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JRMA (Jurnal Riset Manajemen dan Akuntansi)
Published by Universitas Katolik Widya Mandala Madiun
ISSN : -     EISSN : 23386576     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Manajemen dan Akuntansi (JRMA) dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Katolik Widya Mandala Madiun. JRMA mempublikasikan artikel-artikel di bidang Manajemen dan Akuntansi, penulis (author) terbuka untuk umum. JRMA terindeks dalam: Google Scholar, IPI, Indonesia OneSearch.
Arjuna Subject : -
Articles 16 Documents
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Search results for , issue "Vol 4, No 2 (2016)" : 16 Documents clear
Faktor-Faktor yang Berpengaruh terhadap Kebijakan Utang Perusahaan Manufaktur yang Terdaftar di BEI Ningrum, Arintia Budi; Immanuela, Intan; Wibisono, Haris
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

TThe purpose of this research is to prove empirically that the dividend policy, managerial ownership structure, institutional ownership structure, asset structure, profitability, firm size, free cash flow, and investment opportunity set (IOS) effect on debt policy. Sample used research were 96 annual report companies listed in Indonesia Stock Exchange in period 2010-2012 related to the manufactur company. The result of this study shows that variable assets structure, profitability, firm size and investment opportunity set effect on debt policy. While dividend policy, managerial ownership structure, institutional ownership structure, and free cash flow does not affect the debt policy.
Pengaruh the Big Five Personality terhadap Organizational Citizenship Behavior (OCB) dan Kinerja Perawat di Rumah Sakit Santa Clara Madiun Soepono, Desi Natalia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Nurse performance shows the magnitude of the contribution made by nurses to hospital and reflects the performance of a hospital because patient will often relates and meets the nurse. One factor that affect the nurses performance is organizational citizenship behavior (OCB). OCB is extra-role behavior that nurses are willing to do tasks outside of their job discription and the big five personality is one of the factors that significantly influence the OCB. This study aims to examine the direct and indirect influence of the big five personality to the performance of nurses at Santa Clara Madiun Hospital through OCB as intervening variable. The sampel of this research were all nurses at Santa Clara Madiun Hospital. Data collection instruments using questionnaires. Data analysis techniques included descriptive statistics, test data quality, classical assumption, hierarchical regression analysis, and path analysis using SPSS 17.0. The result showed that the big five personality significant positive effect on nurses performance, the big five personality significant positive effect on OCB, and OCB significant positive effect on the nurses performance. OCB has a full mediation effect to influence of the big five personality to the nurses performance.
Pengaruh Kualitas Pelayanan terhadap Loyalitas dengan Kepuasan Pelanggan sebagai Pemediasi di Larissa Aesthetic Center Cabang Madiun Feberiana, -
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Quality of service which is optimal to be expected can fulfill custumer expectation so that create satisfaction and influence custumer loyalty at company. This research aim to test indirect and direct influence is quality of service to loyalty  with satisfaction of custumer as mediationi  in Larissa Aesthtetic Center Madiun jl. Perintis kemerdekaan No 12. The sample used in this research amounted to 100 respondents . The sampling technique using accidental sampling. Test equipment used was SPSS 17. The results of the analysis indicate (1) the quality of services and significant positive effect on customer satisfaction; (2) quality of service and significant positive effect on customer loyalty; (3) custumer satisfaction and significant positive effect on customer loyalty; (4) the quality of services and significant positive effect on customer loyalty through customer satisfaction.
Pengaruh Dimensi Kualitas Pelayanan dan Manajemen Hubungan Pelanggan (Customer Relationship Management) terhadap Kepuasan Pelanggan pada Restoran Penyet Ria Madiun Puspita, Maya Dita
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aim to explain the effect of service quality dimensions consist is (tangible, reliability, responsiveness, assurance, and empathy) and customer relationship management to customer satisfaction in the Penyet Ria Restaurant Madiun. The research instrument used a questionnaire distributed to 100 customer Penyet Ria Restaurant Madiun taken using purposive sampling. Using multiple linier regression analysis. Result of this study explain that the variable dimensions of service quality and customer relationship management partial tested, only tangible, reliability, responsiveness, and customer relationship management have significant effect to customer satisfaction in the Penyet Ria Restaurant Madiun, but the variable assurance and emphaty no significant effect to customer satisfaction in the Penyet Ria Restaurant Madiun. The dominant factor effect to customer satisfaction in the Penyet Ria Restaurant Madiun is variable reliability.
Pengaruh Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Pembayaran Pajak Bumi dan Bangunan di Kabupaten Magetan Muryati, Ninik; Wibisono, Haris; Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

