Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal EduPsyCouns: Journal of Education, Psychology and Counseling Journal of Accounting and Auditing
Dhaniel Hutagalung
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PengaruhReligiusitas dan Kepemimpinan Transformasional terhadap KinerjaGuru melalui Mediasi Organizational Citizenship Behavior Siti Maesaroh; Masduki Asbari; Dhaniel Hutagalung; Mustofa Mustofa; Eva Agistiawati; Sucipto Basuki; Fatrilia Rasyi Radita; Nurasiah Nurasiah; Yayah Yulia; Eman Singgih; Gusli Chidir
EduPsyCouns: Journal of Education, Psychology and Counseling Vol 2 No 1 (2020): EduPsyCouns: Journal of Education, Psychology and Counseling
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aimed to measure the effect of transformational leadership and religiosity on the teacher performance of private schools teachers in Tangerang which are mediated by organizational citizenship behavior. Data collection was done by simple random sampling via electronic to the private schools teacher population in Tangerang. The returned and valid questionnaire results were 224 samples. Data processing was used SEM method with SmartPLS 3.0 software. The results of this study concluded that religiosity have a positive and significant effect on the teacher performance, both directly and indirectly through mediating organizational citizenship behavior. Meanwhile, transformatonal leadership have not significant effect on the teacher performance, both directly and indirectly through mediating organizational citizenship behavior. This new research proposed a model for building the teacher performance among the private school teachers in Tangerang through enhancing transformational leadership and religiosity with organizational citizenship behavior as a mediator. This research could pave the way to improve teacher readiness in facing the era of education 4.0.
The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism Roosma, Steviana; Eliana, Eliana; Dhaniel Hutagalung
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i1.140

Abstract

Objective - This study aims to obtain empirical evidence on the influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism.   Design/methodology/approach – The quantitative research method uses secondary data. The population in this study is Property & Real Estate companies that publish annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2019-2023. Through a purposive sampling method, panel data of 110 observations was obtained. The analytical technique used to test the hypotheses was multiple linear regression analysis using Eviews 9 software.  Findings – The results of this study found that Debt Covenants and Managerial Ownership have a positive but statistically insignificant effect on Accounting Conservatism. Political Costs and Litigation Risk have a positive and significant effect on Accounting Conservatism.  Research limitations/implications – This study was conducted only on companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange during the period 2019–2023, This research only used sources from the companies’ financial statements and sustainability reports.  
Co-Authors Eliana Eliana Eman Singgih Eva Agistiawati Fatrilia Rasyi Radita Gusli Chidir Masduki Asbari Mustofa Mustofa Nurasiah Nurasiah Roosma, Steviana Siti Maesaroh Sucipto Basuki Yayah Yulia