E Jurnal STIE Pasundan Bandung (Sekolah Tinggi Ilmu Ekonomi)
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The Influence of Profitability, Solvency and Company Size to Audit Report Lag
No full textThe purpose of this study was to determine the effect of profitability, solvency, and company size on audit report lag. This research was motivated by a case of delayed reporting of financial statements to companies listed on the Indonesia Stock Exchange that has an impact on the decline in investor confidence in the company. The research method used the explanatory method. The independent variables in this study are profitability, solvency, and company size, while the dependent variable is the audit report lag. The data used secondary data, obtained through the company's annual financial statement data as research objects. The sample in this study were 10 companies from the population, as many as 50 companies. Hypothesis testing is done by multiple linear regression analysis using the IBM SPSS Statistics 20 program. The results showed that the profitability, solvency, and size of the company affect the audit report lag
LEVEL REGARDING CORRUPTION OF LOCAL GOVERNMENTS: PERSPECTIVE OF FINANCIAL STATEMENT ACCOUNTABILITY, FINANCIAL PERFORMANCE, AND SIZE OF LOCAL GOVERNMENTS
No full textThis study intends to determine the magnitude of the influence of regional financial statement accountability, local government financial performance, and local government's size on local governments' corruption in the Province of Indonesia. This study uses a quantitative approach using secondary data obtained from the Regional Government Financial Statements for 2011 to 2015 and the amount of corruption reported by the KPK from 2011 to 2015. Using panel data to analyze research data to obtain the best model is the Random Effect. The results showed that the accountability of local government financial reports, local government financial performance, and local government size simultaneously had a significant effect on corruption.
 
THE EFFECT OF DIRECT COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE: Study at a government office in Bandung Regency
No full textThis study aimed to determine the effect of direct compensation and work motivation on employee performance—this study conduct by taking a sample of employees at one of the government offices in Bandung Regency. The research method used is a qualitative method with a total of 50 respondents using path analysis techniques. As for his research results, there is a significant effect of direct compensation and work motivation on employee performance either partially or simultaneously. Direct compensation and work motivation together affect employee performance by 64.04%. The proportionate amount of influence caused by other variables other than direct compensation and work motivation is 35.98%. The study results recommend that direct compensation and efforts to increase work motivation should always increase performance according to what has been determined.
 
THE INFLUENCE OF PROFESSIONAL COMPETENCE AND AFFECTIVE COMMITMENT ON JOB SATISFACTION: Study at the Government Agencies in West Bandung Regency
No full textThis research was conducted to determine the effect of professional competence and affective commitment on employee job satisfaction. This research was conducted at one of the official offices in West Bandung Regency, where the method used was descriptive and verification methods, with 71 respondents. The data analysis technique used was the path analysis technique to determine the effect of both direct and indirect independent variables. Based on the results of the study shows that professional competence is in the relatively good category. Affective commitment is in the good enough category. Moreover, employee job satisfaction is in the reasonably good category. Based on statistical data processing, it appears that the total professional competence variable has an effect of 24.7%. The total effect of the affective commitment variable is 40.1%. The variables of professional competence and affective commitment to job satisfaction were 64.8%. Meanwhile, other factors that were not studied and contributed to job satisfaction shown by the value of Py? = 0, 35.2, or 35.2%. Professional competence and affective commitment affect job satisfaction. This result shows that the higher the professional competence of employees and the increase in employee affective commitment, the higher the employee job satisfaction. Other variables affect employee satisfaction, such as motivation, compensation, organizational culture, and other factors not included in this study.
 
THE INFLUENCE OF ORGANIZATIONAL CULTURE ON AFFECTIVE AND NORMATIVE COMMITMENT TO EMPLOYEES IN THE CONSTRUCTION SECTOR IN BANDUNG
No full textThe research carried with the phenomenon of not optimal construction implementation indicates a lack of work commitment of construction sector employees. From the problem of work commitment, this study aims to determine the effect of organizational culture on affective commitment and normative commitment to employees in the construction sector in Bandung. The research method used is quantitative research methods with regression analysis techniques. Respondents who use as a sample were 139 employees from 301 Construction Business Entities in Bandung City. The results showed that organizational culture has a significant effect on affective commitment and normative commitment of construction employees. The results indicated that a healthy organizational culture would increase the affective and normative commitment of construction employees. Efforts that must improve the organizational culture on employee commitment, it is hoped that the service company will further enhance the organizational culture, especially for the aspect. There is harmonious cooperation among employees.
 
