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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmu Ekonomi dan Sosial (JIES)
Ika Sari
Mercubuana University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH REWARD FINANCIAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KEUANGAN DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Ika Sari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.667 KB) | DOI: 10.22441/profita.2019.v12.03.012

Abstract

Increasingly tight business competition has resulted in companies having to maintain the sustainability of their business. Financial Rewards is one of the ways to motivate to produce good financial performance. Financial performance shows the company's ability to generate income with resources owned by the company. The leadership style of a leader plays a major role in the formation of character and performance of company resources because employees will continue to adapt to the leadership style in the company until finally the employee can conquer it.The purpose of this study was to examine the effect of financial rewards and leadership styles on financial performance and motivation as intervening variables. This study tested the hypothesis by using the partial least square method. Sampling in this study using nonprobability (nonrandom selection) with convenience method resulting in 50 respondents. The results showed that the t-statistic value was 1.508 <1.96 (not significant), meaning financial compensation had no significant effect on motivation. The t-statistic value is 15,343> 1.96 (significant) this means that the leadership style has a significant effect on motivation. This t-statistic value of 2.209> 1.96 (significant) means that financial compensation has a significant effect on performance. The t-statistic value is 2.609> 1.96 (significant) this means that the leadership style has a significant effect on performance. The t-statistic value of 1.265 <1.96 (not significant) means that motivation has no significant effect on performance.
Pengaruh Ukuran Perusahaan dan Opini Audit Terhadap Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun 2016-2019) Ika Sari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 11, No 2 (2022): JULI 2022
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v11i2.16048

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan dan opini audit terhadap audit report lag. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Penelitian ini menggunakan metode kausal. Populasi dalam penelitian ini adalah perusahaan manufaktur di BEI tahun 2016-2019. Pengambilan sampel dalam penelitian ini menggunakan nonprobabilitas purposive sampling. Hasil penelitian menunjukkan bahwa: (1) ukuran perusahaan tidak berpengaruh signifikan terhadap audit report lag, (2) opini audit berpengaruh signifikan terhadap audit report lagi.
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