Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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ANALISIS KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
Get PDFThe loss of public trust is the biggest problem for the company. Therefore, an audit is important and expected audit results are quality. This research was conducted to analyze audit quality. So that the problem is known and produce quality audits, and companies gain trust from stake holders. The research method is quantitative with logistic regression analysis. Population is a manufacturing company listed on the IDX, a sample size of 25 firms, 7 years financial statements or 175 financial reports, and sample techniques using purposive. The results of the study showed that partially the rotation of KAP and Tenure KAP has not significant effect on audit quality. Company size has a significant effect on audit quality. Simultaneously, KAP rotation, KAP tenure and company size has significant effect on audit quality. This finding confirms that audit quality is not affected by changes in KAP, considering that KAP is the operational area of ??the company. Similarly audit tenure, the length of the company's bond with the audit committee has not effect. Because, this relationships are personal, not professional wor
ANALISIS FUNGSI MANAJEMEN KEPALA SEKOLAH PADA SD NEGERI DI KECAMATAN PARUNG BOGOR
Get PDFThis study analyzes labor function the principal as a leader in SDN Parung sub-district. seen from the management function planning, organizing and controlling and stakeholders. This research uses descriptive method with qualitative approach. Of 36 elementary schools in subdistrictParung there are only 9 headmistress in SDN Parung-Parung. The number of respondents is 38 from UPT, principals, teachers and committees. This research uses the method The results of this study indicate the existence of the principal in some function functions in implementation is still weak as in the management function Planning, organizing and controlling while principals and stakeholders have a very close relationship. school principals who have good communication to stakeholders can work together to work together with the school such as support for mutual assistance to help improve schools and support other school activities and programs. In addition, with good communication all decisions made by the principal to be fully supported by stakeholders that will bring significant progress for school
MEMBANGUN KINERJA KARYAWAN MELALUI ANALISIS LINGKUNGAN DAN BEBAN KERJA
Get PDFInability to compete in the globalization is company failure in developing HR. Therefore, a study should be made factors that affect employee performance. This study aims to analyze the influence of work environment and workload on employee performance of PT Kesuma. The data collection technique of this research uses the questionnaire with a measurement scale of research variables such as the Likert scale for the Working Environment variable (X1), Workload (X2) and Performance (Y) as a form of respondent's approval level or disagreement to a series of questions that measure an object. The population of this research was based on all PT Kesuma personnel totaling 275 people. The sample used is based on the calculation of Slovin formula as many as 163 respondents (PT Kesuma personnel). The data analysis method uses validity and reliability test, classical assumption test, simultaneous test, partial test and determination test. The results of the study show that both partial and simultaneous, work environment and workload have a significant effect on performance. For optimal employee performance, PT Kesuma first builds a comfortable work environmen
PENGARUH KEPEMIMPINAN, MOTIVASI, KEPUASAN DAN KOMITMEN TERHDAP KINERJA PEGAWAI PENGADILAN AGAMA WILAYAH PROVINSI BANTEN
Get PDFThe implementation of effective and efficient governance is a demand in the era of globalization. This reality demands the professionalism of human resources in realizing good governance. Therefore, various bureaucratic changes were carried out in order to organize a clean government, including developing HR. The purpose of this study was to find, describe, and analyze the influence of leadership, work motivation, job satisfaction and work commitment on employees performance of Religious Courts in Banten Province. This study uses a quantitative method, the research sample is administrative ASN in the Religious Court of Banten Province which amounts to 100 respondents, the sampling technique uses proportional random sampling, the research instrument uses questionnaire and the analysis method uses Multiple Linear Regression with the analysis stage consisting of descriptive analysis, test validity, reliability test, classic assumption test, partial test, simultaneous test and coefficient of determination test. The results showed that leadership, work motivation, job satisfaction and work commitment both partially and simultaneously had positive and significant effect on performance.
 
KONTRIBUSI INTELLECTUAL CAPITAL DAN TAX AGGRESSIVENESS TERHADAP NILAI PERUSAHAAN JASA KEUANGAN DI INDONESIA
Get PDFThis research is aimed to analyze the effect of intellectual capital and tax planning on firm value. The study examined the relationship of intellectual capital variables is Value Added Capital Employed (VACE), Value Added Human Capital (VAHC), Value Added Structural Capital (VASC). Variable tax aggressiveness measured by using tax rate 25% at less Effective Tax Rate (ETR) in multiply Pre Tax Book Income. And variable values firm measured by Price Book Value (PBV). This research use secondary data analysis of financial statement or annual report of firms in Indonesia Stock Exchange. Population in this research was financial sector companies that listed in Indonesia Stock Exchange in 2013-2016. Using the method purposive sampling, sample collected in this research was sample as many as 52 the annual financial report. The methodology used in this research was the simple linier regression by using SPSS 22. This research result indicates that the intellectual capital has significant influence on firm value. tax aggressiveness has negative significant influence on firm value. And simultaneously intellectual capital and tax planning has significant influence on firm value.
