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ANALISIS PENERIMAAN AUDITOR ATAS DYSFUNCTIONAL AUDIT BEHAVIOR : SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA) Anita, Rizqa; Anugerah, Rita
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to examine the personal characteristics of the auditor theacceptance of the auditor on dysfunctional Audit Behavior. More specifically, thisstudy aims to examine the locus of control, the performance auditor, turnoverintention and commitment to the organizations top auditor reception dysfunctionalAudit Behavior. This study uses a survey of the entire public accounting firm inSumatera with a number of respondents as many as 97 respondents. Data analysistools in this study using Structural Equation Modeling-Partial Least Square (PLSSEM)using SmartPLS software Version 2.0 M3. PLS (Partial Least Square). Theresults showed that that the locus of control has positive influence on acceptance ofdysfunctional audit behavior. Auditors performance negatively affect acceptance ofdysfunctional audit behavior. Turnover intention positive influence on acceptance ofdysfunctional audit behavior. Organizational commitment negatively affectacceptance of dysfunctional audit behavior.Keywords: locus of control, the performance auditor, turnover intention andorganizational commitment, and acceptance of the auditor on the auditdysfunctional behavior.
DAMPAK IKLIM ORGANISASI TERHADAP STRES KERJA DAN KINERJA KARYAWAN Abdillah, Muhammad Rasyid; Anita, Rizqa; Anugerah, Rita
Jurnal Manajemen Vol 20, No 1 (2016): February 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (971.043 KB) | DOI: 10.24912/jm.v20i1.69

Abstract

Penelitian ini bertujuan untuk menguji dampak iklim organisasi terhadap stres kerja dan kinerja karyawan. Data yang digunakan dalam penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para 45 karyawan PT. Adei Plantation & Industry Head Office Pekanbaru Riau. Pengujian hipotesis menggunakan Structural Equation Modeling Partial Least Square. Hasil penelitian menunjukkan bahwa iklim organisasi berpengaruh terhadap stres kerja dan kinerja karyawan. Selain itu, hasil ini juga menunjukkan bahwa pengaruh iklim organisasi terhadap kinerja karyawan adalah pengaruh tidak langsung melalui stres kerja.This study aims to examine the impact of organizational climate on job stress and employee performance. The data used in this study was primary data in the form of a questionnaire in which the research subjects are 45 employees of PT. Adei Plantation & Industry Head Office Pekanbaru Riau. To test the hypothesis using Structural Equation Modeling Partial Least Square. The result suggest that organizational climate influence on job stress and employee performance. In addition, result also suggest that the effect of organizational climate on employee performance is indirect influence through job stress.
DAMPAK IKLIM ORGANISASI TERHADAP STRES KERJA DAN KINERJA KARYAWAN Muhammad Rasyid Abdillah; Rizqa Anita; Rita Anugerah
Jurnal Manajemen Vol. 20 No. 1 (2016): February 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v20i1.69

Abstract

Penelitian ini bertujuan untuk menguji dampak iklim organisasi terhadap stres kerja dan kinerja karyawan. Data yang digunakan dalam penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para 45 karyawan PT. Adei Plantation & Industry Head Office Pekanbaru Riau. Pengujian hipotesis menggunakan Structural Equation Modeling Partial Least Square. Hasil penelitian menunjukkan bahwa iklim organisasi berpengaruh terhadap stres kerja dan kinerja karyawan. Selain itu, hasil ini juga menunjukkan bahwa pengaruh iklim organisasi terhadap kinerja karyawan adalah pengaruh tidak langsung melalui stres kerja.This study aims to examine the impact of organizational climate on job stress and employee performance. The data used in this study was primary data in the form of a questionnaire in which the research subjects are 45 employees of PT. Adei Plantation & Industry Head Office Pekanbaru Riau. To test the hypothesis using Structural Equation Modeling Partial Least Square. The result suggest that organizational climate influence on job stress and employee performance. In addition, result also suggest that the effect of organizational climate on employee performance is indirect influence through job stress.
Whistleblowing Intention Among Government Financial Officers in Indonesia Adila Restu Adha; Rizqa Anita
Jurnal Manajemen dan Bisnis Terapan Vol. 3 No. 2 (2021): JURNAL MANAJEMEN DAN BISNIS TERAPAN
Publisher : Sekolah Pascasarjana Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.569 KB) | DOI: 10.31849/jmbt.v3i2.9036

