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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Performance The Indonesian Journal of Accounting Research Jurnal Ekonomi, Bisnis, dan Akuntansi
Margani Pinasti
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH SIFAT GELAP PEMIMPIN TERHADAP NIAT KELUAR KERJA KARYAWAN Giovani Anggasta Susanto; Achmad Sudjadi; Margani Pinasti
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 26 No 2 (2019): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.304 KB) | DOI: 10.20884/1.jp.2019.26.2.1622

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leader’s dark triad traits (narcissism, Machiavellianism, dan psychopathy), abusive supervision, dan kepuasan kerja terhadap niat keluar kerja karyawan (turnover intention). Penelitian ini dilakukan di perusahaan penyedia barang promosi, Jakarta. Sebanyak 68 karyawan staff diminta untuk menilai tiga sifat kepribadian dan abusive supervision atasan langsungnya, serta evaluasi diri mengenai turnover intention dan kepuasan kerja melalui kuesioner online. Metode analisis dalam penelitian ini menggunakan Partial Least Square (PLS). Hasil analisis menunjukkan bahwa leader’s dark triad traits kecuali leader’s narcissism berpengaruh positif terhadap abusive supervision; hanya leader’s psychopathyyang berpengaruh negatif terhadap kepuasan kerja dan positif terhadapturnover intention; abusive supervision tidak berpengaruh terhadap turnoverintention, namun berpengaruh negatif terhadap kepuasan kerja; kepuasankerja berpengaruh negatif terhadap turnover intention. Dapat disimpulkanbahwa psychopathy merupakan sifat kepribadian pemimpin yang palingmerugikan organisasi karena memicu karyawan untuk meninggalkanperusahaan.
THE EFFECT OF QUALITY OF INTERNAL AUDIT AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS ON GOOD CORPORATE GOVERNANCE IN FINANCE COMPANIES Edwin Theo Mangasih; Margani Pinasti; Icuk Rangga Bawono
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (686.459 KB) | DOI: 10.20884/1.sar.2020.5.1.2723

Abstract

The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. There were 30 finance companies that become a sample in this research. This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.
Pengaruh Penyelenggaraan dan Penggunaan Infformasi Akuntansi Terhadap Persepsi Pengusaha Kecil atas Informasi Akuntansi: Suatu Riset Eksperimen MARGANI PINASTI
The Indonesian Journal of Accounting Research Vol 10, No 3 (2007): JRAI September 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.180

Abstract

This research is aimed at examining the effect of carrying on and applying accounting information on small entrepreneurs' perception to the information. It is an experimental research and uses two-group posttest-only design. The subjects of this research are 46 small enterprises in Central Java Province and are drawn with purposive sampling technique.The research shows that carrying on and applying accounting information is empirically proved having an effect on the small entrepreneurs' perception to the information. The t-test result shows that (after experimentation) there is statistically a significant difference on the perception to the accounting information between subjects of experimental group and subjects of control group. The difference is solely due to the treatment in the form of giving stimulus of carrying on and applying accounting information, and is not influenced by the prior difference factor between two groups. This has been proved by equivalency test using ANOVA to the characteristic of two groups. The result of discriminatory analysis shows that the effect of carrying on and applying accounting information is stronger than that of individual characteristic difference of the subjects' perception to the accounting information
PENGARUH SIFAT GELAP PEMIMPIN TERHADAP NIAT KELUAR KERJA KARYAWAN Giovani Anggasta Susanto; Achmad Sudjadi; Margani Pinasti
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 26 No 2 (2019): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leader’s dark triad traits (narcissism, Machiavellianism, dan psychopathy), abusive supervision, dan kepuasan kerja terhadap niat keluar kerja karyawan (turnover intention). Penelitian ini dilakukan di perusahaan penyedia barang promosi, Jakarta. Sebanyak 68 karyawan staff diminta untuk menilai tiga sifat kepribadian dan abusive supervision atasan langsungnya, serta evaluasi diri mengenai turnover intention dan kepuasan kerja melalui kuesioner online. Metode analisis dalam penelitian ini menggunakan Partial Least Square (PLS). Hasil analisis menunjukkan bahwa leader’s dark triad traits kecuali leader’s narcissism berpengaruh positif terhadap abusive supervision; hanya leader’s psychopathyyang berpengaruh negatif terhadap kepuasan kerja dan positif terhadapturnover intention; abusive supervision tidak berpengaruh terhadap turnoverintention, namun berpengaruh negatif terhadap kepuasan kerja; kepuasankerja berpengaruh negatif terhadap turnover intention. Dapat disimpulkanbahwa psychopathy merupakan sifat kepribadian pemimpin yang palingmerugikan organisasi karena memicu karyawan untuk meninggalkanperusahaan.
Analisis penentuan laba perusahaan dengan menggunakan metode harga jual relatif Lilik Handaya Eka; Irianing Suparlinah; Puji Lestari; Margani Pinasti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.842 KB) | DOI: 10.32424/jeba.v20i1.1077

Abstract

Corporate Governance dan Pemilhan Auditor Destin Alfianika Maharani; Margani Pinasti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 3 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.728 KB) | DOI: 10.32424/jeba.v20i3.1125

Abstract

Co-Authors Achmad Sudjadi Destin Alfianika Maharani Edwin Theo Mangasih Giovani Anggasta Susanto Icuk Rangga Bawono Irianing Suparlinah Lilik Handaya Eka Puji Lestari