This study aims to discover the influence of the attitude of tax payer toward tax payer compliance in Magetan. The result of this study can give the benefit and input for relevant agencies and other researchers. The population of this study were the PBB tax payer which registered on the Register of Tax Assessment Association Magetan 2013. Sum of the sample were 105 respondents which distribute in 18 districts. The quality test of data using validity and reliability test. Data analysis technique using classical assumption (normality test, autocorrelation, multicollinearity test, heteroscedasticity test), test hypotheses (t test and F test). This study found evidence that the attitude of tax payer towards regional development priority, the attitude of tax payer on the implementation of PBB fines, the attitude of tax payer towards fiscus service have significant effects on the tax payer compliance in Magetan. However, the attitude of tax payer that the evasion on the PBB has been common has no effect on the tax payer compliance in Magetan.
Pengaruh Struktur Kepemilikan, Pertumbuhan Aktiva, Profitabilitas, Ukuran Perusahaan, Risiko Bisnis dan Struktur Aktiva terhadap Struktur Modal pada Perusahaan yang Listed di BEI dalam Kategori LQ45 Purwaningsih, -; Wibisono, Haris; Rustiyaningsih, Sri
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

The aim of this research is to prove that the structure of ownership, the growth of assets, the profitability, the standard of company, the risk of business, and also the structure of assets are influential empirically. In this case, all these matters influence the capital structure of company which is listed in BEI (Indonesia Economic Bank), category of LQ45 during 2010 – 2014. Further, the technique of sample collecting that is used in this research is purposive sampling method. There are 17 companies which are chosen as sample. Moreover, the test of hypothesis applies multiple linier regression analysis. The result of this analysis with the SPSS 17.0 program assistance indicates that the structure of ownership variable, the standard of company, the risk of business, and the structure of assets influence the capital structure of company. Meanwhile, the growth of assets and profitability do not influence the capital structure of company.
Pengaruh Orientasi Etis, dan Budaya Jawa terhadap Perilaku Etis Auditor pada KAP di Surabaya Tiyana, Puspita Novi; Handayani, Dwi; Wibisono, Haris
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris, bahwa pengaruh variabel orientasi etis idealisme, variabel orientasi etis relativisme, dan Budaya Jawa berpengaruh terhadap perilaku etis auditor. Populasi dan sampel dalam penelitian ini adalah staf auditor yang bekerja pada 15 KAP di Kota Surabaya tahun 2015. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengambilan sampel dilakukan dengan Purposive sampling yaitu berdasarkan kriteria tertentu. Adapun kriteria dalam pengambilan sampel penelitian ini adalah Auditor yang bekerja di KAP Surabaya yang terdaftar dalam Direktori IAPI 2011, dan telah bekerja di KAP tersebut selama minimal 1 tahun. Analisa data dilakukan dengan uji pengaruh yaitu dengan analisis regresi. Hasil penelitian ini menunjukkan bahwa orientasi etis idealisme tidak berpengaruh terhadap perilaku etis auditor. Orientasi etis relativisme berpengaruh terhadap perilaku etis auditor, dan Budaya Jawa tidak berpengaruh terhadap perilaku etis auditor.
Pengaruh Kinerja Keuangan Perusahaan terhadap Kinerja Sosial Perusahaan Pasaribu, Riana Elizabet Tiurma
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Social performance is an activity undertaken by the company as a form of social responsibility. One of the factors that affect the social performance of the company is financial performance. The financial performance of the company can be seen from the financial ratios. Financial ratios are considered often seen by investors is profitability and leverage ratios. This study aimed to examine the effect of financial performance which is proxied by ROA, ROE, EPS and DER towards corporate social performance. Samples of this research is company property, real estate and construction of 48 companies listed on the Indonesia Stock Exchange. Methods of data collection using the methods of literary study. Data analysis techniques in this study included descriptive statistics, test data quality, classic assumption test, regression analysis, and analysis of different test using SPSS 17.0. The analysis showed that the ROA as a proxy of financial performance have significant positive effect on social performance in the period of 2012, but has no effect on the period of 2013.While ROE and EPS do not have a significant positive effect and DER variables do not have a significant negative effect on the performance of social enterprise in the period 2012 and 2013. For more see clearly the effect of the financial performance in each period, the researchers also did a different test. Different test results showed that there were differences in financial performance in the period 2012 and 2013.
Cover JRMA, 2016, Vol. 04 No. 02, Agustus Mujilan, Agustinus
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Cover JRMA, 2016, Vol. 04 No. 02, Agustus
Faktor-Faktor dalam Diri Auditor yang Berpengaruh terhadap Kualitas Audit pada Auditor Kantor Akuntan Publik di Yogyakarta dan Surakarta Mukti, Rhyza Rahma; Rustiyaningsih, Sri; Mujilan, -
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh independensi, pengalaman, due professional care, akuntabilitas, dan religiusitas terhadap kualitas audit pada auditor Kantor Akuntan Publik (KAP) di Yogyakarta dan Surakarta. Pengumpulan data dilakukan dengan cara menyebar kuesioner secara langsung kepada responden melalui sekretariat masing-masing KAP, dengan teknik pengambilan sampel adalah purposive sampling. Sampel yang dianalisis berjumlah 51 auditor. Pengujian hipotesis mengggunakan model regresi linear berganda dengan bantuan software SPSS versi 17. Hasil penelitian ini membuktikan bahwa akuntabilitas dan religiusitas berpengaruh positif terhadap kualitas audit. Sedangkan independensi, pengalaman, dan due professional care tidak berpengaruh terhadap kualitas audit.

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