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All Journal IQTISHODUNA JURNAL AKUNTANSI UNIVERSITAS JEMBER
Siti Maria Wardayanti
UNIVERSITAS JEMBER
Economics, Econometrics & Finance

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PENGARUH PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN PADA DIVISI PELAYANAN MEDIS DI RUMAH SAKIT JEMBER KLINIK Farisa Lailatul Maharani; Septarina Prita Dania Sofianti; Siti Maria Wardayanti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 13 No 2 (2015)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v13i2.2166

Abstract

This study was conducted to examine the effect of variable control environment, risk assessment, control activities, information and communication, and monitoring the performance of employees. The population in this study were all employees of the division of medical services at the Hospital Clinic Jember. The total sample for the population of employees is determined by using a formula of Taro Yamane. The number of samples used by researchers based on a calculation of the total 44 samples. Questionnaires tested the validity, reliability and test for normality. Test equipment used in this study using classic assumption test which includes heteroscedasticity test and test multicoloniarity. From the test results of multiple regression analysis produced the equation Y = 3.284 + 0.127 + 0.265 X1 X2 X3 + 0.210 + 0.129 + 0.209 X4 X5 regression equation constant positive value of 3.284, variable control environment, risk assessment, control activities, information and communication, and monitoring positive value on employee performance. T test results showed: control environment positive effect on employee performance, risk assessment positive effect on employee performance, control activities have positive influence on employee performance, information and communication positive influence on employee performance, monitoring positive influence on employee performance. The coefficient of determination that the variations that occur in the variable Y (the performance of the employee) was 85.5% determined by variable internal control, risk assessment, control activities, information and communication, and monitoring. 14.5% is determined by other variables that are unknown. KEYWORD: INTERNAL CONTROL
Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dengan Kualitas Audit sebagai Variabel Intervening Perusahaan Sektor Konsumsi di BEI Titin Krisnawati; Agung Budi Sulistyono; Siti Maria Wardayanti
IQTISHODUNA IQTISHODUNA (VOL.17, No.1, 2021)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.474 KB) | DOI: 10.18860/iq.v17i1.10814

Abstract

Companies that have good profit quality can describe good company conditions. And an independent public accountant will provide good value to the company. The purpose of this research is to examine the quality of profits affected by liquidity, profitability, leverage, corporate growth, and audit quality in consumer goods industry sector companies in IDX. This study uses explanatory research based on hypothesis testing. The data used by secondary data and samples was selected using purposive sampling methods of 24 companies, with criteria covering listing companies in IDX for a minimum of three years, not performing corporate actions such as acquisitions or mergers during the observation period, having no negative return and total equity. The analysis used is descriptive, path analysis, and hypothesis test. The results showed liquidity, profitability, leverage, and growth of companies influenced the quality of profits through quality audits.
Co-Authors Agung Budi Sulistyono Farisa Lailatul Maharani Septarina Prita Dania Sofianti Titin Krisnawati