ANGGARA DWI PUTRA
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DETERMINAN NIAT PENGUNDURAN DIRI AUDITOR DARI KANTOR AKUNTAN PUBLIK ANGGARA DWI PUTRA
Jurnal Ilmiah Mahasiswa FEB Vol 6, No 1: Semester Ganjil 2017/2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang memengaruhi niat auditor mengundurkan diri (turnover intention) dari Kantor Akuntan Publik. Penelitian ini merupakan gabungan variabel-variabel dari penelitian yang dilakukan oleh Fitriany et al. (2011), Weldy (2015), Pradana dan Salehudin (2015), dam Jannah (2015). Penelitian ini menggunakan metode survei dalam pengambilan data. Sampel penelitian adalah auditor, baik yang memiliki keinginan untuk keluar dari KAP maupun yang sudah keluar dari KAP. Sebanyak 85 data dianalisis dengan menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa variabel kepuasan kerja dan  beban  kerja  berlebih  berpengaruh  terhadap  niat  pengunduran  diri  auditor.  Sedangkan variabel work-life conflict dan    komitmen organisasi tidak berpengaruh terhadap niat pengunduran diri auditor dari Kantor Akuntan Publik. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi Kantor Akuntan Publik dalam meminimalisir turnover oleh auditor dengan memerhatikan kepuasan kerja auditor dan porsi kerja yang dibebankan pada auditor.  Kata kunci:     Turnover Intention, Kepuasan Kerja, Beban Kerja Berlebih, Work-life Conflict, Komitmen Organisasi
RESTORATIF JUSTICE SEBAGAI ALTERNATIF PENYELESAIAN PERKARA TINDAK PIDANA ANAK, SESUAI DALAM UU SISTEM PERADILAN PIDANA ANAK Anggara Dwi Putra
Jurnal Restorative Justice Vol 4 No 1 (2020): Jurnal Restorative Justice
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jrj.v4i1.2711

Abstract

Abstract Law enforcement is needed in order to provide a sense of justice to the community and prevent lawbreakers from committing criminal acts (recidivists) to lawbreakers. adult and child. Children are the younger generation who are the successors as a resource for achieving national development goals. In the Indonesian constitution, children have a strategic role that is explicitly stated that the State guarantees the right of every child to survival, growth and development and to protection from violence and discrimination. Diversion is done with the reason to provide an opportunity for lawbreakers to become good people again through non-formal channels by involving community resources, diversion seeks to provide justice for cases of children who have already committed a crime to the law enforcement officials as law enforcement parties. Keywords: Diversion, Out-of-Court Settlement, Children in Confront with the Law
RESTORATIF JUSTICE SEBAGAI ALTERNATIF PENYELESAIAN PERKARA TINDAK PIDANA ANAK, SESUAI DALAM UU SISTEM PERADILAN PIDANA ANAK Anggara Dwi Putra
Jurnal Restorative Justice Vol 4 No 1 (2020): Jurnal Restorative Justice
Publisher : Musamus University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jrj.v4i1.2711

Abstract

Abstract Law enforcement is needed in order to provide a sense of justice to the community and prevent lawbreakers from committing criminal acts (recidivists) to lawbreakers. adult and child. Children are the younger generation who are the successors as a resource for achieving national development goals. In the Indonesian constitution, children have a strategic role that is explicitly stated that the State guarantees the right of every child to survival, growth and development and to protection from violence and discrimination. Diversion is done with the reason to provide an opportunity for lawbreakers to become good people again through non-formal channels by involving community resources, diversion seeks to provide justice for cases of children who have already committed a crime to the law enforcement officials as law enforcement parties. Keywords: Diversion, Out-of-Court Settlement, Children in Confront with the Law