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PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Julianingtyas, Bunga Nur
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.454

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh Locus of control, gaya kepemimpinan dan komitmen organisasi terhadap kinerja auditor. Populasi Peneli-tian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel peneli-tian ini yaitu 68 auditor yang terdapat pada 10 KAP. Pemilihan sampel mengguna-kan metode convenience dan analisis data menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 16.00. Variabel yang digunakan dalam penelitian ini adalah Locus of control, gaya kepemimpinan, komitmen organisasi dan kinerja auditor. Dari hasil penelitian didapat bahwa variabel locus of control, gaya kepemimpinan, dan komitmen organisasi mempunyai pengaruh positif terhadap kinerja Auditor. Sesuai dengan hasil penelitian dan pembahasan maka disarankan kepada KAP untuk meningkatkan initiating structure dan penelitian selanjutnya agar memperluas sampel yang digunakanAbstractThe purpose of this study was to examine the effect of locus of control, leadership style and organizational commitmen on performance auditor. The study population is the auditor who worked on KAP in the city of Semarang. Sample of this research is that there are 68 auditors in 10 KAP. Using a convenience sampling method and data analysis using multiple regres-sion analysis using SPSS version 16.00. Variables used in this study is the locus of control, leadership styles, organizational commitment and performance auditors. The results obtained from the variable locus of control, leadership style and organizational commitment have a positive impact on the performance of auditors. In accordance with the results of research and discussion it is advisable to KAP for initiating structure and enhance future research in expand the sample used
The Effect of Sustainability Report on Financial Performance With Firm Size as a Moderation Variable Julianingtyas, Bunga Nur; Suprianto, Edy
Jurnal Kajian Ruang Vol 5, No 2 (2025): September
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jkr.v5i2.48313

Abstract

Abstract. This study examines the effect of sustainability reports on financial performance with firm size as a moderating variable. The independent variable is the Sustainability Report which is measured using GRI standards. The dependent variable is financial performance as measured using ROA. The Moderating Variable is firm size as measured using LnTotal Assets. The research sample consists of banking companies listed on the Indonesia Stock Exchange during 2020-2023. Purposive sampling method was used to determine the research sample. The sample used was 15 companies in the 2020-2023 period. Data obtained from the Sustainability report and the Company's annual report. Data processing uses STATA 17. The results of this research show that sustainability reports have a positive and significant effect on financial performance, while company size as a moderating variable is not significant on the relationship between sustainability reports and financial performance.