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All Journal JURNAL MUTIARA AKUNTANSI Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K)
Juliana Juliana
Universitas Prima Indonesia
Humanities Economics, Econometrics & Finance Education Health Professions Nursing Public Health Social Sciences

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PENGARUH KUALITAS AUDIT, KEAKTIFAN KOMITE AUDIT, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Juliana Juliana; Meilany Meilany; Errika Errika; Cheria Cheria; Sylvia Wongso; Wilsa Road Betterment Sitepu
JURNAL MUTIARA AKUNTANSI Vol 4 No 2 (2019): Jurnal Mutiara Akuntansi Volume 4 No. 2 Tahun 2019
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This study aims to examine: (1) the effect of audit quality to earnings management, (2) the effect of audit committee activeness to earnings management and (3) the effect of institutional ownership structure to earnings management in mining companies listed on Indonesia Stock Exchange. This research used quantitative method and descriptive research type. The method used was purposive sampling and obtained 38 companies. Data is obtained from www.idx.co.id. The analyzed method using multiple linear regression. The research partially showed that (1) Audit Quality has effect but not significant on Earnings Management. (2) Audit Committee Activeness has effect and not significant on Earnings Management. (3) Institutional Ownership has effect and not significant on Earnings Management. The research simultaneously showed that Audit Quality, Audit Committe Activeness and Institutional Ownership have effect and not significant on Earnings Management.
Jurnal Pengaruh Keadilan Organisasi Terhadap Kepuasan Kerja Karyawan PT. Aneka Bintang Sejati Labelindo Medan Filbert Tobias; Silvira Novani; Juliana Juliana; Rudy Rudy
JURNAL PENELITIAN PENDIDIKAN, PSIKOLOGI DAN KESEHATAN (J-P3K) Vol 3, No 2 (2022): J-P3K AGUSTUS
Publisher : Mata Pena Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51849/j-p3k.v3i2.156

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh keadilan organisasi terhadap kepuasan kerja karyawan pada PT. Aneka Bintang Sejati Labelindo Medan. Hipotesis yang akan diajukan dalam penelitian ini adalah adanya pengaruh antara keadilan organisasi terhadap kepuasan kerja pada karyawan PT. Aneka Bintang Sejati Labelindo Medan. Subjek dalam penelitian ini berjumlah 125 karyawan PT. Aneka Bintang Sejati Labelindo Medan dengan menggunakan teknik yaitu total sampling. Penelitian yang kami lakukan menggunakan metode kuantitatif, data penelitian ini menggunakan skala kepuasan kerja dengan 35 butir aitem dan skala keadilan organisasi dengan 24 butir aitem. Perhitungan dilakukan dengan uji asumsi yaitu uji normalitas dan linearitas. Analisis data yang digunakan adalah korelasi Pearson Product Moment dengan bantuan IBM SPSS Statistics 23 for windows. Hasil data yang dianalisis memperlihatkan koefisien korelasi sebesar 0.930 dengan sig. 0.000 (p 0,05). Hasil sumbangan yang diberikan variabel keadilan organisasi terhadap kepuasan kerja adalah 86,4 persen, selebihnya 13,6 persen dipengaruhi oleh unsur lain yang tidak dipelajari dalam penelitian ini. Menurut hasil pembahasan ini dapat disimpulkan bahwa hipotesis penelitian menunjukkan adanya korelasi jelas yang signifikan antara keadilan organisasi terhadap kepuasan kerja.Kata Kunci: Kepuasan kerja; Keadilan organisasi AbstractThis paper is to settle out the effect of organizational justice on employee job satisfaction at PT. Aneka Bintang Sejati Labelindo Medan. The hypothesis of this research is the influence of organizational justice on job satisfaction of employees of PT. Aneka Bintang Sejati Labelindo Medan. Subjects in this study were 125 employees of PT. Aneka Bintang Sejati Labelindo Medan by using a total sampling technique. This study used quantitative methods, research data using a job satisfaction scale with 35 items and an organizational justice scale with 24 items. The calculation was done by using testing assumptions, which is normality and linearity test. The data analysis we used is the Pearson Product Moment correlation with the help of IBM SPSS Statistics 23 for windows. The outcome of the data interpretation laid out a correlation coefficient of 0.930 with sig. 0.000 (p 0.05). The results of the contribution given by the justice variable to job satisfaction is 86.4 percent, the remaining 13.6 percent is affected by other things that were not inspect in this research. The conclusion of the research hypothesis shows that there is a significant positive correlation in the middle of organizational justice and job satisfaction.Keywords: Job satisfaction; Organizational justice
Co-Authors Cheria Cheria Errika Errika Filbert Tobias Meilany Meilany Rudy Rudy Silvira Novani Sylvia Wongso Wilsa Road Betterment Sitepu