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<![CDATA[DAMPAK KELELAHAN AUDITOR TERHADAP PERILAKU KEWARGANEGARAAN ORGANISASIONAL: PENGUJIAN KOMITMEN PROFESSIONAL DAN KEPUSAAN KERJA SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Debora, Claudia Hana]]>;
<![CDATA[Yustina, Andi Ina]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v9i2.1585
<![CDATA[Studi-Studi menunjukkan bahwa Perilaku Kewarganegaraan Organisasional atau Organizational Citizenship Behavior (OCB) menjadi sebuah bagian penting dalam keberlangsungan sebuah organisasi, bahkan sampai ke level individualistik. Tetapi sulit untuk disadari dengan niat tersebut ketika pekerja mengalami tingkat kelelahan kerja yang tinggi, karena beban kerja yang berlebihan Penelutian ini bertujuan untuk menyelidki dampak dari Auditor Burnout atau kelelahan auditior dalam asepk OCB, dimana juga ikut menyelidiki dimensi yang memediasikan anatara dua aspek yakni komitmen professional dan kepuasaan kerja secara bersamaan. Penelitian ini menggunakan data primer, di mana survei disebarkan kepada auditor yang bekerja di kantor akuntan publik yang memiliki afiliasi internasional. Jumlah sampel berjumlah 150 auditor. Penelitian ini menggunakan survei untuk pengumpulan data dan data yang dikumpulkan kemudian dianalisis dengan menggunakan SEM. Temuan dari penelitian ini menunjukkan bahwa kelelahan auditor, dimediasi oleh komitmen profesional dan kepuasan kerja, akan berdampak negatif terhadap OCB. Dapat disimpulkan bahwa auditor akan mengalami kelelahan atau kurangnya penerapan terhadap OCB.]]>
<![CDATA[KEKAYAAN INTELEKTUAL DI UNIVERSITAS: SEBUAH STUDI DESKRIPTIF ]]>
<![CDATA[Yustina, Andi Ina]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.12.1.27-38
<![CDATA[This paper briefly discusses about intellectual capital in university. Intellectual capital is intangible asset that is likely to be more difficult to evaluated because it can not be quantified objectively (non-financial objective).Intellectual capital consist of three dimension: human capital, organization capital, and social capital. Each of this dimension have several indicators that can be used by university in calculating all the intellectual capital. This paper is important to describe all the indicators of intellectual capitalin order to provide value-added outcomes for all parties, either internal and external university. Clear indicator and proper in reporting intellectual capital, university will show the good performance of its human resources.]]>
<![CDATA[Mediating Influence Of Self-Esteem On Relationship Between Ethical Leadership And Job Performance ]]>
<![CDATA[Saragih, Masriani]]>;
<![CDATA[Yustina, Andi Ina]]>;
<![CDATA[Santosa, Setyarini]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i1.19421
<![CDATA[Leaders with ethical leadership promote ethical conduct to their followers through two-way communication such as setting ethical standards and discipline for those who violate the standards. High ethical leadership of leaders within organizations will lead to a high level of employee self-esteem. Employees with high self-esteem will be more confident with their own behavior and attitudes. Thus, it will encourage them to give extra effort and maintain exemplary performance within the organizations. This research aims to examine the effect of ethical leadership toward employees’ job performance and the mediating role of self-esteem in these relationships. Data was collected using questionnaires with responses from 160 employees of 15 major industries in Indonesia. The results indicate that ethical leadership significantly and positively affects job performance, while the mediating role of self-esteem partially mediates the relationship of ethical leadership and job performance. This study also found that ethical leadership can affect employees’ job performance directly without mediating variables and the results are significantly positive.]]>
<![CDATA[How Work Family Conflict, Work-Life Balance, and Job Performance Connect: Evidence from Auditors in Public Accounting Firms ]]>
<![CDATA[Rini, Rini]]>;
<![CDATA[Yustina, Andi Ina]]>;
<![CDATA[Santosa, Setyarini]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v12i1.23558
<![CDATA[This research examines whether work-family conflict (both work-interfering family and family interfering work) among auditors in public accounting firms affects their job performance and whether the effect is mediated by work-life balance. A web-based survey is used in deploying and delivering questionnaires to 239 auditors in public accounting firms. The result shows that work-life balance partially mediated the relationship between work-family conflict with job performance. The result also demonstrates that work interfering-family (WIF) has a negatively significant effect on work-life balance, whereas family-interfering-work (FIW) has positively related to work-life balance. This study suggests that by embrace visions that support work and personal life balance with managers and supervisors as the gatekeepers in public accounting firms to maintain subordinates' life commitments will help to minimize the occurrences of work-family conflict that will slowly reduce the possibility of poor job performance.]]>
<![CDATA[Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor ]]>
<![CDATA[Yustina, Andi Ina]]>;
<![CDATA[Satrio, Rudy Aunallah Bumi]]>;
<![CDATA[Shaleh, Khairul]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/10.33558/jrak.v9i2.1589
<![CDATA[This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.]]>
<![CDATA[Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor ]]>
<![CDATA[Yustina, Andi Ina]]>;
<![CDATA[Satrio, Rudy Aunallah Bumi]]>;
<![CDATA[Shaleh, Khairul]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v12i1.2500
