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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,418 Documents
 191   192   193   194   195 
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY Periode 2008 - 2010
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study is a study that examined the effect of corporate financial reporting to the audit delay. Audit delay is generally defined length of time the completion of the audit as measured from the date of closing of the financial year until the date of signing the audit report.In this study, the samples used by 92 companies from the  manufacturing companies listed on the Indonesia Stock Exchange in the year 2008 to 2010 with a purposive sampling method. To analyze the hypothesis used multiple regression analysis.These results indicate that the size of the Profitability, Company Size Auditor Opinion, and Firm Size showed a significant effect on audit delay.Keywords: Audit Delay, Profitability, Company Size, Auditor's Opinion, and Firm Size.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP OPINI GOING CONCERN (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2006 – 2010)
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research was to test and analyze the effect of audit quality, debt default, the financial condition of the company, and the company’s growth to the audit opinion going concern on the manufacturing company that went public in Indonesia. The population in this research is the company specializing in the manufacturing sector are listed on the Indonesia stock exchange (idx) for 2006-2010. Sampling techniques using a purposive sampling technique.  The sample in this study as much as 70 sample company consisting of 44 samples received an audit opinion going concern, sample received an audit opinion 26 non going concern. The result showed that the quality of audit and the company’s growth is not significant to the issuance of the audit opinion going concern. Debt default and the the company’s financial condition to the issuance of audit opinions are significant going concern. Keywords: Quality Audit, Debt default, The Financial Condition of the Company, The Company’s Growth, and Going Concern Audit Opinion.
Kemampuan Beban Pajak Tangguhan, Akrual dan Size Untuk Mendeteksi Manajemen Laba Ability of Deferred Tax Expense, Accrual and Size for Detecting Earnings Management
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study aimed examine the effect of the deferred tax asset and analyze, discretionary accruals and earnings management on the size of a manufacturing company that went public in Indonesia.The population in this study is a company engaged in the manufacturing sector are listed in Indonesia Stock Exchange (BEI) in 2008-2010. According to established criteria contained 37 samples. Analysis technique used is logistic regression.The results showed that the deferred tax liabilities have no effect on earnings management. Meanwhile, discretionary accruals and size effect on earnings management.Keywords: Earnings Management, Deferred Tax liabilities, Discretionary Acruaals, Size
ANALISA PENGARUH IKLIM ORGANISASI DAN KEPRIBADIAN TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI (Studi pada Dinas Pendidikan Kota Tegal)
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this study was to examine and analyze whether there was an effect of organizational climate and personality on job satisfaction with the mediation of motivation in Tegal City Department of Education. Sampling method with purposive sampling method. Data is collected by a questionnaire. Tests conducted by the research instrument validity and reliability testing, statistical test equipment being used is multiple regression analysis, R ² test and t-test to test the significance of regression coefficients generated. The results showed that the positive effect of organizational climate on motivation and job satisfaction. Personality positive influence on motivation, but had no effect on job satisfaction. Motivation no effect on job satisfaction Motivation as a mediating variable based on the results of the study can not explain the indirect influence organizational climate and personality on job satisfaction Tegal City Education Department officials. Keywords: organizational climate, personality, motivation and job satisfaction
PENGARUH MOTIVASI DAN KOMPETENSI TERHADAP KINERJA DIMEDIASI SELF EFFICACY PADA DOSEN POLITEKNIK ILMU PELAYARAN SEMARANG
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research was to examines and analyze the influence of motivation and competence to performance of Lecturer with mediation self efficacy of the Lecturer at Merchant Marine Polytechnic Semarang. This research is taken the total population 97 respondents. The sample data is taken using a census sampling technique, the meaning is took all amount of the population is to research. In collecting data, the researcher distributes questionnaires using Likert scales which has been tried out. The validity and realibility has been fulfill base on factor analysis, alpha cronbach and also classical assumption test. The data analysis technique uses double linier analysis  model test, R2 test, F- test and t-test hypotesis analysis. The result of data analysis show : Motivation influences to the self efficacy  positively and significantly. Competence influences to the self efficacy  positively buti is not significantly. Motivation, Competence and Self efficacy aren’t influences to the performance of lecturer. Self efficacy did not mediate of the Motivation and Competence to the performance of lecturer.Key words       : motivation, competence, performance and self efficacy
PENGARUH GAYA KEPEMIMPINAN DAN KARAKTERISTIK PEKERJAAN TERHADAP KINERJA PEGAWAI DENGAN MEDIASI KEPUASAN KERJA ( Studi Pegawai Politeknik Ilmu Pelayaran Semarang )
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Target of this research to test work characteristic influence and discipline to organizational commitment with in mediation by satisfaction work officer in Politeknik Ilmu Pelayaran Semarang. Pursuant to the mentioned hence this research take title ”Pengaruh Gaya Kepemimpinan  Dan Karakteristik Pekerjaan Terhadap Kinerja Pegawai Dengan Mediasi Kepuasan Kerja (Studi Pegawai Politeknik Ilmu Pelayaran Semarang )”. In this research take Politeknik Ilmu Pelayaran Semarang Officer amounting to 218 people. Intake of Sample with sampling purposive technique representing method intake of sample by determining criterion beforehand that is officer having minimum year of service three year. As for sample which is taken in this research equal to 100 responder. Data analysis use doubled linear regression. Pursuant to result of research which have been done by hence can know by leadership style and work characteristic have an effect on to satisfaction of job. Leadership style, work characteristic and satisfaction of job have an effect on to officer performance. For the test of satisfaction mediation work leadership style influence mediation and work characteristic to officer performance.   Keyword : Style leadership, work characteristic, satisfaction work and officer  performance
PENGARUH KOMPETENSI DAN KARAKTERISTIK PEKERJAAN TERHADAP KOMITMEN ORGANISASIONAL PERAWAT DENGAN MEDIASI KEPUASAN KERJA
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This study is aimed to determine know the influence and the Job Characteristics to the Nursing  Organizational Commitment with the Job Satisfaction Mediation (Pati Ex Residence study Pati regency). Based on preliminary observation to the nursing organizational commitment in Pati Health Departement, there are many problems such as the employees tendency nurse either in Pati Health Departement or in Public Health Center as UPT are less optimal in working, they work to run after the physical project target according to the request of top level government, less attention in activity which is aneeds of local community. This study is done conducted to the nurses in Pati ex-residence who become PNS as many as 102 people by using the cencus taking all population to be samples in research. The stastical technic : used is validity test with the matrix component, reability test with the cronbach alpha, double regression analysis. The T-test, the r2 test with R-square adjusted. The study result known that the competency has a significant influence to the nursing job satisfaction in Pati ex-residence (sig = 0,021). The job characteristics has a signficant positive influence to the nursing job satisfaction in Pati ex-residence (sig = 0,000). Competence significant positive effect on commitment organizational nurses in Ex Pati (sig = 0.000). The job characteristics has a significant positive influence to the nursing organizational commitment in Pati ex-residence (sig = 0,007). The job satisfaction has a significant positive influence to the nursing orgaizational commitment in Pati ex-residence (sig = 0,000). The job satisfaction the competence to the nursing commitment in Pati ex-residence with the job satisfaction mediation. The job satisfaction mediates the job characteristics to the nursing organizational commitment in Pati ex-residence with the job mediation.     Keywords: Competence, job characteristic, job satisfaction and organizational commitment
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN / KOTA ( STUDI KASUS DI PROVINSI JAWA BARAT, JAWA TENGAH DAN JAWA TIMUR PERIODE TAHUN 2007 – 2010 )
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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This research was hold to examine the influence of Local Government Original  Receipt, the General Allocation Fund, and the Special Allocation Fund  on Capital Expenditures with a case study on the district / city in the province of West Java, Central Java and East Java, and to know comparison of the influence of Local Government Original Receipt, the General Allocation Fund, and the Special Allocation Fund  on Capital Expenditures in the third against the province. The data used in this study is a secondary data annual time series (Time Series) 2007 s / d 2010. The data analysis technique used is multiple linear regression to test hypotheses using t-statistics and goodness of fit testing using the F-statistic models. The results provide information that: (1) In the province of West Java,  local government original  receipt has a positive and significant effect on capital expenditures, while  the General Allocation Fund, and the Special Allocation Fund had no significant effect on capital expenditures. (2) In the province of Central Java,  the General Allocation Fund has a positive and significant effect on capital expenditures, while the Special Allocation Fund has a negative and significanteffect on capital expenditures but local government original  receipt does not have a significant effect on capital expenditures. (3). In the province of East Java,  local government original  receipt and the General Allocation Fund have a positive and significant effect on capital expenditures, while DAK had no Receipt to Capital Expenditures in the province of West Java are stronger than in Central Java and East Java, with the value of the standardized coefficient of 0.607 and significant at the Central Java province of 0.120 and 0.261 of East Java province. (5) influencet of the General Allocation Fund on capital expenditures in the province of East Java is stronger than the Province of West Java and Central Java to the value of the standardized coefficient of 0.500 and significant at the West Java province of 0.101 and 0.411 of Central Java Province. (6) Influence the Special Allocation Fund of  against Capital Expenditure in the province of Central Java is stronger than the Province of West Java and East Java, with the value of the standardized coefficient of -0.200 and significant, while in West Java province of 0.118 and -0.084 for Central Java Province. Keywords: Local Government Original Receipt, the General Allocation Fund, the Special Allocation Fund, and Capital Expenditure