 
IMPLIMINTASI PERILAKU KEPEMIMPINAN PT VENTURA BERBASIS PROMOSI JALUR KARIR
Get PDFHuman resources are assets in an organization or company, so that with these resources, what the company wants to achieve can be realized well and realistically. So in this case the author intends to conduct research related to leadership and career. Leadership behavior in the business world is a driving factor in the business world in order to control the running of an organization or company, so that with this behavior it is hoped that the company can run well. With this research, I as the author have the aim of finding out how much leadership behavior is related to career promotion, so that with good leader behavior, healthy promotions can be created, with healthy promotions it will be possible to produce a healthy company. This research uses a descriptive qualitative approach by collecting data through in-depth interviews with employees and related parties in the company. Content analysis is used to identify patterns of leadership behavior that influence the career path-based promotion process. Apart from that, concepts from leadership theory and career development are also used as a guide in analyzing data and factors for promotion. The attitude of a good leader can play an important role in advancing the Company, so that the Company's activities can be successful and successful. Leadership behavior has not been fully carried out in accordance with applicable theories and rules, while the career path factors that dominate at PT Ventura are the channeling career path combined with strong knowledge and experience so that this career path is dominated by many in the company
THE ANALYSIS OF LEADERSHIP EFFECT AND ORGANIZATIONAL CULTURE ON EMPLOYEES PERFORMANCE OF PANIN BANK
Get PDFThe cause of employee performance up and down, due to many factors. including bad leadership and organizational culture. Therefore, this research was conducted to see the extent of phenomenon and how to solve it. The research approach used quantitative. The method of analysis uses descriptive and inferential. The number of samples in this study were 52 respondents, using the census sample method. The analysis method is multiple linear regression. The results show that leadership has a significant effect on performance with a regression coefficient of 0.484. Organizational culture has a significant effect on performance with a regression coefficient of 0.572. Leadership and organizational culture simultaneously have a significant effect on performance with a contribution value of 30.2 percent. This research confirms that leadership and organizational culture directly influence performance. But at the same time, leadership is perceived to be still low and the organizational culture is still conservativ
PENGARUH KOMPETENSI PROFESIONAL DAN KOMPETENSI KEPRIBADIAN TERHADAP KINERJA GURU
Get PDFBad behavior of students is one proof of educational failure, and the teacher is the person who most responsible. Therefore, the school must care about teacher performance, with all efforts and capital. This study aims to analyze teacher performance factors. Quantitative is used as a research method, the object of research is MTs Ma'arif Cipakem Kuningan, the study sample was 75 teachers, the sample technique using census, the research instrument is questionnaire, and linear regression is used as an analysis method. The results showed those professional competence and personality has significant effect on teacher performance. This finding confirms that performance is the result of intellectual and emotional ability, so the reflection is correct teachin
ANALISIS KINERJA KARYAWAN PADA PT. BANK MANDIRI CLUSTER CILEGON I
Get PDFGranting compensation against poor, high workload and work dissatisfaction is a failure of the Organization in managing human Resources. So it is very influential on performance of employees. Therefore, company should care on employee performance, with all effort and capital. This study aims to find out the influence of compensation, workload, and job satisfaction on employees performance of PT Bank Mandiri Cluster Cilegon I. Quantitative research methods, used as a research object are PT. Bank Mandiri Cluster Cilegon I, 150 employees that study sample, the sampling technique used is stratified random sampling techniques, research instrument is questionnaire, and a linear regression is used as a method of analysis. The results showed that partially and simultaneously compensation, workload and job satisfaction had significant effect on performance. This finding confirms that performance is achievement of employees in carrying out the duties, so that the reflection is a fair division of tasks and management compensation is goo
UPAYA MENINGKATKAN KINERJA MELALUI OPTIMALISASI DISIPLIN KERJA
Get PDFLack of teacher discipline has an impact on student achievement. However, the real bad side is moral degradation. Therefore it is important to maintain teachers, one of them is work discipline. The purpose of this study was to determine the effect of work discipline on performance. The research method used is quantitative descriptive. The sample technique used is the Accidental Sampling technique, which amounted to 56 respondents. The analytical method used is linear regression consisting of validity test, reliability test, correlation coefficient test, coefficient of determination test, simple regression test, and hypothesis test. The results showed that work discipline had a significant effect on performance. The meaning of influence is that all disciplinary instruments have the potential to control the manner and work behavior of the teache