<![CDATA[This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.]]>
<![CDATA[Village Financial Management: Based on Local Tradition ]]>
<![CDATA[Khairul Shaleh]]>;
<![CDATA[Hesty Juni Tambuati Subing]]>;
<![CDATA[Andi Ina Yustina]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 4, No 1 (2020): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
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DOI: 10.33019/ijbe.v4i1.245
<![CDATA[This study aims to formulate village financial management based on local traditions of village communities. The research method uses a qualitative descriptive approach, which is a method that seeks to present a picture of the objective reality that occurs in a condition or environment in a particular place. Environmental context (Site) in this study is Sindang Pakuon Village, Cimanggung District, Sumedang Regency and Ciburial Village, Cimenyan District, Bandung Regency, West Java Province. Presence of village funds is acknowledged to have changed the face of the village which previously seemed neglected, now looks better. Village infrastructure such as village roads is more convenient for motorists and pedestrians. Road to distribution of agricultural products has been built so that the travel time to move agricultural products from the fields to the market location is faster. Although village funds have brought changes to public facilities in the countryside, they have a fading effect on aspects of village tradition. Emergence of this fading is because the nomenclature that regulates the use of village funds does not yet accommodate the local aspects of rural areas.]]>
<![CDATA[Corporate social responsibility and corporate financial fraud: evidence from China ]]>
<![CDATA[Wang Gen]]>;
<![CDATA[Andi Ina Yustina]]>;
<![CDATA[Andrianantenaina Hajanirina]]>;
<![CDATA[Mila Austria Reyes]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v6i1.3614
<![CDATA[With the development of globalization, corporate social responsibility has become a hot subject of shared concern for all nations in the globe. The lack of CSR performance in modern China has prompted worries about CSR in both academic and practical circles in China. In this work, the authors continue Liao's research and seek to re-analyze if CSR is connected to financial fraud. Through the analysis of A-share companies in the construction industry listed on the Shanghai Stock Exchange and the Shenzhen Stock Exchange, this paper finds that CSR scores are negatively correlated with financial fraud activities, which suggests that CSR companies are less likely to engage in financial fraud. Thus, to some degree, it may also argue that CSR is an ethical activity that has the power to minimize corporate financial misbehavior.]]>
<![CDATA[The Influence of Return on Asset, Debt to Equity Ratio, Earnings per Share, and Company Size on Share Return in Property and Real Estate Companies ]]>
<![CDATA[Agung Tri Atidhira]]>;
<![CDATA[Andi Ina Yustina]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v1i2.363
<![CDATA[Capital market existence in Indonesia is marked with to the number of investor that start inculcates its share in industry real estate and property. Growing fast its sector growth this property is followed with growing request height of board need, until make investors property requires fund from external source. Fund was from external source can be obtained pass by capital market. The objectives of this research to analyze the influence of Return on Asset (ROA), Debt to Equity Ratio (DER) Earnings per Share and Company size on share return of real estate and property industry in Indonesia. The number of population for this research is 50 companies and the number of sample that examined after passed the purposive sampling phase is 35 companies. Analyze technique to use in this research is multiple linier regression to obtain picture which totally regarding relationship between one variable with other variable. The result of this research shows Debt to Equity Ratio (DER) and Earnings per Share (EPS) variables has a positive and significant influence to share return. On other hand, Return On Asset (ROA) and Company size has a negative and insignificant influence on share return on property and real estate industry. This result is expected that Return on Asset (ROA), Debt to Equity Ratio (DER) Earnings per Share (EPS) and Company size variable can be made reference, both by company management and also by investors in determining investment strategy.]]>
<![CDATA[THE IMPACT OF FINANCIAL RATIO TOWARD STOCK PRICE: EVIDENCE FROM BANKING COMPANIES ]]>
<![CDATA[Marvin Wijaya]]>;
<![CDATA[Andi Ina Yustina]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v1i1.174
<![CDATA[Once company stock listed in IDX it means the stocks will be control by the market. We would like to analyzed the factors that impact stock market in listed companies in ISX. The samples will be coming from Banks Companies. There are many factor that impact stock market, but the researcher only analyzed three of those. The first is dividend policy using dividend payout ratio. The second is profitability ratio using return on assets ratio and return on equity ratio. the last but not lease is solvency ratio using debt to equity ratio. The researcher used multiple regression analysis to create the research equotion. After that, in order to test the hypothesis the researcher using coefficient (R2) testand t test. Through all the test, this research present the dividend policy using dividend payout ratio and profitability ratio using return on asset ratio has significant correlation with stock price. Then, solvency ratio using debt to equity ratio and profitability using return on equity has in significant correlation with stock price.]]>
