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THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ACCOUNTING SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS WITH EMPLOYEE MOTIVATION AS VARIABLE MODERATING IN BAPPEDA KEPRI PROVINCE Wahyuni, Sri; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang; Irfan, Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.98

Abstract

This study aims to examine the effect of employee competence, organizational commitment and accounting system implementation on the quality of financial reports with motivation as a moderating variable in Bappeda Riau Islands Province. This study uses secondary data. This study used a saturated sampling technique with a total sample of 104 companies. The data analysis technique used is the SEM method with the help of the PLS program with Smartpls 3.0 software. Based on the test results, it is known that employee competency with respect to the variable quality of financial statements obtained a path coefficient of 0.185 with a statistical value of 2.519 (> 1.64) and a p-value of 0.012 (<0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the first hypothesis (H1) is accepted. The next result is organizational commitment to the quality of financial reports obtained by a path coefficient of 0.101 with a statistical value of 1.081 (<1.64) and a p-value of 0.280 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H2) is rejected. Then the application of the accounting system to the quality of financial reports obtained a path coefficient of 0.019 with a statistical value of 10.518 (> 1.64) and a p-value of 0.000 (< 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H3) is accepted. Furthermore, employee motivation on the quality of financial reports moderated by employee motivation obtained a path coefficient of 0.0165 with a statistical value of 1.370 (<1.64) and a p-value of 0.171 (> 0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H4) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected.
THE EFFECT OF DISTRIBUTIVE JUSTICE, INTERACTIONAL JUSTICE, AND LEADERSHIP STYLE ON INNOVATIVE WORK BEHAVIOR WITH INTERVENING JOB SATISFACTION VARIABLES AT PT MEDIANUSA PERMANA, BATAM CITY Erick Santana; Bambang Satriawan; Mohamad Gita Indrawan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.120

Abstract

The purpose of this study was to determine and analyze the effect of Distributive Justice, Interactional Justice, and Leadership Style on Innovative Work Behavior with intervening variable Job satisfaction at PT Medianusa Permana Batam City. The method used is a questionnaire and distributed to 100 respondents. Analysis of statistical data using SEM PLS (Structural Equation Modeling Partial Least Square) and using path analysis to examine the pattern of the relationship between the influence of the dependent variable on the independent, both direct and indirect effects with SMART PLS 3.0 software. The results in the study indicate that Distributive Justice has a positive and significant effect on job satisfaction with a p-value of 0.000 <0.05, Interactional Justice has a positive and significant effect on job satisfaction with a p-value of 0. 003 < 0.05. Leadership Style has a positive and significant effect on job satisfaction with a p-value of 0.040 <0.05. Job satisfaction has a positive and significant effect on Innovative Work Behavior with a p-value of 0.008 <0.05. Distributive Justice has a positive and significant effect on Innovative Work Behavior with a p-value of 0.005 <0.05. Interactional Justice has a positive and significant effect on Innovative Work Behavior with a p-value of 0.008 <0.05. Leadership Style has a positive and significant effect on Innovative Work Behavior with a p-value of 0.032 <0.05. Job Satisfaction mediates the effect of Distributive Justice and Innovative Work Behavior with a p-value of 0.005 <0.05. Job Satisfaction mediates mediates the effect of Interactional Justice and Innovative Work Behavior with a p-value of 0. 019 < 0.05. Job Satisfaction mediates the effect of Leadership Style and Innovative Work Behavior. with a p-value of 0.008 < 0.05.
THE INFLUENCE OF HUMAN RESOURCES QUALITY, BUDGET PLANNING AND ORGANIZATIONAL COMMITMENT ON BUDGET ABSORPTION WITH THE USE OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE IN LOCAL EQUIPMENT ORGANIZATIONS IN KARIMUN DISTRICT Supriyono; Bambang Satriawan; Irfan; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.136

Abstract

In the era of regional autonomy, an interesting phenomenon has occurred, namely the minimal absorption of the Regional Revenue and Expenditure Budget in most parts of Indonesia, both at the provincial, district and city levels. The lack of absorption of the budget arises amid demands for more transparent and accountable management and accountability of state and regional finances in the framework of good governance and demands for effectiveness and efficiency. This phenomenon also occurs in the Karimun Regency Government where there are delays in budget absorption in quarter I to quarter III which in turn results in low realization or absorption of the budget at the end of the year, therefore the authors are interested in conducting research on the author's thesis entitled Effects of Human Resource Quality . , Budget Planning and Organizational Commitment to Budget Absorption by Using Information Technology as a Moderation Variable in Regional Apparatus Organizations in Karimun Regency.
THE EFFECT OF WORK ENVIRONMENT ON TURNOVER INTENTION WITH JOB SATISFACTION AS AN INTERVENING VARIABLE (A Study on Manufacturing Operators in Batam City) Bambang Satriawan; Elly Rumengan; Etty Sri Wahyuni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 4 (2026): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22140472

Abstract

The high turnover rate in Batam's manufacturing industry presents a serious challenge for human resource management, particularly at the production operator level, which forms the operational backbone of factories. This study aims to analyze the effect of work environment on turnover intention with job satisfaction as an intervening variable among manufacturing operators in Batam. The research employs a quantitative approach using a survey technique with a five-point Likert-scale questionnaire. The respondents comprised 100 manufacturing operators in Batam, selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results show that work environment has a positive and significant effect on job satisfaction (β = 0.612; p < 0.001), work environment has a negative and significant effect on turnover intention (β = –0.241; p = 0.012), job satisfaction has a negative and significant effect on turnover intention (β = –0.468; p < 0.001), and job satisfaction partially mediates the effect of work environment on turnover intention (β = –0.286; p < 0.001). These findings indicate that improvements in both physical and non-physical work environments can reduce operators' turnover intention through enhanced job satisfaction.
Co-Authors Abdul Fatah Hassanudin Abdurr Rohmat Ade Rahmah Ade Tryana Putri Adha Putra, Rizki Adi Budiarso Adi Saputra Adinda Purnama Sari Adnan Suhardis Ady Hermawan Ady Hermawan Afdal Afdal, Afdal Afdalisma Afdalisma Afrinanda Afriza, Sari Afrizal Afrizal Alamsyah, Muhammad Isa Ali Sarpudin Amir, Jihan Ana Fahizah Ana Faizah Ananda, Defi Andhi Kusuma Andre Resta Andykhatria, Andykhatria Ardi Wiranata Hutasoit Aribowo, Kuncoro Armen Astri Dhanarizki Astriana, Dona Astuti, Sumi Atik, Atik Azizul Kholis Azman Azman Azwandi Azwandi Azwandi Balqis Balqis Basri Basri Basri Basri Benni Sumarman Bernath Pardede, Rio Cablullah Wibisono Cablullah Wibisono Catra Yasa, I Wayan Catrayasa, I Wayan Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chabullah Wibisono Crisye Immanuel Pangaribuan Dahlan Gunawan Daniel Daniel Davis Aryadi Deddy Surachmad Desi Asmanianti Dewa Brata Dewi, Nolla Puspita Dianalfianti, Zurfiera Donny Firmansyah Dwi Kartika Sari Eddy Riyanto Oemar Husein Edi Indera Edo Irawan Eko Prihananto Elkarima, Naseha Elly Rumengan Ely Kurniawati Endra Teja Kesuma Endra Teja Kesuma Engelin Manopo, Maya Erick Santana Erik Mario Sihotang Erisusanto, Roy Etty Sri Wahyuni Etty Sriwahyuni Euriver Zega Fachrudin Fachrudin Fachrudin Fatahurrazak Fazrial Kenedy Firaldi, Yukiko Firmansyah, Donny Friadi, John Friska Sihombing, Elisabet Ganar Septyadi Giantoro Rudiman Gita Indrawan, M. Habibie, Mohammad Arief El Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harifda Hedjri Samuel Putra Lubis Hendra Aris Hendriyan Saputra Herbert Manurung Herlambang, Guntur Hidayati Eka Putri, Fanny Hijliansyah Marbun Hilda Yani Hizam, Nurul Hutasoit, Ardi Wiranata I Wayan Catra Yasa I Wayan Catra Yasa I Wayan Catrayasa I Wayan CATRAYASA I Wayan Catrayasa Imam Setiawan Indrawan, M.Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gita Indrayani Indrayani Indrayani INDRAYANI INDRAYANI Indrayani Indrayani Indriyani Indriyani Indriyani Intan Juniarti Intan Rahmadian Inten Gemi Nestiti Ira Wardeni Isdawati Isramilda, Isramilda Iswarijaya Jemmy Rumengan Jemmy Rumengan Jerry Setiawan, Ikram John Friadi John Friadi John Friadi Jorgis Butarbutar Julianti, Merline Kemistia Eva Kenedi, Jon Khaddafi, Muamar Khamisya Akmad, Naena Lambok Antonius Lebrata, Lebrata Lili Hendrayani Lilis Susanti Lubis , Erni Luluk Suryo Mulyono Lumanto, Lumanto M Rajagukguk, Juanroy M. Gita Indrawan M. Sigid Safarudin Maiza Tri Handayani MARDIANTO, Asnan Maryanti Maryanti Maulana, Ervindo Mawarni Mawarni Mercy Reyne Marlina Tirayoh MMSI Irfan ,S. Kom MOHAMAD DJASULI Mohammad Gita Indrawan Mohammad Gita Indrawan Mohd. Gita Indrawan Muamar Khadafi, Muamar Muamar Khaddafi Muammar Gaddafi Muammar Khaddafi Muammar Khaddafi Muhamad Gita Indrawan Muhammad Fais Fahmi Muhammad Fajar Erdiawan Muhammad Febrian Ramadhan Muhammad Gita Indrawan Muhammad Isa Alamsyah Muhammad Tabrani Muhammad Tabrani, Muhammad Mukhry, Basrawi Muliyanto Muliyanto Muliyanto, Muliyanto Naseha Elkrima Ngaliman, Ngaliman Nola Puspita Dewi Nolla Puspita Dewi Nolla Puspita Dewi Nolla Puspita Dewi Dewi Novia Riani Nurhatisyah Nurhatisyah Nurjaman Octavia, Resti Oktana, Enda Pakpahan, Putri Elisabeth Paradila Putri, Inggerit Pawar, Avinash Puji Lestari PUJI LESTARI R.A. Widyanti Diah Lestari Rahma Rahma Raja Rafiza Ramli Rangkuti, M. Faizal Raymond Raymond Reza Chandra Riduan SIHITE Rieke Resty Afriany, Raden Rinah, Rinah Rinaldi Adriansyah Risa, Fitria Rizki Hidayat Robin Robin Robin Robin Robin Robin, Robin Rohmat, Abdurr Roy Erisusanto Rucyana Rudi Rudi Rudi Rudi Rumapea, Anggi Rumengan, Angelina E. Rusdin Haluddin Rusli Rusmilee Rusmilee Sajiyo Sajiyo Sajiyo Sanuri, Ranti Sari, Dwi Kartika Sarmini Sarmini Sarmini Setiawan, Imam Sianturi, Sahat Parlindungan Silaban, Amon Simanjuntak, Luciana Kartini Siregar, Haposan Siti Bakdiah Soepriono, Bambang Soerya Respationo Sri Rahayu Sri Wahyuni Sri y Sri Yanti Sri Yanti Sri Yanti Sri Yanti Sri Yanti Sukardi , Sukardi Sukardi Sukardi Sumantri Sumantri Sumiyati Sumiyati SUMIYATI SUMIYATI SUPRIYONO Suyanto, Elvira Syahrianis Syahrianis Syarifah Fatimah Syarifah Zairina Syukur, Ihram Bani Tuah Saidi Mardhona S Ulfa Uli Bastanta S, Citra Wahyu Wahyudin Wahyu, Purnomo Waruwu, Merniwati Wibisono Wibisono, Cablullah Wilia Octadina Windayati, Diana Titik Wisbisono, Chablullah Yantri, One Yasa, I Wayan Catra Yeni Ardianti Yuanna Hanova Ayu Yukiko Firaldi Yuliansyah Yuliansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yuslinda, Yuslinda Yuzza Eka Wiratam Zairina, Syarifah Zulkifli Eko Purwanto