commitment. In addition, if the level of environmental uncertainty is high it is possible that the person who actively involve in budgeting process will create budget slack
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    THE EFFECT OF COMMUNICATION TECHNOLOGY ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL ENVIRONMENT AND ORGANIZATIONAL STRUCTURE: STUDY IN BANKING INDUSTRY
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Andriyani, Rika
    This study examines the moderating effect of communication technology on the relationship between organizational environment and organizational structure. Responses from 94 managers (59% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a multiple regression analysis, the results show that the interaction of environmental dynamism and communication technology has a negative effect on organizational structure (formalization, complexity and integration). This study also found that the relationship between environmental complexity and centralization of organizational structure was moderated by communication technology. Meanwhile, communication technology has a positif effect on the relationship between environmental complexity and organizational structure (complexity and integration). This study provides further evidence on the importance of communication technology to organizational structure
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    FIRM PERFORMANCE, CEO TENURE AND CORPORATE GOVERNANCE REPORTING: EVIDENCE FROM INDONESIA
    (2014-06-02) Sari, Ria Nelly; Anugerah, Rita; Herly, Miranti
    This study attempts to investigate the relationship between firm performance and CEO tenure on corporate governance reporting. Seventy-three large public firms from 100 largest companies in Indonesia were selected as the sample. Data for corporate governance reporting are collected from annual reports for the year 2005-2007. Corporate governance reporting is indexed by the extent to which companies disclose the corporate governance practices in their annual report. The disclosure index reporting model developed in the current research is based on selected items using in Annual Report Award (ARA, an award given annually to Indonesian listed and non listed companies interm of relevant information disclosed), and firm performance is measured using two indicators; ROA and Tobin-Q. Results demonstrate that when firm performance is measured by ROA, firm performance is positively related to corporate governance reporting but the relationship becomes significantly negative when performance is measured by Tobin-Q. Results support that CEO tenure significantly has a negative relationship with corporate governance reporting. The interactive effects of firm performance and CEO tenure on corporate governance reporting demonstrate that only the interaction of ROA and CEO tenure effects is significantly related to corporate governance reporting. However, the interaction between CEO tenure and Tobin-Q is not associated with the level of corporate governance reporting. The discussion and implications of the findings and also suggestions for future research are discussed.
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    THE MEDIATING EFFECTS OF STRATEGIC MANAGEMENT ACCOUNTING INFORMATION USE ON THE RELATIONSHIP BETWEEN INFORMATION LITERACY AND MANAGERIAL PERFORMANCE
    (2014-06-02) Sari, Ria Nelly; Zenita, Raisya
    This study attempt to examine the mediating effect of Strategic Management Accounting (SMA) information use on the relationship between information literacy and mangerial performance. Using multiple regression as analitycal method, 93 responses from 93 managers of Bank Riau Kepri, Indonesia, were analyzed. The results of this study support the direct effect of information literacy and SMA information use on managerial performance. Futher analysis of mediating effect of SMA information use suggests that SMA mediates the relationship between information literacy and managerial performance. The findings of this study suggest that the information literacy and SMA information use are an important factor to improve the level of managerial performance.
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    PERSONAL CHARACTERISTICS, PERCEIVED ORGANIZATIONAL POLITICS AND ORGANIZATIONAL OUTCOMES
    (2014-06-02) Sari, Ria Nelly
    Purpose This study examines the relation between personal characteristics and perceptions of organizational politics. In addtion, this study also predict the relationship between organizational politics and organizational outcomes (job satisfaction, job tension and intention to quit). Design/methodology/Approach A model was developed and tested using a sample of 68 local government‟s auditors from eleven district Supervisory Body in Riau Province, Indonesia. Findings Results from Partial Least Square (PLS) analysis indicate that perceptions of organizational politics were related to job satisfaction, job tention and intention to quit. Specifically, employees who perceived a high level of politics in their workplace reported higher levels of tension, lower levels of job satisfaction, and higher levels of intention to quit than did employees who perceived a low level of politics. Practical implications: Original/value: Paper type Research paper
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    THE RELATIONSHIP BETWEEN ETHICS, EXPERTISE, AUDIT EXPERIENCE, FRAUD RISK ASSESSMENT AND AUDIT SITUATIONAL FACTORS ON AUDITOR PROFESSIONAL SCEPTICISM
    (2014-06-02) Anugerah, Rita; Sari, Ria Nelly; Frostiana, Rina Mona
    This study aims to prove empirically the effect of ethics, expertise, audit experience, fraud risk assessment, and audit situtional factors on auditor professional scepticism. To test the hypotheses, a Partial Least Square analysis is applied to questionnaire survey data from 40 auditors from Audit Board of the Republic of Indonesia, Riau Province Representatives. As hyphotisized, the results revealed the existence of a significant and positive association between ethics, audit experience, fraud risk assessment and situtional factors on scepticism of auditors. Contrary to the hypothesis proposed, this study fail to give support to the influence of expertise on auditor professional skepticism. Discussion and implications of the findings and also suggestions for future research are discussed.