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Multiplier: Jurnal Magister Manajemen
Published by Universitas Pancasakti Tegal
ISSN : -     EISSN : 27465942     DOI : https://doi.org/10.24905/mlt
Core Subject :
MULTIPLIER is a scientific and academic journal focusing on management-business-entrepreneurship related issues. The journal publishes original articles that emphasize studies and reviews related to business management and entrepreneurship, comprising human resources, marketing, and finance. Studies on the economic effects of government policies on the performance of private and public sectors are also welcome. The journal invites authors from both academicians and practitioners who would like to contribute their articles to be published in the journal. All articles submitted to the journal will pass a double-blind review and similarity check before publication. The frequency of publication is twice a year in May and November.
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Articles 8 Documents
 1 
Search results for , issue "Vol 2 No 2 (2018)" : 8 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Progran Studi S1 Jurusan Akuntansi Universitas Mercu Buana Yogyakarta) Eviy Rosmalinda; Diana Airawaty
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1274

Abstract

The purpose of this study is to investigate and analyse the factor that will influence the selection of accounting student in a public accounting career and non a public accounting career. Factor that’s influence the career choice become public accounting variabels financial rewards, professional training, social value, work environment, labor market considerations and personality. The primary data in this study were obtained by performing the university Mercu Buana Yogyakarta Campus 2 accounting student discourse with a total sample of 69 students. Analysis tools used in this study in logistic regression. The resuld showed that simultaneous variable financial rewards, professional training, social value and personality significantly influence career choice public accountants. While work environment and labor market consideration not significan influence career choice public accountants. Keywords: Financial reward; professional training; social value, work environment; labor market considerations
MASYARAKAT EKONOMI ASEAN (MEA) SETELAH TIGA TAHUN PENGIMPLEMENTASIAN DI INDONESIA Gita Paramita Agustin
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1276

Abstract

The ASEAN Economic Community (AEC) is a community of ASEAN countries having a vision and mission to further enhance the welfare of ASEAN countries. The AEC makes the boundaries that were more complicated and difficult to run easier and there are almost no restrictions at all in terms of the economy. There are several advantages and disadvantages with the enactment of the AEC in Indonesia. The AEC is expected to further improve the economy in Indonesia. The level of export imports, poverty rates and the number of unemployed and the level of income per capita and gross domestic product are indicators in measuring the economic development in a country. To find out the success of the AEC which has been running for 3 years, this study will compare these indicators before and after the enactment of the AEC in Indonesia. Keywords: ASEAN Economic Community (AEC), import exports, poverty rates, unemployment, per capita income and gross domestic product.
PENGARUH FINANCING DEPOSITE RATIO (FDR), CAPITAL ADEQUACY RATIO (CAR), DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK SYARIAH MANDIRI TAHUN 2013-2017 Luluk Anggraeni; Mr. Mushawir
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1280

Abstract

The purpose of this research is to examine the influence of Capital Adequacy Ratio (CAR), Financing Deposit Ratio (FDR), and Operational Cost of Operating Income (ROOP) to Bank Syariah Mandiri The sample in this research is obtained by purposive sampling The criteria of the banks collected in this study are the Financial Statements of the End of the Month of the Month (March, June, September, and December) for the years 2013-2016 and the Final Financial Statements of the Quarterly Months (March, June, and September) for 2017 at Bank Syariah Independent. Result of t test show that CAR variable obtained by regression coefficient equal to -0,753 with significance value equal to 0,463 so that CAR have no effect to ROA. FDR obtained regression coefficient of 1,500 with a significance value of 0.154 so that FDR does not affect the ROA. BOPO obtained regression coefficient of -10.663 with a significance value of 0.000 so that significant effect on ROA. F test results show that CAR, FDR, and BOPO variables simultaneously affect the ROA is indicated with a significance value of less than 0.05 is 0.000. The result of R² test shows that the predictive ability of four independent variables (CAR, FDR, BOPO, ROA) is 96.30%, while the rest of 3.70% is influenced by factors not examined in this research.Keywords:  Financing Deposite Ratio (FDR), Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO) dan Return On Asset (ROA) 
PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016) Akhmad Firdan Rakhman; Nur Ainy
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1285

Abstract

Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company
PENGARUH MOTIVASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH KABUPATEN BREBES Sri Ratih Handayani; Jaka Waskito; Mr. Gunistiyo
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1288

Abstract

The purpose of this study was 1) To determine the effect of motivation and on employee performance at the Regional Representative Council Secretariat in Brebes Regency 2) To determine the effect of leadership on employee performance at the Regional Representative Council Secretariat Brebes 3) To determine the effect of motivation and leadership together the same to the performance of employees in the Secretariat of the People's Representative Council of Brebes. respondent from this study were 55 people. Data sources used were questionnaire, observation, interview and literature study. This research method is descriptive research with a quantitative approach, namely the data used in the form of numbers that are analyzed using statistics. Oriented research is more focused on matters relating to the influence of motivation and leadership on employee performance. The research object revolves around factors motivational factors that influence employee performance include physiological aspects, appreciation, security and self-actualization and leadership and employee performance. From the results of data analysis conducted, it can be concluded that there is a positive relationship of motivation (X1) to employee performance (Y). It can be seen in the results of multiple regression tests obtained regression coefficient 0.265 (X1), which indicates that every one percent increase in motivation will cause an increase employee performance is equal to the coefficient value. And there is a positive relationship between leadership (X2) on employee performance (Y) this can be seen in the results of multiple regression tests obtained regression coefficient 0.362 (X2), which shows that every one percent increase in leadership will cause an increase in employee performance at the coefficient value.Keyword: motivation, leadership, performance
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING Panggah Wira Angkasa; Dewi Indriasih; Baihaqi Fanani
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1292

Abstract

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure
PENGARUH SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI DAERAH ISTIMEWA YOGYAKARTA Paulince Grace Sigiro; Tutut Dewi Astuti
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1293

Abstract

The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors’ ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.
PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, HAK ARUS KAS, DAN DISCLOSURE OF RPT TERHADAP TRANSAKSI PIHAK BERELASI Rikhan Agustinah; Mr. Sumarno; Abdulloh Mubarok
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1294

Abstract

The purpose of this research is 1) to obtain empirical evidence of Corporate Governance influence on Related Party Transaction, 2) to obtain empirical evidence of the influence of Ownership Structure on Related Party Transaction, 3) to obtain empirical evidence of the influence of Cash Flow Right to Related Party Transaction, 4) to obtain empirical evidence of Disclosure of rpt influence on the Related Party Transaction, 5) to obtain empirical evidence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The result of the research is that there is no influence of corporate governance to related party transaction, there is positive influence of ownership structure to related party transaction, there is positive influence of cash flow right to related party transaction, there is positive influence of disclosure of rpt to related party transaction, there is influence of Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt to Related Party Transaction. The value of determination coefficient obtained is 0.314. it can be concluded that the contribution of corporate governance variable. Ownership structure, cash flow right, and disclosure of rpt to related party transaction amounted to 31.4% while 68.6% was caused by other unexplained factors. Keywords : Corporate Governance, Ownership Structure, Cash Flow Right, Disclosure of rpt, Related Party Transaction.

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