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All Journal EL-MUHASABA ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi JURNAL ILMU EKONOMI & SOSIAL Jurnal Riset Akuntansi Terpadu SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia JURNAL LENSA MUTIARA KOMUNIKASI Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research Journal of Economic, Public, and Accounting (JEPA) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Journal of Management and Bussines (JOMB) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Auditing Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Economics, Business and Innovation Research
Zainuddin Zainuddin
Universitas Khairun
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Journal : EL-MUHASABA

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EFEKTIFITAS PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI DAN KETATAAN ATURAN AKUTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Zainuddin, Zainuddin
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 7, No 1: Januari 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.9 KB) | DOI: 10.18860/em.v7i1.3879

Abstract

AbstractThis study was aimed at discovering the perception of the financial workers in SKPDs in Ternate city about the effect of effectiveness in internal control, the organization s ethic culture and compliance to accounting rules on the tendency of accounting fraud. This study was conducted with SKPDs of the Ternate cities Government, as one of the implementing lamenting of the region’s government in the form of offices. The sample consisted of 72 workers in the offices of the Ternate cities government. The data collection was done by distributing questionnaires with a set of questions or statements to the respondents to be answered using Likert scale. The data analysis techniques used were validity and reliability testing, normality testing, Mullticolinearity testing, Heteroscedasticity testing and hypothesis testing using SPSS program 21.0 for Windows. The results showed that: (1) there was a negative and significant effect between the effectiveness in internal control and the tendency of accounting fraud in the SKPDs in Ternate city, (2) there was a negative and significant effect between the organization’s ethic culture and the tendency of accounting fraud in the SKPDs in Ternate city, (3) there was a negative and significant effect between the compliance to accounting rules and the tendency of accounting fraud in the SKPDs in Ternate city.AbstrakPenelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate mengenai pengaruh efektifitas pengendalian internal, budaya etis organisasi dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Penelitian ini dilakukan pada SKPD Pemerintah Kota Ternate, yaitu salah satu unsur pelaksanaan pemerintah daerah yang berupa dinas-dinas. Sampel penelitian ini sejumlah 72 pegawai pada dinas-dinas Pemerintah Kota Ternate. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dengan memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawabnya dengan menggunakan skala likert. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan analisis regresi linear berganda (Multiple Regression Analysis) dengan menggunakan program SPSS 21.0 for Windows. Hasil penelitian ini menunjukkan bahwa: (1) terdapat pengaruh negatif dan signifikan antara efektifitas pengendalian internal terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate, (2) terdapat pengaruh negatif dan signifikan antara budaya etis organisasi terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate, (3) terdapat pengaruh negatif dan signifikan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate.
PENGARUH KEPUASAN KERJA, MOTIVASI, KOMUNIKASI INTERPERSONAL, SELF ESTEEM DAN SELF EFFICACY TERHADAP KINERJA INDIVIDUAL (Studi Empiris pada Distributor Tiens Unicore di Makassar) Zainuddin, Zainuddin
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 2: Juli 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.92 KB) | DOI: 10.18860/em.v6i2.3905

Abstract

AbstractThis study aims to know Influence of Job Satisfaction, Motivation, Interpersonal Communication, Self Esteem and Self Efficacy to Individual Performance. This research was conducted by taking sample 96 active Distributor people of company Tiens Unicore in Makassar. Data Collecting by using Questioner sent direct by researcher and also researcher friend with admission filling deadline three days. Analysis method which used in this research is doubled regression analysis. Result of this research indicated that 1) Job Satisfaction have an effect on significant to Individual Performance. 2) Motivation have an effect on significant to Individual Performance. 3) Interpersonal communication not have an effect on significant to Individual Performance. 4) Self Esteem have an effect on significant to Individual Performance. 5) Self Efficacy have an effect on significant to Individual Performance.AbstrakTujuan penelitian ini untuk mengetahui pengaruh kepuasan kerja, motivasi, komunikasi interpersonal, self esteem dan self efficacy terhadap kinerja individu. Penelitian ini dilakukan dengan mengambil sampel 96 orang distributor aktifperusahaan Tiens Unicore di Makassar. Pengumpulan data dengan menggunakan kuesioner yang diberikan langsung oleh peneliti selama 3 hari. Metode analisis dalam penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa; 1) Kepuasan kerja berpengaruh signifikan terhadap kinerja individu. 2) Motivasi berpengaruh signifikan terhadap kinerja individu. 3) Komunikasi Interpersonal tidak berpengaruh signifikan terhadap kinerja individu. 4) Self esteem berpengaruh signifikan terhadap kinerja individu. 5) Self efficacy berpengaruh signifikan terhadap kinerja individu.
Co-Authors Ahmad, Muhammad Sabri Amelia Abriani Ismail Amin Dara Anfas, Anfas Anis Nurjanah Astri Dwi Jayanti Suhandoko Cyndi Khinanti Theis Djaelani, Yustiana Effendi M, Effendi Effendi M. Heriani Heriani, Heriani Herman Darwis Hormati, Asrudin Lisda Ariani Simabur Lisda Simabur MS Ahmad Muhamad Dhanutirto F. Tuwow Muhammad Sabri Ahmad Muliati Muliati Nurul Fajriyanti Okfita Andaresta Mananohas Resmiyati Ansar Rosmaryam, Rosmaryam Saferiya, Vini Sardju, Fitriani Sinen, Kasim Siska Purnamalita May Suriana AR Mahdi Syahdan, Rinto Tahir, Nirina Yustiana Djaelani Zamzam, Irfan