JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 3 No 01 (2016)

Trust, Kultur Organisasi, Kepemimpinan Transformational dan Nilai Perusahaan

Acep Suherman (Unknown)
Suratno Suratno (Unknown)
Widarto Rachbini (Unknown)



Article Info

Publish Date
17 May 2016

Abstract

A B S T R A C T The purposes of this study are to examine and to explain that Trust and culture organization and the transformation leadership has an effect positively significant to the performance and the performance has an effect positively to the corporate value. The Data was used for this study are primery data that was collected from questionnaires were sent to the general manager, the manager supervisor and the assistance supervisor that’s worked in the hotel’s industry in Sukabumi, 200 questionnaire was collected from the 350 quetionnaire. The results shows that trust have not effect to the performance, Culture organization has an effect positively significant performance, transformational leadership has an effect positively significant to the performance and performance has an effect positively significant to the corporate value. Result of this study expected can give theoritical contribution at development of model and concept of performance and behavior of accounting, regarding measurement of organizational performance business. Evaluated from practical benefit, result of this study expected can give practical contribution to organization, especially in the case management of trust, organizational culture, tranformational leader for decesion making of organizational. A B S T R A K Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis. JEL Classification: L25

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Journal Info

Abbrev

jrap

Publisher

Subject

Economics, Econometrics & Finance

Description

The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication ...