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All Journal Aktiva : Jurnal Akuntansi dan Investasi
Rizal, Zef
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Economics, Econometrics & Finance

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PENGARUH PERILAKU KEPEMIMPINAN TERHADAP KINERJA KARYAWAN Furqon, Mohammad Amir; Rizal, Zef
JURNAL AKUNTANSI DAN INVESTASI Vol 4, No 1 (2019): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.405 KB) | DOI: 10.35835/aktiva.v4i1.580

Abstract

The main problem in this study is whether leadership behavior based on structural initiatives and leadership behavior based on attention to subordinates influences the performance of employees. Bunga Baby Shop in Sampang Regency. Among leadership behaviors based on structural initiatives and leadership behavior based on the attention of which subordinates are the most dominant influence on the performance of employees. Bunga Baby Shop in Sampang Regency. From the research, valid and reliable data has been obtained so that it can be continued with the following analysis, namely the multiple linear regression analysis technique as well as the T test and F test with the help of SPSS.The results of this study indicate that through simultaneous testing (F test), the independent variable of leadership behavior (X) simultaneously has a significant effect on employee performance dependent variables (Y). This is evidenced by the calculated F value of 73,323 greater than the F table of 3.44. Furthermore, from the results of statistical tests it is known that partially the independent variable (X) consisting of structural initiatives and attention to subordinates as a whole has an effect on employee performance at Bunga Baby Shop in Sampang Regency. And the variable attention to subordinates is the most dominant variable influence on the performance of employees of Bunga Baby Shop in Sampang Regency. Therefore, it is expected that Bunga Baby Shop in Sampang Regency will maintain and increase attention to subordinates to this variable by increasing the attention of employees.
PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PERILAKU ETIS SEBAGAI VARIABEL INTERVENING Alfian, Nurul; Sugiyardi, Agus; Aina, Muslimatul; Kusuma, Andriyani; Fajar, Achmarul; Rizal, Zef
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1333

Abstract

This study aims to determine: (1) Effect of Employee Perception Regarding Whistleblowing System on Fraud Prevention, (2) Effect of Employee Perception Regarding Whistleblowing System on Ethical Behavior, (3) Effect of Ethical Behavior on Fraud Prevention, (4) Effect of Employee Perception Regarding Whistleblowing System for Fraud Prevention through Ethical Behavior. This research is a type of comparative causal research. The population of this research is all employees who work. Sampling was done by using purposive sampling technique. The sample in this study were all employees of the Office of the Board of Directors of PT Pagilaran. Before the research was conducted, the instrument was tested first involving 30 employees. The analytical prerequisite test tools used in this research are normality test, linearity test and heteroscedasticity test. The data analysis method used to test the research hypothesis is path analysis and Sobel Test. The results of the hypothesis test show: (1) Employee Perception Regarding Whistleblowing System has a significant positive effect on Fraud Prevention, this is evidenced by the significance probability value of 0.004 (< t table (2.042).
Co-Authors Aina, Muslimatul Alfian, Nurul Fajar, Achmarul Furqon, Mohammad Amir Kusuma, Andriyani Sugiyardi, Agus