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Journal : Accounting and Management Journal

PERAN SOCIAL CAPITAL DALAM MEMITIGASI PENGARUH ROLE STRESS TERHADAP JOB PERFORMANCE (Studi Kasus pada Profesi Akuntan di Kebumen, Puworejo, dan Purwokerto) Mahardhika, Arya Samudra; Prasetyo, Anton
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.882

Abstract

The purpose of this study was to analyze the effect of role stress consisting of role conflict and role ambiguity on job performance, and to analyze the role of social capital as a moderating variable in the relationship. Respondents from this study were accountant professions in Kebumen, Purworejo, and Purwokerto, sampling was done by purposive sampling with the criteria of the accounting profession who had worked for 1 (one) year, the sample studied was 65. The results of hypothesis testing using WarpPLS software 3.0 shows that role stress has a significant effect on job performance, but the coefficient of job ambiguity shows the opposite direction of the hypothesis. Inaddition, this study also found that social capital has a role in reducing the negative influence of role conflict on job performance, but its role cannot be proven in role ambiguity
Pencegahan Fraud pada Mantri PT Bank Rakyat Indonesia (PERSERO)Tbk Kantor Cabang Gombong: Peran Pengendalian Internal, Kesesuaian Kompensasi, dan Budaya Etis Organisasi Triwahyuni, Triwahyuni; Prasetyo, Anton
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2272

Abstract

Tujuan penelitian ini yaitu menganalisis apakah variable-variabel independen dalam penelitian ini memiliki pengaruh pada pencegahan fraud. Sampel dari penelitian ini adalah Mantri Bank BRI Cabang Gombong dengan masa kerja minimal satu tahun sebanyak 96 responden dengan menggunakan kuesioner. Penentuan sampel yaitudengan teknik nonprobability sampling dan sampel jenuh. Analisis data dengaan menggunakan SPSS 22 for windows yangameliputi ujiainstrumen validitasadan reliabilitas,auji asumsi klasikadan uji regresiaberganda. Dalam penelitian ini diperoleh hasil pengendalian internal,akesesuaian kompensasiadan budaya etisaorganisasi berpengaruhapositif dan signifikanapada pencegahan fraud secara parsial maupun simultan.