PENGARUH KOMPETENSI, KOMUNIKASI, TERHADAP KINERJA DIMEDIASI KOMITMEN ORGANISASIONAL PADA GURU SMP NEGERI DI KABUPATEN PATI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The purpose of this research was to investigate the influence of competence and communication toward teacher’s performance with organizational commitment  as mediation variable at secondary high school in  Pati regency. There are 206 teachers that used for the research as respondent. This research carried out on July to August 2012. Instrument which is used in this research is by giving list of questions to the respondent. The instrument which is used in this research is computer software SPSS ver.16. program After it has been processed by this program, get the result from validity and reliability test. All variable are valid.With the test Normality, Multicolinierity, and Heteroscedastisity  as a whole have no assumption trouble classical. Pursuant to the test above hence it is reachable regression analysis assumption conception the of BLUE Linear or Best Linnier Unbiazed Estimator, hence applying the regression in analyses this research is well implemented.The method used to analyze the data is regression analysis. The result of the first hypotheses test can be proved that the competence variable has positive significant influence to the organizational commitment.The second hypotheses test shows that the competence variable has positive significant influence to the teachers performances. The third hypotheses test shows that the communicationhas positive significant influence to the organizational commitment. The fourth hypotheses test shows that communicationhas positive significant influence to the teachers performances The fifth hypotheses test shows that the organizational commitmenthas positive significant influence to the teachers performance.But as a mediation commitment organizational can’t be proved. It shows that cmmitment organizational can’t  mediate the influence of both competence and communication toward teachers’ performance Key words:  competence, communication, organizational commitment, and teacher’s performance
PENGARUH KEPUASAN KERJA, BUDAYA DAN MOTIVASI KERJA TERHADAP KINERJA DENGAN MEDIASI OCB (Organization Citizenship Behavior) PADA KARYAWAN KONTRAK PT AST
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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PT AST merupakan salah satu organisasi bisnis yang bertujuan untuk memperoleh keuntungan. Di mana perusahaan ini bergerak di bidang produksi barang elektronik. Untuk mampu menghasilkan produk yang sesuai pesanan terkadang PT. AST memerlukan tambahan karyawan karena terkadang jumlah karyawan yang dimiliki belum mampu memenuhi pesanan dari pelanggan. Untuk mengatasi hal tersebut mulai tahun 2008 PT. AST melakukan perekrutan karyawan dengan status karyawan kontrak. Perilaku karyawan yang cenderung individulis tersebut kurang mendukung tercapainya kinerja maksimal diindikasikan merupakan perilaku yang berbanding terbalik dengan OCB (Organizational Citizenship Behavior). Setelah lima tahun sejak diberlakukannya system kontrak, perusahaan melakukan evaluasi mengenai kecenderungan rendahnya kinerja dan OCB. Hasil wawancara dengan bagian sumber daya manusia menunjukkan bahwa selain tidak tertanamnya budaya organisasi sesuai yang diharapan manajemen, rendahnya kepuasan kerja serta motivasi kerja diduga menjadi faktor penghambat terciptanya OCB dan peningkatkan kinerja.  Berdasarkan fenomena yang terjadi di PT AST penelitian ini menguji “Pengaruh Kepuasan Kerja, Budaya Dan Motivasi Kerja terhadap  Kinerja Dengan Mediasi OCB (Organizational Citizenship Behavior) Pada Karyawan Kontrak di PT AST”. Populasi penelitian ini adalah seluruh karyawan kontrak PT AST sebanyak 239 karyawan. Dari 239 karyawan diketahui 142 diantaranya adalah karyawan kontrak, dari dari 142 karyawan dietahui terdapat 114 yang memiliki masa kerja 1 tahun (atau lebih) sedangkan 28 lainnya memiliki masa kerja kurang dari 1 tahun saat penelitian dilakukan. Berdasarkan penyebaran terhadap 114 karyawan didapatkan 108 kuesioner kembali namun demikian terdapat 3 kuesioner yang banyak tidak diisi, sehingga didapatkan 105 kuesioner yang selanjutnya dijadikan sebagai bahan analisis. Untuk menguji hipotesis satu penelitian ini digunakan regresi linier berganda. Berdasarkan analisis yang dilakukan penelitian ini membuktikan bahwa: (1) Kepuasan kerja, budaya organisasi, dan motivasi kerja terbukti berpengaruh positif dan signifikan terhadap OCB (2) Kepuasan kerja, budaya organisasi, motivasi kerja dan OCB berpengaruh positif dan signifikan terhadap kinerja karyawan (3) Kepuasan kerja memiliki pengaruh yang lebih besar terhadap kinerja karyawan bila dibandingkan dengan budaya organisasi, motivasi kerja dan OCB. (4) Variasi perubahan OCB karyawan dapat dijelaskan oleh  kepuasan kerja, budaya organisasi dan motivasi kerja. (5)  Variasi perubahan kinerja dapat dijelaskan oleh kepuasan kerja, budaya organisasi, motivasi kerja. (6)  OCB tidak memediasi pengaruh kepuasan kerja, budaya organisasi, dan motivasi kerja terhadap kinerja karyawan Kata kunci: kepuasan kerja, budaya organisasi, motivasi kerja, OCB dan kinerja

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