THE EFFECT OF MANAGEMENT CONTROL IN PURCHASE VOLUME ON THE LEVEL OF FOOD INGREDIENTS DAMAGE AT ELCAVANA HOTEL BANDUNG
No full textIn this study, researchers wanted to test the theory whether there is an influence of management control in controlling the purchase volume of the level of damage to food. The population of this research is the management of Elcavana Hotel Bandung in the accounting department and the kitchen department. Procurement of the ingredients for a certain period can not be predicted accurately. In other words, the ingredients ordered by the relevant department are not in accordance with the realization of the use of each day because there are some menus that do not sell well (slowmoving). The controlling of prices and quality of ingredients is carried out with the main objective to avoid the swelling of production costs due to food ingredients that are not in accordance with standards and to set the selling price of food. After being tested using simple linear regression, the results are as previously thought. The controlling of the volume of food purchases greatly affects the level of damage to food ingredients at Elcavana Hotel Bandung. So, the stronger the management control in the purchase volume, the lower the level of food damage.
 
The Influence of Internal Audit On the Quality of Financial Statements : (Survey on Private Sector Manufacturing Companies in Bandung)
No full textThe quality of financial reports is one of the critical aspects for capital owners in assessing the company's success in its business. Previous research has shown a positive relationship between internal audits and the presentation of quality financial statements. Based on the critical role of the presentation of financial statements, the researchers researched the influence of internal audits on the quality of financial statements. The researcher uses a quantitative approach in answering the problem formulation that set. The sample in this study were 59 employees of the audit department in two manufacturing companies in the city of Bandung. Data analysis used simple linear regression with the results showing a positive influence of internal audit on the quality of financial reports by 50.5%. In contrast, the rest was influenced by other factors not examined. The study results indicate that the better the internal audit is carried out, the better the quality of financial reports
Learning Attitude: Student Perception on Pandemic Covid-19 in Bandung, Indonesia
No full textAt the time of the COVID-19 pandemic in Indonesia, several learning changes occur in higher education, such as the implementation of online learning. This change is a concrete step for the government to overcome the spread of the COVID-19 virus in Indonesia. However, the change of learning to online has several obstacles in its implementation where both students and teachers are still not used to online learning. This study investigates student knowledge about covid 19 and its implications for student learning attitudes and behavior. An online survey using google forms to students of undergraduate and postgraduate programs at the School of Economics, Pasundan, Bandung, Indonesia, has as many as 247 students. The researchers used a nonparametric structural equation modeling approach to identify the effect of student knowledge about COVID-19 on attitudes and learning behavior. The study results identified that student knowledge had a positive influence on student attitudes and negatively affected learning behavior. This condition indicates that the increasing threat of covid 19, which students know, will be more positive in their actions; however, their learning behavior will decrease. For this reason, it is necessary to take comprehensive steps by the parties concerned to implement effective policies in reducing the impact of covid 19 to improve student learning behavior. The novelty of this research is that no research identifies a model of the influence of knowledge regarding the impact of covid 19 on student behavior and learning behavior in Indonesia
PENGARUH KEPRIBADIAN TERHADAP KEPUASAN KERJA KARYAWAN STARWOOD FURNITURE INDONESIA
No full textThis study aims to re-examine the influence of personality on employee job satisfaction because there are several researchers who provide different opinions or research results, then to determine the effect of personality on job satisfaction of employees of PT. Starwood Furniture Indonesia. The data used in this study are primary data obtained from the results of distributing questionnaires to employees and secondary data taken directly from the data that has been recorded or documentation at PT. Starwood Furniture Indonesia. The analysis method in this study uses simple regression. This study found results that personality significantly influence employee job satisfaction.
Keywords: personality, job satisfaction, starwood furniture
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN
No full textThe aim of this study is finding and analyzing the impact of motivation and work discipline on employee performance. This study uses the descriptive analysis and verification analysis with 35 respondents. In addition, this study uses path analysis. The result shows that motivation is adequate, the result of work discipline is acceptable, and employee performance is decent. The direct and indirect effect of motivation on performance is 0,369. The direct and indirect effect of work discipline on performance is 0,362. The entire effect is 0,731. Coefficient determination is 73.1% and the rest is 26.9% from the other variables that have effect on employee performance but they were not analyzed on this study.
Keywords: motivation, work discipline, employee performance