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PENGARUH GOOD GOVERNANCE DAN TRANSFORMATIONAL LEADERSHIP TERHADAP EMPLOYEE PERFORMANCE DIMODERASI EMPLOYEE VOICE BEHAVIOR (STUDI KASUS PADA PT. ANGKASA PURA I (PERSERO)) Aryanto, Asih; Etty Merawati, Endang; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 6 No 1 (2021): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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The purpose of this study was to determine the effect of good governance, transformation leadership on employee performance and employee voice behaviour as a mediator variable. The population of this research is 186 people involved in the headquarter and big five Airport in PT. Angkasa Pura I (Persero). The number of samples of the population was 155 people taken using cluster sampling technique. The statistical method used in this study is Structural Equation Modeling (SEM) which is operated through the WarpPLS program. In this study, the results show that the variables of good governance, transformation leadership and employee voice behaviour have positive and significant influences on employee performance. employee voice behaviour as a mediator variable has positive and significant influences to encourage good governace on employee performance.

Internet Financial Report And Determinants of The Quality of Financial Statements of Non-Profit Organizations Hardiyanto, Nico; Ahmar, Nurmala; Etty Merawati, Endang
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.369

The purpose of this research was to assess the elements that influence the quality of non-profit financial statements and the moderation of voluntary disclosures on the Internet Financial Report. " Human Resource Competence, Implementation of Financial Accounting Standards for Non-Profit Organizations, Internal Control Systems, and Accounting Information Technology Use on the Quality of Financial Reports of Non-Profit Organizations with Voluntary Disclosure of Internet Financial Reports as Moderating Variables,". The population in this research is all non-profit organizations in the form of NGOs or NGOs in Indonesia. The research sample is focused on NGOs and NGOs registered with the Ministry of Foreign Affairs until 2021, as well as partners from donor agencies USAID and AUSAID. The primary data sampling technique was convenience sampling, where respondents who were willing to fill out the questionnaire were sampled. Distribution of online questionnaires and surveys through private domains obtained 90 respondents from the financial staff of non-profit organizations that were willing to participate in this research. The data was processed using a multiple linear regression analysis. The results of this research indicate that the influence of human resource competence, the implementation of financial accounting systems for non-profit organizations, the implementation of internal control systems, and the utilization of accounting information technology affect the quality of financial reports of non-profit organizations, while voluntary disclosure of internet financial reports strengthens the relationship between the utilization of accounting information technology and report quality. Finance for nonprofit organizations.

Determinan Kinerja Auditor Dengan Budaya Organisasi Sebagai Variabel Pemoderasi Danial Octavianto, Muhammad; Ahmar, Nurmala; Etty Merawati, Endang
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2521

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, profesionalisme, dan struktur audit terhadap kinerja auditor yang dimoderasi oleh budaya organisasi. Penelitian ini menggunakan sampel 43 auditor di Kantor Akuntan Publik di Jabodetabek. Teknik sampling yang digunakan purposive sampling. Pengumpulan data dilakukan dengan teknik kuesioner. Uji persyaratan regresi menggunakan uji asumsi klasik, yaitu uji normalitas, multikolinearitas, heteroskedastisitas, validitas, dan reliabilitas. Teknik analisis data yang digunakan adalah Analisis Regresi yang Dimoderasi. Kesimpulan dari penelitian ini menunjukkan bahwa independensi dan profesionalisme mempengaruhi kinerja auditor, sementara struktur audit tidak berpengaruh terhadap kinerja auditor. Budaya organisasi memoderasi pengaruh independensi dan profesionalisme terhadap kinerja auditor, namun budaya organisasi tidak mampu memoderasi pengaruh struktur audit terhadap kinerja auditor.

PENGARUH GOOD GOVERNANCE DAN TRANSFORMATIONAL LEADERSHIP TERHADAP EMPLOYEE PERFORMANCE DIMODERASI EMPLOYEE VOICE BEHAVIOR (STUDI KASUS PADA PT. ANGKASA PURA I (PERSERO)) Aryanto, Asih; Etty Merawati, Endang; Supriyadi, Edy
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 6 No. 1 (2021): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study was to determine the effect of good governance, transformation leadership on employee performance and employee voice behaviour as a mediator variable. The population of this research is 186 people involved in the headquarter and big five Airport in PT. Angkasa Pura I (Persero). The number of samples of the population was 155 people taken using cluster sampling technique. The statistical method used in this study is Structural Equation Modeling (SEM) which is operated through the WarpPLS program. In this study, the results show that the variables of good governance, transformation leadership and employee voice behaviour have positive and significant influences on employee performance. employee voice behaviour as a mediator variable has positive and significant influences to encourage good governace on employee performance.

Pengaruh Good Public Governance Terhadap Pengelolaan PNPB dari Pemanfaatan Barang Milik Negara Warino, Sari Tirto; Etty Merawati, Endang; Rachbini, Widarto
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8104

Main Purpose – This study aims to analyze the effect of transparency, accountability, and competence on the optimization of non-tax state revenue management from the utilization of state-owned assets, with competence as a moderating variable. Method – A quantitative approach using purposive sampling techniques on PNBP/BMN management employees was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Main Findings – Transparency and accountability do not have a significant effect on the optimization of PNBP management from the utilization of BMN, while competence has a positive and significant effect. In addition, competence does not moderate the relationship between transparency and accountability on the optimization of PNBP management.. Theory and Practical Implications – The results of the study reinforce the concept of Good Public Governance, which places competence as the main driving factor for the effectiveness of state asset management. These results highlight the need for continuous development of employee competence. Novelty - The novelty of this study lies in the integration of competency variables as moderators in the relationship between transparency and accountability towards the optimization of PNBP management from the utilization of BMN within central government agencies.

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