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PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN OPINI AUDIT TERHADAP MANAJEMEN LABA Pohan, Erlina Sari; Aprilliadi, Teddy; Nurelvini, Abellia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.193

Abstract

This study aims to examine whether there is an influence of firm size, size of the Public Accounting Firm (KAP) and auditor's opinion on earnings management activities in chemical sub-sector companies. The population in this study are chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The number of samples in this study were 10 companies with the sampling technique using purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that the variable firm size, size of the Public Accounting Firm (KAP) and auditor opinion have no effect on earnings management
THE INFLUENCE OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE, INTELLECTUAL INTELLIGENCE ON THE PERFORMANCE OF PRIMARY IQRO COOPERATIVE EMPLOYEES (PRIMKOPIQ) Iswadi, Udi; Dzikri, Ahlu; Aprilliadi, Teddy
Jurnal Manajemen Vol 12 No 4 (2024): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v12i4.1271

Abstract

This study aims to determine the effect of emotional intelligence, spiritual intelligence, intellectual intelligence on the performance of employees of Primary Cooperative Iqro (PRIMKOPIQ). The variables used are emotional intelligence, spiritual intelligence, intellectual intelligence as independent variables, and employee performance as dependent variables. The research method used in this study is the survey method, while the population in this study are employees of Primary Cooperative Iqro (PRIMKOPIQ). The number of samples determined in this study was 37 respondents. Sampling was carried out by taking the entire population. The data analysis technique used was multiple correlation analysis and determinant coefficient (R2). The results of the coefficient analysis show that the t-test of the emotional intelligence variable has a positive and significant effect on performance (t count 2.087> t table 2.034), the spiritual intelligence variable on performance shows a positive and significant effect (t count 4.604> t table 2.034), the intellectual intelligence variable on performance shows a positive and significant effect (t count 2.089> t table 2.034), and the emotional intelligence, spiritual intelligence and intellectual intelligence variables simultaneously have a significant effect on the performance of Primary Koperasi Iqro (PRIMKOPIQ) employees. This is based on the results of the f-test with an ftable value of 3.27 while the fcount value is 14.701.
The Effects of Training and Work Placement on Employee Performance at PT Samator Gas Industri Cilegon Branch Suhendi, Didi; Aprilliadi, Teddy; Dzikri, Ahlu
ProBisnis : Jurnal Manajemen Vol. 16 No. 4 (2025): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of training and work placement on employee performance at PT Samator Gas Industri Cilegon Branch. The method used was quantitative with a multiple linear regression approach, involving 36 employees as a sample. The regression results showed that training had a significant effect on employee performance with a regression coefficient of 0.506 and a significance value of 0.000, which means that better training can improve employee performance. Meanwhile, job placement also has a significant influence on employee performance with a regression coefficient of 0.329 and a significance value of 0.000. The results of the simultaneous test (F Test) showed an F value of 45.665 with a significance value of 0.000, which means that the two independent variables, namely training and work placement, had a simultaneous significant effect on employee performance. With an R Square of 0.735, the model was able to explain about 73.5% of the variation in employee performance, while the remaining 26.5% was influenced by other factors that were not studied. Based on these results, it is recommended that companies improve training and job placement programs to match employees' skills and needs to improve their performance