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AKMENIKA
Published by Universitas PGRI Yogyakarta
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Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 15, No 2 (2018)" : 6 Documents clear
Pengaruh Struktur Modal, Kebijakan Deviden, dan Keputusan Investasi terhadap Profitabilitas (Studi Kasus Perusahaan Manufaktur yang Go Publik di Bursa Efek Indonesia) Periode 2012 -2016 Purnama, Hari
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, kebijakan deviden dan kebijakan investasi terhadap profitabilitas. Lokasi penelitian perusahaan Manufaktur yang Go Publik di BEI.Variabel penelitian ini adalah Struktur Modal, Kebijakan Deviden, Keputusan Investasi dan profitabilitas. Jenis Data penelitian adalah data sekuder berupa laporan keuangan perusahaan Manufaktur periode tahun 2012 – 2016. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Hasil penelitian menunjukkan Struktur modal tidak berpengaruh terhadap profitabilitas. Kebijakan deviden berpengaruh positif dan signifikan terhadap profitabilitas. Kebijakan investasi berpengaruh positif dan signifikan terhadap profitabilitas. Secara serentak struktur modal, kebijakan deviden dan kebjakan investasi berpengaruh signifikan terhadap profitabilitas. Pengaruh struktur modal, kebijakan deviden dan kebjakan investasi terhadap profitabilitas sebesar 27,3% sedangkan sisanya dipengaruhi oleh faktor lain yang tidak masuk dalam model penelitian.
Analisis Pengaruh Penggunaan Instagram, Pengalaman Praktik Kewirausahaan, Dan Hasil Belajar Kewirausahaan Terhadap Minat Berwirausaha Online Kurniawan, Ignatius Soni
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research is aimed to examine the effect of instagram use, online entrepreneurial practice experience, and online entrepreneurial learning outcome on online entrepreneurial intention. A number of 84 students of Management Department, Economic Faculty of Universitas Sarjanawiyata Tamansiswa were asked to fill in the questionnaire. This study findings show that the use of instagram is not significantly affect online entrepreneurial intention, on the other way partially online entrepreneurial practice experience and online entrepreneurial learning outcomes are significantly affect online entrepreneurial intention.
Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintahan dengan Pengawasan Internal sebagai Variabel Moderasi (Studi Kasus pada SKPD Kota Yogyakarta) Erawati, Teguh
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Budgets are one of the most important and relevant things in local government, because budgets have an impact on performance that is attributed to the function of government as the State's hearing. Through a clear budget it will have an impact on the effectiveness of government work plans and accountability processes on a periodic basis. The purpose of this study is to determine the relationship of clarity of budget targets to the performance accountability of government agencies and internal control as a moderation variable. The population used in this study is SKPD Yogyakarta. The type of data in this study is quantitative. The data sources used are primary data sourced from the distributed kusioner. The analysis technique used is simple regression, t test, r test and pure moderation test. The results of this study is the clarity of budget targets have a positive effect on the performance accountability of government agencies and internal controls can strengthen the relationship of variable clarity of budget targets to the performance accountability of government agencies.
Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta) Wardani, Dewi Kusuma
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance
Analisis Dimensi Komitmen Organisasional yang Mempengaruhi Organizational Citizenship Behavior Karyawan PT KAI DAOP VI Yogyakarta Suhartini, Yati
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The research was carried out to find the influence of three dimensions of organizational commitment, namely affective commitment, continuity commitment, and normative commitment, toward organizational citizenship behavior (OCB) of employees.The research was conducted respectively from seven stations in operation areas of PT Kereta Api Daop VI Yogyakarta.The subject of research are 55 employees Data was derived from a survey, collected by applying questionnaires, analized by using multiple linier regression,and assisted by the application of SPSS 21 program.Based on the result of data analysis, it is showed that the three dimensions of organizational commitment, namely affective commitment (X1), continuity commitment (X2), and normative commitment (X3) influence partially or simultaneously on organizational citizenship behavior (Y) of employees, thus partially or simultaneously supporting the 5 hypotheses. These were indicated by the value of regression coefficient and the significant level of each factor which are 0.250 and 0.042; 0.386 and 0.001; 0.481and 0,000, respectively. Likewise, the value of F amounting to 30.520 with the significance level of 0,000, whereas adjusted R2 counting to 0.621. Furthermore, normative commitment indicates as the most dominant dimension that influences on organizational citizenship behavior of employees.
Pengaruh Komitmen Organisasi Dan Penerapan Kode Etik Aparat Pengawasan Intern Pemerintah terhadap Kinerja Auditor Pemerintah (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Daerah Istimewa Yogyakarta) Ayem, Sri
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of the study is todetermine the influence of organization commitment, integrity, objectivity, confidentiality, and competence to the internal auditor performance BPKP Perwakilan DIY partially and simultaneously. The data used in this research is primary data obtained from the distribution of questionnaires to the respondents. The population in this study are functional officials of auditors in BPKP Perwakilan DIY, with a sampling technique using a purposive sampling turn sout to48 auditors.The analysis method used in this research is multiple linear regression analysis. The results show that organization commitment ,integrity, objectivity,confidentiality, and competence have significant influence to the auditor performance simultaneously. But, only competence variable affects the auditor performance partially.

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