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All Journal LOYALITAS: Jurnal Pengabdian Kepada Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JAKBS Jurnal Ilmiah Ekonomi dan Manajemen
Shinta Ningtiyas Nazar
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Economics, Econometrics & Finance Social Sciences Other

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Journal : JAKBS

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Pengaruh Key Performance Indicator Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan Fajar Danang Dwi Asmoro; Shinta Ningtiyas Nazar
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This study aims to analyze the influence of Key Performance Indicators (KPI) and Management Control Systems on employee performance at Bank MNC. Using a quantitative approach, the research involved 40 respondents from the bank's employees. The sampling method employed was saturation sampling. The methods used in this study include descriptive analysis, data instrument tests, classical assumption tests, multiple regression analysis, and hypothesis testing, with data processing conducted using SPSS version 26.the results of the partial hypothesis test indicate that Key Performance Indicators significantly influence employee performance, while Management Control Systems also partially influence employee performance. Meanwhile, the results of the simultaneous hypothesis test show that Key Performance Indicators and Management Control Systems simultaneously influence the performance of Bank MNC employees. This study provides valuable insights for Bank MNC's management in developing more effective managerial strategies to create a work environment that supports employee development
Pengaruh Pressure, Opportunity, dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud Mega Jenice Olinda; Shinta Ningtiyas Nazar
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Fraud is fraud that occurs in the presentation of financial statements. The aim of the research is to examine the influence of Pressure, Opportunity and Rationalization on financial statement fraud. The type of research used is quantitative research. The data source used is secondary data. Population of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The Purposive Sampling method used in this research resulted in 17 companies with a period of 5 years producing 85 observations. Analysis using Eviews software version 9. The results of this research show that pressure, opportunity and rationalization simultaneously influence financial statement fraud. Pressure partially influences financial statement fraud. Opportunity and Rationalization partially have no effect on financial statement fraud.
Co-Authors Akhmad Sigit Adiwibowo Anis Syamsu Rizal Ayu Lestari Fajar Danang Dwi Asmoro Listiya Ike Purnomo Mega Jenice Olinda Putri Nurmala Rosita Wulandari Syafrizal Syafrizal Wahyu Nurul Hidayati Wening Sekar Astuti