Anton Ferry Ananda
STIE Kertanegara Malang

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Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017 Anton Ferry Ananda; Santi Andriani
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 2, No 1 (2019): Agustus
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.972 KB) | DOI: 10.47201/jamin.v2i1.46

Abstract

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance
Pengaruh Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Tirta Sukses Perkasa Pandaan Anton Ferry Ananda; Muhammad Afif; Fia Sari Wahyuni
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 5, No 2 (2023): Februari 2023
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v5i2.138

Abstract

Abstract This study aims to determine the effect of leadership style and work motivation on employee performance at PT. Tirta Success Mighty Pandaan. This research is a quantitative study, the population in this study are employees of PT. Tirta Sukses Perkasa Pandaan and the sample in the study with the incidental sampling technique. The data analysis technique used is validity test, reliability test, classical assumption test and multiple linear regression analysis test. The results of the study show that leadership style has a significant effect on employee performance at PT. Tirta Success Mighty Pandaan. Work motivation has a significant effect on employee performance at PT. Tirta Success Mighty Pandaan. Leadership style and work motivation have a significant effect on employee performance at PT. Tirta Success Mighty Pandaan. Based on the research results, there is a dominant influence on employee performance at PT. Tirta Sukses Perkasa Pandaan namely work motivation. Indicators of work motivation consist of physiological needs, safety needs, social needs, esteem needs and self-actualization needs.Keywords: Leadership style, work motivation, employee performance  Abstraksi Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja karyawan pada PT. Tirta Sukses Perkasa Pandaan. Penelitian ini merupakan penelitian kuantitatif, populasi dalam penelitian ini adalah karyawan PT. Tirta Sukses Perkasa Pandaan dan sampel pada penelitian dengan teknik pengambilan sampling incidental. Teknik analisis data yang digunakan yaitu uji validitas, uji reliabilitas, uji asumsi klasik dan uji analisis regresi linier berganda. Hasil pada penelitian menunjukkan, bahwa gaya kepemimpinan berpengaruh signifikan terhadap kinerja karyawan pada PT. Tirta Sukses Perkasa Pandaan. Motivasi kerja berpengaruh signifikan terhadap kinerja karyawan pada PT. Tirta Sukses Perkasa Pandaan. Gaya kepemimpinan dan motivasi kerja berpengaruh signifikan terhadap kinerja karyawan pada PT. Tirta Sukses Perkasa Pandaan. Berdasarkan hasil penelitian terdapat pengaruh yang paling dominan terhadap kinerja karyawan pada PT. Tirta Sukses Perkasa Pandaan yaitu motivasi kerja. Indikator pada motivasi kerja terdiri dari  kebutuhan fisiologis, kebutuhan rasa aman, kebutuhan sosial, kebutuhan akan perghargaan dan kebutuhan perwujudan diri.Kata Kunci: Gaya kepemimpinan, motivasi kerja, kinerja karyawan