Article Per Year (5 Year)
p-Index From 2021 - 2026
6.292
P-Index
This Author published in this journals
All Journal Sodality: Jurnal Sosiologi Pedesaan ETIKONOMI Jurnal Siasat Bisnis Jurnal Pendidikan Akuntansi (JPAK) Jurnal Keuangan dan Perbankan Jurnal TIMES Jurnal Penelitian Ekonomi dan Bisnis Journal of Aquatropica Asia Business UHO: Jurnal Administrasi Bisnis Jurnal Dimensi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Sebatik YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi JURNAL PERIKANAN TROPIS Prosiding National Conference for Community Service Project Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen Prima Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Computer Networks, Architecture and High Performance Computing STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Industrial Engineering & Management Research (JIEMAR) Journal Economic and Strategy (JES) Jurnal Pengabdian Perikanan Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) AKADEMIK: Jurnal Mahasiswa Humanis Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Borneo : Journal of Islamic Studies Innovative: Journal Of Social Science Research Ilmu Manajemen Sosial Humaniora (JIMSH) Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia
Robin Robin, Robin
Universitas Sumatera Utara
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT AND IMPLEMENTATION OF ACCOUNTING SYSTEMS ON THE QUALITY OF FINANCIAL REPORTS WITH EMPLOYEE MOTIVATION AS VARIABLE MODERATING IN BAPPEDA KEPRI PROVINCE Wahyuni, Sri; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang; Irfan, Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 1 (2022): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i1.98

Abstract

This study aims to examine the effect of employee competence, organizational commitment and accounting system implementation on the quality of financial reports with motivation as a moderating variable in Bappeda Riau Islands Province. This study uses secondary data. This study used a saturated sampling technique with a total sample of 104 companies. The data analysis technique used is the SEM method with the help of the PLS program with Smartpls 3.0 software. Based on the test results, it is known that employee competency with respect to the variable quality of financial statements obtained a path coefficient of 0.185 with a statistical value of 2.519 (> 1.64) and a p-value of 0.012 (<0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the first hypothesis (H1) is accepted. The next result is organizational commitment to the quality of financial reports obtained by a path coefficient of 0.101 with a statistical value of 1.081 (<1.64) and a p-value of 0.280 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H2) is rejected. Then the application of the accounting system to the quality of financial reports obtained a path coefficient of 0.019 with a statistical value of 10.518 (> 1.64) and a p-value of 0.000 (< 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H3) is accepted. Furthermore, employee motivation on the quality of financial reports moderated by employee motivation obtained a path coefficient of 0.0165 with a statistical value of 1.370 (<1.64) and a p-value of 0.171 (> 0.05). Because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H4) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. organizational commitment to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.043 with a statistical value of 0.593 (<1.64) and a p-value of 0.554 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected. because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H5) is rejected. The application of the accounting system to the quality of financial reports moderated by employee motivation obtained a path coefficient of -0.076 with a statistical value of 0.709 (<1.64) and a p-value of 0.479 (> 0.05). because the t-statistic value must be more than 1.64 and the p-value <0.05, the hypothesis (H6) is rejected.
Co-Authors abdullah, akhyar Afiezan, H. Adam Agustin, Greece agustin, isnaini nuzula Ahmad Fahrul Syarif Albert Albert Albert Albert Anggara, Jesslyn Anjani, Tiara Puspa Aprilla, Enje Aranggoh, Huliyan Ardiansyah Kurniawan Arifin, Novendy Bambang Satriawan Basri Basri Br Simamora, Rusdiana Chablullah Wibisono Chandra, Budi Chandra, Wenripin Christofher, Leonardo Cintia, Vidi Cung, Jimmy D L, R A Widyanti Denni, Denni Deva Djohan Devia Febrina Diana Diana Djanuarko, Djanuarko Edi Wijaya Eka Bertuah Enda Noviyanti Simorangkir Endang Bidayani Erline, Meillverrani Fachrudin Fachrudin Fawwaz, Liyana Khairunnisa Fayola, Carissa Febrianna, Maudy Ferry Hidayat Firnanda, Teguh Gresia, Silvy Handinata, Aldrick Hangesti, Pangastuti Harudin, Harudin Hendy Hendy Hesniati, Hesniati Hindi, Patta Hoki, Leony Hoky, Leony IKA PUSPA SATRIANNY Ikhsan, Nur Indra Indra Irwadi, Irwadi Johan, Ricky Kevin kevin Kuandi Chandra Lim, Angellyn Mariska Ramadana Martin, Leo Melinda Sinaga, Triana Melysa, Melysa Mercy Reyne Marlina Miswinda, Miswinda MMSI Irfan ,S. Kom Muhammad Basri Nasrun Nasrun Naza, Fikri Nilhakim, Nilhakim NINGSIH, NINGSIH Nona Jane Onoyi Novianto, Jusky Nurcahyono, Eka Ode Mansyur, La Oktana, Enda Pambudi, Kukuh Pratama Abdi Muhammad, Nur Putri, Isra Mulia R.A. Widyanti Diah Lestari Robet Robet Rumpa, Arham Safitri, Destiana Sardina, Yessica Satriany, Ika Puspa Sherin, Sherin Silvina, Silvina Sitorus, Friska Darnawaty Sofyan, Silvia Sri Wahyuni Supitri, Supitri Surny, Surny Surya, Mellitania Tamba, Iventura Tan, Helen Tandrean, Ronaldo Taswin Munier, Muh. Thamrin Thamrin Toni, Nagian Variani, Joanna Verry Andre Fabiani Victor Victor Wily, Wily Wisnu Yuwono Wiwik Handayani Yantri, One Yolanda, Yosy Zambawi, Muhammad