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Analisis Pengaruh Gaya Kepemimpinan Dan Mutasi Terhadap  Kinerja Pegawai Kantor Ksop Kelas I Panjang Yang Dimediasi Oleh Motivasi Kerja Ratu Afaf; Faurani I Santi Singagerda
Hikamatzu | Journal of Multidisciplinary Vol. 3 No. 1 (2026): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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Abstract

This study aims to analyze the influence of leadership style and transfer on employee performance with work motivation as a mediating variable at the KSOP Kelas I Panjang Office in Bandar Lampung. This research is motivated by the phenomenon of inconsistencies in previous research results as well as the problems of employee performance influenced by leadership, transfer, and work motivation factors. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 101 employees. Data analysis was conducted using multiple linear regression and the Sobel test to examine the mediating role. The research results show that leadership style does not have a significant effect on work motivation, but it has a positive and significant effect on employee performance. Meanwhile, transfers have a positive and significant effect on both work motivation and employee performance. Work motivation is also proven to have a positive and significant effect on employee performance. In mediation testing, motivation is unable to mediate the effect of leadership style on employee performance, but it is able to mediate the effect of transfers on employee performance
FINANCIAL DISTRESS DAN MANAJEMEN LABA TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Pada Perusahaan BUMN Kelompok Danantara Periode 2022-2024) Seftiana, Rahma; Singagerda, Faurani I Santi
Jurnal Bisnis Darmajaya Vol. 12 No. 1 (2026): Jurnal Bisnis Darmajaya
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM)

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Abstract

This study aims to examine the effects of financial distress, proxied by the Z-Score, and earnings management, proxied by discretionary accruals, on financial statement fraud, proxied by the F-Score, in Danantara-group state-owned enterprises listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study uses secondary data obtained from annual financial reports on the IDX official website and company annual reports. A purposive sample of 11 companies produced 33 observations. Analysis was conducted using panel data regression with a Fixed Effects Model in E-Views 10, and the data met classical assumption tests (multicollinearity and heteroskedasticity). The results indicate that financial distress has a positive and significant effect on financial statement fraud, while earnings management does not have a significant effect on financial statement fraud. The model shows a high Adjusted R-squared, explaining a substantial portion of the variation in fraud. These findings reinforce agency theory that financial distress motivates managers toward extreme fraud, whereas earnings management does not substitute for fraud. Practical implications include strengthening internal oversight within Danantara SOEs, proactive management of distress risk, and enhanced reporting transparency to prevent stakeholder losses from fraud.   Keywords — financial distress, earnings management, financial statement fraud, SOEs, Danantara
Faktor Customer Review dan E-Service Quality terhadap Keputusan Pembelian Shopee Milenia Tiffany; Faurani Santi Singagerda
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3981

Abstract

Purpose: This study aims to examine the influence of Customer Review and E-Service Quality, on purchase decisions mediated by the level of customer trust of the Shopee Application Methodology/Approach: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms. Hypothesis testing was performed using a Structural Equation Model (SEM). Results/Findings: The results showed that online customer reviews had no effect on shopee purchase decisions, e-service quality had an effect on shopee purchase decisions, trust had an effect on shopee purchase decisions, trust weakened the influence of customer reviews on purchase decisions and trust weakened the influence of customer reviews on decisions purchase.Conclusions: Online customer review tidak berpengaruh terhadap keputusan pembelian di Shopee, sedangkan e-service quality dan trust memiliki pengaruh signifikan terhadap keputusan pembelian. Selain itu, trust memperlemah pengaruh customer review terhadap keputusan pembelian, sehingga Shopee perlu meningkatkan kualitas pelayanan inti untuk menjaga kepercayaan pelanggan.Limitations: This research is only limited to the variables of online customer reviews, e-service quality trust, and purchase decisions. There are many other factors that are very likely to be raised and explored for future research.nContribution: This research is expected to improve the purchase decisions and serve as a reference for further research.