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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) E-Jurnal Akuntansi TSM JURNAL AKUNTANSI DAN BISNIS
Hendra Wijaya
Universitas Semarang
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE Hendra Wijaya; Andhy Tri Adriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3862

Abstract

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.
THE EFFECT OF INTRINSIC MOTIVATION AND SELF EFFICACY ON EMPLOYEE PERFORMANCE THROUGH WORK DEMAND AS INTERVENING VARIABLE Hendra Wijaya; Andhy Tri Adriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.3862

Abstract

The objective of this research aims to determine the effect of Intrinsic Motivation and Self Efficacy on Employee Performance with Work Demand as Intervening Variable. The research location is in Demak Regency. The population used is the staff of the Education and Training Agency of Demak Regency. The sample was taken from 59 respondents. The research data came from two sources, namely primary data and secondary data. The research is quantitative research. The sampling method used a purposive random sampling technique. The collected data is then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The result of this study shows Intrinsic Motivation has no effect on Work Demand, Self-Efficacy has a strong positive and significant effect on Work Demand, Work Demand has a strong enough, positive and significant effect on Employee Performance, Intrinsic Motivation has a fairly strong positive and significant effect on Employee Performance, and Self-Efficacy has a significant and positive effect on Employee Performance.
ANALISIS FAKTOR RISIKO OPPORTUNITY PADA BUMN DALAM PERSPEKTIF FRAUD HEXAGON Purwati Purwati; Titi Purbo Sari; Hendra Wijaya
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1007

Abstract

Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.
KONTRIBUSI RED FLAGS DALAM PRAKTIK MANAJEMEN LABA DAN DAMPAKNYA PADA KEANDALAN LABA Titi Purbo Sari; Purbawati; Hendra Wijaya; Nasron Alfianto
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3325

Abstract

The rapid growth of an increasingly competitive business climate requires companies to obtain quality financial information as a tool for generating high profits. One of the steps taken is profit management practices that aim to make profits look better and meet expectations. Both accrual and real profit management can reduce the ability of profits to predict future performance and reflect the real economic condition of the company. The integrity of financial statements is compromised when earnings management leads to accounting fraud and does not comply with generally accepted accounting standards, triggering red flags. The purpose of this study is to develop and find empirical evidence of the contribution of red flags in earnings management practices to earnings quality. The research sample consisted of 252 property and real estate companies listed on the Indonesia Stock Exchange for the period 2021-2024. The research data was analyzed using panel data regression methods. The research results provide a different perspective, namely that accrual earnings management can actually increase earnings reliability, while real earnings management can actually reduce earnings quality. Red flags do not contribute to the relationship between both accrual and real earnings management and earnings quality.
Co-Authors Andhy Tri Adriyanto Nasron Alfianto Purbawati Purwati Purwati Titi Purbo Sari