La Angga
Universitas Halu Oleo

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Dampak umpan balik dan insentif terhadap kinerja auditor internal pemerintah Mulyati Akib; Nitri Mirosea; La Angga
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 1 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i1.y2021.p42-52

Abstract

This study aims to analyze the system of providing feedback and incentives to government internal auditors and how it impacts the performance of the internal auditors of the Kendari City Inspectorate.”The population and sample in this study are the internal auditors of the Kendari City Inspectorate.“The data collection method uses an open questionnaire on a scale Guttman. The data analysis method used is descriptive quantitative analysis. The results of this study indicate that the feedback and incentives system applied to the Kendari City Inspectorate is very effective and meets the standards in supporting the improvement of the performance of the internal auditors of the Kendari City Inspectorate. This study also reveals that feedback and incentives has a very positive impact on the work motivation of the internal auditors of the Inspectorate of Kendari City to improve performance, especially in terms of quality of work results, quantity of work results, timeliness, attendance, and ability to work together. This study contributes to human resources  researches that feedback and incentives both increases work performance AbstrakPenelitian ini bertujuan untuk menganalisis sistem pemberian“umpan balik dan insentif terhadap auditor internal pemerintah serta bagaimana dampaknya terhadap kinerja auditor internal Inspektorat Kota Kendari.“Populasi dan sampel dalam penelitian ini yaitu auditor internal Inspektorat Kota Kendari. Metode pengumpulan data menggunakan kuesioner terbuka dengan skala Guttman. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif. Hasil penelitian ini menunjukkan bahwa sistem pemberian umpan balik dan insentif yang diterapkan pada Inspektorat Kota Kendari sudah sangat efektif dan memenuhi standar dalam menunjang peningkatan kinerja auditor internal Inspektorat Kota Kendari. Penelitian ini juga menemukan bahwa pemberian umpan balik dan insentif sangat berdampak positif terhadap motivasi kerja auditor internal Inspektorat Kota Kendari untuk meningkatkan kinerja, khususnya dari segi kualitas hasil kerja, kuantitas hasil kerja, ketepatan waktu, kehadiran, dan kemampuan kerja sama. Hasil temuan penelitian ini diharapkan dapat berkontribusi bagi kajian manajemen sumber daya manusia bahwa insentif dan umpan balik merupakan factor yang mendukung kinerja
THE INFLUENCE OF RETURN ON EQUITY (ROE) ON PRICE TO BOOK VALUE (PBV) IN FOOD AND BEVERAGE SUB-SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Hasbudin; Sulvariany Tamburaka; Ayu Dyah; La Angga
Jurnal Akuntansi dan Keuangan Vol 9 No 1 (2024): Februari
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i1.155

Abstract

This research aims to determine and analyze the effect of Return On Equity (ROE) on Price To Book Value (PBV) in manufacturing companies in the Food and Beverage sub-sector listed on the Indonesian Stock Exchange. The population in this research is the food and beverage subsector manufacturing companies totaling 47 companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sampling method in this research used a purposive sampling technique, so that 13 samples were obtained from 47 companies. The data collection method uses documentation. The research uses a quantitative approach with data analysis methods using simple regression analysis with the help of the IBM SPSS 25 application. The results of this research show that Return On Equity has a significant positive effect on Price to Book Value in Food and Beverage companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.