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THE RELATIONSHIP BETWEEN WORK MOTIVATION AND LEADERSHIP WITH THE PERFORMANCE OF THE STATE CIVIL APPARATUS IN KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI PAPUA BARAT Ira Elika Bansaleng; Christina Natalina; Fharel M. Hutajulu
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4277

Abstract

Work motivation and leadership are factors in an effort to improve employee performance in an organization. If the leader provides optimal motivation for his employees, the more optimal the employee's performance in doing his job, but on the contrary, if the motivation given is low, the employee's performance will be low. The purpose of this study was to determine the relationship between work motivation and leadership with the performance of the state civil apparatus in Kantor Wilayah Kementerian Agama Provinsi Papua Barat. The sample in this study was 30 people/respondents from the general secretariat unit and the data were analyzed using Spearman rank correlation analysis. The results of this study indicate that (1) Based on the Spearman rank correlation test, a significance value of 0.000 < 0.05 was obtained, which means that there is a significant relationship between work motivation and performance of the state civil apparatus. (2) Based on the Spearman rank correlation test, a significance value of 0.011 < 0.05 was obtained, which means that there is a significant relationship between leadership and performance of the state civil apparatus. (3) Based on the Spearman rank correlation test, a significance value of 0.000 < 0.05 was obtained, which means that there is a significant relationship between work motivation and leadership with the performance of the state civil apparatus. Which means, if work motivation and leadership increase, the performance of the state civil apparatus will also increase. Keywords: Work Motivation, Leadership, Performance
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 Destia Cristia Parenta; Fharel M. Hutajulu; Melinda Malau
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5301

Abstract

Abstract Purpose this research is to find out the impact company sized, company aged and KAP sized on auditorial delays in general industries and chemicals manufacturing companied list on IDX. Period of this research is five years, from 2017 to 2021. This research used secondaries data in form of a series time which covers the variables of company size, companies aged, and also sized of a public account firm using annual data. Data analyst method using is multiple linear regression analyst with descriptive analysis of data including descriptive statistics, classical assumptions including normally test, multicollinearity, heteroscedasticity test, and autocorrelation test then hypothesis tested include F test, t test and coefficient determination test (R2). The following research findings find that audit delay is simultaneously influenced by company size, company age, and the size of the public accounting firm. Furthermore, company size has no partial effect on the length of audits in manufacture company in general and chemical industries list on IDX for period 2017-2021. Company Age partially has a positive and significancy effects on Audit Delay and KAP Sizes partially has a negative and significancy influenced on Audit Delay in manufacture company in general and chemical industries list on Indonesia Stock Exchange for period 2017-2021. Keywords: Audit Delay, Company Size, Company Age, Public Accounting Firm
PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA Trimides Christianto; Fharel M. Hutajulu; Emerald G. M Tobing
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5277

Abstract

These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.
THE RELATIONSHIP BETWEEN WORK MOTIVATION AND LEADERSHIP WITH THE PERFORMANCE OF THE STATE CIVIL APPARATUS IN KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI PAPUA BARAT Ira Elika Bansaleng; Christina Natalina; Fharel M. Hutajulu
Fundamental Management Journal Vol. 7 No. 2 (2022): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:7 No.2 Oktober 2022
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v7i2.4277

Abstract

Work motivation and leadership are factors in an effort to improve employee performance in an organization. If the leader provides optimal motivation for his employees, the more optimal the employee's performance in doing his job, but on the contrary, if the motivation given is low, the employee's performance will be low. The purpose of this study was to determine the relationship between work motivation and leadership with the performance of the state civil apparatus in Kantor Wilayah Kementerian Agama Provinsi Papua Barat. The sample in this study was 30 people/respondents from the general secretariat unit and the data were analyzed using Spearman rank correlation analysis. The results of this study indicate that (1) Based on the Spearman rank correlation test, a significance value of 0.000 < 0.05 was obtained, which means that there is a significant relationship between work motivation and performance of the state civil apparatus. (2) Based on the Spearman rank correlation test, a significance value of 0.011 < 0.05 was obtained, which means that there is a significant relationship between leadership and performance of the state civil apparatus. (3) Based on the Spearman rank correlation test, a significance value of 0.000 < 0.05 was obtained, which means that there is a significant relationship between work motivation and leadership with the performance of the state civil apparatus. Which means, if work motivation and leadership increase, the performance of the state civil apparatus will also increase. Keywords: Work Motivation, Leadership, Performance
PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR BARANG KONSUMSI NON-SIKLIKAL TAHUN 2015 – 2020 YANG TERDAFTAR DI BURSA EFEK INDONESIA Trimides Christianto; Fharel M. Hutajulu; Emerald G. M Tobing
Fundamental Management Journal Vol. 8 No. 2p (2023): ISSN:2540 -9816 EDISI PRINT, OKTOBER 2023
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v8i2p.5277

Abstract

These studies is quantitative studies that aim to examining effect of profitabilities, capital intensities, and inventory intensities to Tax Avoidance. These studies take company list on non-cyclical customer good sectors on Indonesia Stock Exchanges at 2015 - 2020. Sample selections technique use Purposive Sampling techniques and obtain 156 researched data. Hypothesis test use Multipled Linear Regressions Analyst with a significances level of 5%. Result obtaine from these studies are base in partials tests, profitabilities, capital intensities, inventory intensities have a negative effect to tax avoidances. Keywords: profitability, capital intensity, inventory intensity, tax avoidance.