Akuntabilitas
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Pengaruh Gaya Kepemimpinan Terhadap Komitmen Organisasi Melalui Kepuasan Kerja Sebagai Variabel Intervening
Get PDFThis study aims to examine the influence of leadership style on organizational commitment through job satisfaction as intervening variable. This research uses quantitative method with data analysis that is simple regression, path analysis and test of sobel. he results showed that leadership style influence job satisfaction, while job satisfaction affect organizational commitment. The result of path analysis showed that leadership style influence to organizational commitment through job satisfaction as intervening variable. The implications obtained in this study are expected to be used as information for universities to apply good leadership style and pay more attention to job satisfaction from lecturers
Pengaruh Work Family Conflict, Kepemimpinan Transformasional dan Kompleksitas Tugas Terhadap Job Satisfaction
Get PDFThis research was aimed to examine the influence of work-family conflict, transformational leadership, and task complexity on job satisfaction. This research used primary data which collected by distributing questionnaires to respondents. Questionnaires were distributed to leader, junior and senior auditor of Internal Control Board (SPI) on State Islamic Higher Education was held BLU status on Ministry of Religious. From 30 questionnaires that have been distributed, all questionnaires have been received an could be processed. The research uses multiple regression analysis method. The results of this research show that: (1) work-family conflict has no significant influence on job satisfaction. (2) Transformational leadership style has significant influence on job satisfaction. (3) task complexity has no significant influence on job satisfaction. (4) work-family conflict, transformational leadership style, and task complexity have significant influence on job satisfaction
Pengaruh Program Pengampunan Pajak Terhadap Efektivitas Penerimaan Pajak di Indonesia
Get PDFThis study aims at testing the influence of tax amnesty program toward the effectiveness of tax revenue at KPP in Indonesia. The data sources in this data are secondary data of tax revenue from all KPP in Indonesia in 2015 and 2016. The samples used in this data are tax revenue from 341 KPP offices. The data analysis methods are descriptive analysis and verification analysis. The hypothesis in this study is tested using paired sample t-test. It shows that tax amnesty does not significantly influence the effectiveness of tax revenue in KPP in Indonesia. The test reveals that out of 341 KPP offices, there are only 53 KPP offices (16%) whose tax revenue is effective, whereas the revenue from 288 KPP offices (84%) is not yet effective
Hubungan antara Love of Money, Machiavellian dengan Persepsi Etis: Analisis Berdasarkan Perspektif Gender
Get PDFEthical behavior is important since help educators and researchers understand future managers and executives’ ethical behavior in organization. The research investigates the relationship between gender, love of money, machiavellian and ethic behavior. Data collected from 102 student of departemen of accounting. Result of the whole sample revealed that Machiavellian has significant effect on ethic behavior and there’s different perception on ethic behavior based from gender
Faktor-faktor Rasio Keuangan dan Good Corporate Governance yang Mempengaruhi Praktik Perataan Laba
Get PDFThis research aimed to get empirical evidence of factors in Financial Ratios (return on equity, net profit margin, and dividend payout ratio) and good corporate governance (independent board of comittee, and public ownership structure) that affect practice of income smoothing.This research uses purposive sampling as sampling method. There are 13 corporates from 30 corporates that listed in Jakarta Islamic Index (JII) during 4 (four) years observation started from 2011 to 2014, thus 52 research samples were being collected. Agency Theory is the base theory used in the research to explain the relation between variables. Income smoothing measured with Eckel Index (1981). Statistical tool used to test the hyphothesis is Binary Logistic Regression. This result discovers that net profit margin has effect on practice of income smoothing, whereas return on equity, dividend payout ratio, independent board of committee and public ownership structure have no effect in practice of income smoothing
Analisis Pengaruh Kualitas Pelayanan Terhadap Loyalitas Nasabah Baitul Maal wat Tamwil
Get PDFThe aim of this research is to analyze the effect of service quality to customers’ loyalty in BMT customers. The method that used in this research is descriptive analysis and multiple regression analysis. The result shows that the service quality in good and high category. But, the customers’ loyalty in medium category. To increase the loyalty of the customers, it needs to increase the service quality to the customers. This will had a positive effect on customers loyalti. Customers’ loyalty can be a good promotion to the BMT.
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Profitabilitas
Get PDFA discussion about the influence of cash turnover and inventory turnover toward profitability still shows inconsistencies. Therefore, this study is conducted to know the relationship between the cash turnover and inventory turnover on profitability and also how big the relationship is. This study was conducted at automotive and allied products in periods of 2010 – 2013 with a total study population of 18 (eighteen) companies registered in the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling and acquired 8 (eight) samples of companies. The analysis technique used is multiple linear regressions, both partial (t test) and simultaneous test (F test). The dependent variable is profitability while the independent variable is cash turnover and inventory turnover. The results of this study show both simultaneous and partialtest on cash turnover and inventory turnover do not have a significant effect on profitability
Pengaruh Sosialisasi dan Komitmen Profesi Pegawai Pajak Terhadap Niat Whistleblowing
Get PDFWhistleblowing system is created to overseeing the violation of the code of ethics that occured within the Directorate General of Taxation (DGT) by utilizing all its employees. These system is based on three principles that are prevention, early detection and effective handling. The aims of this study are to examine the effect of socialization on whistleblowing and professional commitment of tax office’s employees to whistleblowing intention. The population in this study is employees in DGT on Yogyakarta and Central Java. This research used survey to collect data from 92 employees. Multiple regression linear is used to data analyzed. The result showed significant effect of socialization to whistleblowing intention. Unexpected finding is professional commitment did not effecting whistleblowing intention
Pengaruh Permodalan, Kualitas Asset, Rentabilitas dan Likuiditas Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia
Get PDFThe purpose of this study to analyze the influence of capital, asset quality, profitability and liquidity to profitabilitas. Population in this study is the Islamic Rural Bank (BPRS) registered at Bank Indonesia. Total sample of 12 selected by using purposive sampling, uses secondary data obtained through the website www.bi.go.id. The analytical method used in this research is Multiple Linear Regression and Software SPSS 22 as a tool to test the hypothesis. The results of this study are: capital, asset quality and liquidity does not affect the profitability, earnings negatively affect profitability
Etika Perataan Laba dari Perspektif Akuntansi Syariah
Get PDFThis study aims to find out the ethics of income smoothing seen from the perspective of Islamic religion because the action of income smoothing (smoothing earnings) is an action that can mislead the users of financial statements by presenting information that is not accurate, and sometimes even the cause of illegal acts, accountants educators, managers, and Ustadz believes it is an act that is prohibited by religion because the nature of the work it does is a mandate, whether it is worldly from its superior or business owner, or worldly from Allah SWT who will be held accountable for the work he does. Implementation of honest and trustworthy in work among others is to not take something that is not his right. The reason of the selection of informants is because all three have a relationship to the practice of Income Statement and all informants argue the same. The performance of unstable financial statements or decreased financial performance is less good, it tends to trigger the behavior of managers to perform unethical actions, so to give the impression of good company performance needs to be done income smoothing, income smoothing can be done by manipulating variables -variables (accounting) pseudo or by conducting real transactions, or can also be done by choosing an accounting method in accordance with the wishes of management