Abstract

The purpose of this study is to explore and develop a comprehensive model of internal whistleblowing intention. Specifically, this study examines the effect of authentic leadership on internal whistleblowing intention. Furthermore, this study aims to investigate the effect of authentic leadership on internal whistleblowing intention through personal identification and organizational commitment. To test the hypotheses, a partial least square analysis is applied to questionnaire survey data from 196 employees in Indonesia. As hypothesized, the result revealed that authentic leadership influences the internal whistleblowing intention. In addition, the result also indicates that authentic leadership has an indirect effect on internal whistleblowing intention through personal identification and organizational commitment. The implications of these findings are thoroughly discussed in this study.
Filantropi Perusahaan: Sebuah Reviu Literatur dan Arah Penelitian Masa Depan Rizqa Anita; Neneng Salmiah; Intan Adino; Muhammad Rasyid Abdillah
Jurnal Manajemen dan Bisnis Terapan Vol. 4 No. 1 (2022): JURNAL MANAJEMEN DAN BISNIS TERAPAN
Publisher : Sekolah Pascasarjana Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2850.233 KB) | DOI: 10.31849/jmbt.v4i1.10621

Abstract

Penelitian ilmiah mengenai filantropi perusahaan pada saat ini mulai meningkat khususnya di Indonesia. Sehingga dibutuhkan sebuah telaah pustaka yang secara khusus mengidentifikasi informasi sejauh mana penelitian tentang filantropi perusahaan sudah dilakukan dan bagaimana arah para peneliti selanjutnya. Untuk melakukannya, metode telaah pustaka sangat diperlukan untuk mengeidentifikasi lebih lanjut. Penelitian ini memeriksa beberapa literatur ilmiah di bidang manajemen, akuntansi, ekonomi, sosiologi, dan kebijakan publik serta menganalisis isinya secara sistematis. Setelah meninjau temuan utama literatur, penelitian ini memeriksa beberapa peluang untuk arah penelitian selanjutnya tentang filantropi perusahaan untuk memperkuat pemahaman kita mengenai fenomena menarik di konteks bisnis dan masyarakat.
Authentic Leader and Employee’s Silence Behavior: Testing a Happiness at Work Mechanism Muhammad Rasyid Abdillah; Rizqa Anita; Agusanto Agusanto; Adi Rahmat
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 5 No. 4 (2022): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi September 2022
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.084 KB) | DOI: 10.31842/jurnalinobis.v5i4.243

Abstract

A study that tries to explain more deeply the mechanism underlying the relationship between authentic leadership and silence behavior has not been explored. Hence, the study trying to investigate it is still needed. This study endeavor to explain the relationship between authentic leadership and subordinates’ silence behavior. Specifically, this study utilized happiness at work as a psychological mechanism underlying the relationship between the two variables. The current study involved 310 full-time worker who work as government officers in government institutions in a province in Indonesia and used PLS-SEM analysis to test hypotheses. The study finding revealed that authentic leadership has a negative effect on subordinates’ silence behavior. Furthermore, this study also revealed that happiness at work mediates the relationship between authentic leadership and subordinates’ silence behavior. The study finding provides advanced knowledge about the function of authentic leadership in organizations to shapes positive attitudes and prevents negative behaviors, such as silence behavior..
Pengaruh Budaya Organisasi Hofstede Terhadap Organization Citizenship Behavior Dengan Mediasi Persepsi Politik Organisasi Eva Yuliana; Muhammad Rasyid Abdillah; Fahmi Oemar; Rizqa Anita; Rahma Krisna Ulfah
Jurnal Manajemen dan Bisnis Terapan Vol. 4 No. 2 (2022): JURNAL MANAJEMEN DAN BISNIS TERAPAN
Publisher : Sekolah Pascasarjana Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jmbt.v4i2.12503

