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Kepemimpinan Etis dan Dukungan Organisasi terhadap Perilaku Kewargaan Organisasional Mahasiswa Anggota UKM di Tanjungpinang Fani, Lastri Anggi; Randa, Fradya; Sufnirayanti
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1269

Abstract

This study aims to analyze the influence of ethical leadership and perceived organizational support on organizational citizenship behavior (OCB) among students actively involved in Student Activity Units (UKM) in Tanjungpinang. The phenomenon of low voluntary participation among students in organizational activities highlights the need to examine factors that may enhance such extra-role behaviors. A quantitative approach with a survey design was employed, and data were collected through questionnaires distributed to 120 active UKM students. The data were analyzed using multiple linear regression. The findings indicate that ethical leadership does not have a significant effect on students’ OCB. In contrast, perceived organizational support was found to have a positive and significant effect on OCB. Furthermore, when tested simultaneously, ethical leadership and perceived organizational support significantly influence OCB, with 98 percent of the variance in students’ behavior explained by these two variables, while the remaining 2 percent is explained by other factors outside the research model. These results emphasize that perceived organizational support plays a dominant role in shaping students’ OCB, while ethical leadership still serves as a complementary factor that strengthens the overall model.
Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.
Pengaruh Opini Audit Tahun Sebelumnya dan Solvabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Septiana, Gina; Haryadi, Teddy; Fani, Lastri Anggi; Dewi, Mike Kusuma; Meirina, Elsa
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1276

Abstract

Going concern is an assumption in accounting that estimates a business entity will continue in the long term and will not be liquidated in the short term. This research aims to analyze the audit opinion going concern through some factors: previous year’s audit opinion and solvability. This research use manufacturing sector companies listed in Indonesia Stock Exchange between 2017 -2023 as the sample. Population of this research is 128 companies. Research sample amounts to 50 companies selected with purpose sampling method, with observation period of 7 years. The method that been used to analysis the correlation between variable are logistic regression method. The results showed that partially, previous year’s audit opinion negatively affecting going-concern audit opinion. While the solvability positive influence on going-concern audit opinion.