Abstract

Penelitian ini bertujuan untuk mengetahui apakah budaya organisasi mempengaruhi Organization Citizenship Behavior (OCB) karyawan dengan mediasi persepsi politik organisasi. Penelitian ini menggunakan metode kuantitatif dengan sampel 193 responden. Alat Analisa yang digunakan adalah SEM-PLS. Lokasi penelitian di Sekretariat Daerah Kabupaten Kepulauan Meranti. Hasil penelitian menunjukkan bahwa semakin tinggi persepsi politik organisasi yang disebabkan oleh semakin kuatnya power distance, cenderung dapat menurunkan Organization Citizenship Behavior. Semakin rendah persepsi politik organisasi yang disebabkan oleh semakin kuatnya uncertainty avoidance, cenderung dapat meningkatkan Organization Citizenship Behavior. Semakin tinggi persepsi politik organisasi yang disebabkan oleh semakin kuatnya individualism vs collectivism, cenderung dapat menurunkan Organization Citizenship Behavior. Semakin kuatnya masculinity vs femininity, cenderung dapat menurunkan Organization Citizenship Behavior. Semakin kuatnya long term orientation, cenderung dapat meningkatkan Organization Citizenship Behavior.
Kepemimpinan dan “Voice” yang Etis Pada Petugas Kepolisian: Sebuah Pengujian Mekanisme Dari Internalisasi Nilai Etika dan Identitas Integritas Yulanda Alvaleri; M. Rasyid Abdillah; Adi Rahmat; Rizqa Anita; Charly Rimhot Pakpahan
Jurnal Manajemen dan Bisnis Terapan Vol. 4 No. 2 (2022): JURNAL MANAJEMEN DAN BISNIS TERAPAN
Publisher : Sekolah Pascasarjana Universitas Lancang Kuning

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Abstract

Penelitian ini secara umum berupaya menjelaskan bagaimana dan mengapa kepemimpinan yang etis dapat membuat petugas kepolisian terlibat dalam “voice” yang etis. Lebih khusus, penelitian ini berupaya menjelaskan bagaimana dan mengapa mekanisme internalisasi nilai-nilai etis dan identitas integritas memediasi mekanisme proses hubungan antara kepemimpinan yang etis dan “voice” yang etis. Dengan memanfaatkan sampel dari petugas kepolisian yang bekerja di sebuah institusi kepolisian di salah satu daerah di Indonesia dan menggunakan analisis SEM-PLS, penelitian ini menemukan bahwa kepemimpinan yang etis dapat membentuk internalisasi nilai etika dan identitas integritas yang pada akhirnya akan mendorong bawahan untuk terlibat dalam “voice” yang etis.
Locus of Control, Penerimaan Auditor atas Dysfunctional Audit Behavior dan Intention to Quit Rizqa Anita; Satria Tri Nanda; Raisya Zenita; Muhammad Rasyid Abdillah
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 1 (2018): Maret 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.147 KB) | DOI: 10.24815/jdab.v5i1.8623

Abstract

This study aims to examine personal characteristics of auditor acceptance of dysfunctional audit behavior. More specifically, it aims to investigate locus of control on intention to quit and auditor acceptance of dysfunctional audit behavior. This study surveys public accounting firm in Sumatera with a total of107 respondents. Data analysis was performed by using Structural Equation Modeling-Partial Least Square (PLS-SEM). The results show that locus of control has positive influence on intention to quit and auditor acceptance of dysfunctional audit behavior. In addition, it is also suggested that the effect of locus of control on auditor acceptance of dysfunctional audit behavior is indirectly influenced through intention to quit.
Leader Humor and Organizational Citizenship Behavior: Mediation Mechanism of Leader-Member Exchange Fitri Yunita; Rizqa Anita
SAINS ORGANISASI Vol. 1 No. 1 (2022): SAINS ORGANISASI
Publisher : Yayasan Education Al Aqsho Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3605.605 KB) | DOI: 10.55356/so.v1i1.11

Abstract

This study aims to analyze the influence of the leader's humorous behavior and organizational citizenship behavior and the mediating role of the leader-member exchange. The location of this research was carried out in one of the government agencies in the city of Pekanbaru - Riau. While the time of the study was carried out from April to May 2021. The source of this research data is employee respondents at one of the government agencies in the city of Pekanbaru - Riau. With 39 respondents as the research sample. Data analysis techniques are descriptive analysis, convergent and discriminant validity tests and reliability tests, with PLS Structural Equation Modeling (SEM) analysis which is operated through the SmartPLS program. The results of this study show that Leader Humor Behavior has a positive effect which can encourage employees to be involved in Organizational Citizenship Behavior (OCB) in one of the government agencies in the city of Pekanbaru - Riau and Leader-Member Exchange (LMX) is able to mediate the relationship between Leader Humor Behavior and Organizational Citizenship Behavior (OCB) for employees in one of the government agencies in the city of Pekanbaru – Riau.