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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,418 Documents
 192   193   194   195   196 
ANALISIS PENGARUH ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA (STUDI PADA PT. BPR NUSAMBA CEPIRING)
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

Penelitian ini ditujukan untuk menguji “Analisa Pengaruh Organizational Citizenship Behavior (OCB) dan Komitmen Organisasional terhadap Kinerja dengan Mediasi Kepuasan Kerja” (Studi pada PT. BPR Nusamba Cepiring). Permasalahan yang ada di PT. BPR Nusamba Cepiring berkaitan dengan adanya indikasi rendahnya komitmen dan kepuasan kerja serta kinerja karyawan. Populasi penelitian ini adalah karyawan PT. BPR Nusamba Cepiring yang berjumlah 121 orang, karena terbatasnya jumlah maka penelitian ini dilakukan dengan menggunakan  metode  purposive sampling, diperoleh 116 orang pegawai yang memenuhi kriteria  sebagai responden. Uji hipotesis dilakukan guna mengetahui ada tidaknya pengaruh variabel OCB, Komitmen Organisasional    dan Kepuasan Kerja terhadap Kinerja serta mengetahui ada tidaknya efek    mediasi Kepuasan Kerja pada pengaruh OCB dan Komitmen Organisasional terhadap Kinerja. Berdasarkan hasil analisis disimpulkan bahwa: (1) OCB berpengaruh positif tetapi tidak signifikan terhadap Kepuasan Kerja, (2) Komitmen Organisasional berpengaruh positif dan signifikan terhadap Kepuasan Kerja, (3) OCB berpengaruh positif dan signifikan terhadap Kinerja, (4) Komitmen Organisasional berpengaruh positif dan signifikan terhadap Kinerja, (5) Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja, (6) Kepuasan Kerja merupakan variabel mediasi yang lebih mampu untuk menjelaskan pengaruh secara tidak langsung pengaruh Komitmen Organisasional terhadap Kinerja. Kata kunci : Kepuasan Kerja, OCB dan Komitmen Organisasional
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

The company's main objective is to enhance shareholder value through increased prosperity or shareholders. Prosperity shareholders will increase if the share price held up well. In this case, financial management plays an important role in order to maximize shareholder wealth. This study aims to, analyze the influence of the company's performance as intervening variables that mediate the effect of capital structure on firm value in the LQ-45 group companies in Indonesia Stock Exchange. The sample is a company listed on the Indonesia Stock Exchange (IDX) the LQ-45 from 2008 through 2010, in accordance with the criteria established and acquired as many as 19 companies. This study uses path analysis (path analysis) to determine the effect of the performance of the company as an intervening variable that mediates the effect of capital structure on firm value. The results show a negative effect of capital structure and significant impact on firm performance and corporate value. Performance of the company is not able to mediate the effects of capital structure on firm value.   Keywords: capital structure, firm performance, firm value
PENGARUH KARAKTERISTIK PEKERJAAN DAN DUKUNGAN ATASAN TERHADAP KEPUASAN KERJA DENGAN MEDIASI KOMITMEN ORGANISASIONAL PEGAWAI (STUDI PADA BALAI REHABILITASI SOSIAL KABUPATEN PEMALANG DAN KOTAMADYA TEGAL)
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

This study aims to examine and describe the influence of supervisor support and job characteristics on job satisfaction with the mediation of employee organizational commitment on Social Rehabilitation Center District Municipality Pemalang and Tegal. Research technique used is the census methods. engineering test data used in this study include Test Model Testing, Regression Analysis, Hypothesis Testing and Testing Mediation Effects. The results of the analysis and discussion of this study indicate that the characteristics of the job and employer support has a positive influence on organizational commitment. Job characteristics, supervisor support and organizational commitment have a positive effect on job satisfaction Keywords : job characteristics, supervisor support, organizational commitment and job satisfaction.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR AKTIVA DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFACTURE GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2008 – 2010
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Struktur modal adalah perimbangan atau perbandingan antara modal asing (jangka panjang) dengan modal sendiri. Masalah struktur modal merupakan masalah yang penting bagi setiap perusahaan, karena baik buruknya struktur modal  akan mempunyai efek yang langsung terhadap posisi finansiil perusahaan. Suatu perusahaan yang mempunyai struktur modal yang beresiko, di mana mempunyai utang yang sangat besar yang akan memberikan beban yang berat kepada perusahaan yang bersangkutan. Struktur modal merupakan cermin dari kebijakan perusahaan dalam menentukan jenis securities yang dikeluarkan. Sebagaimana diuraikan di muka masalah struktur modal adalah erat berhubungan dengan masalah kapitalisasi, di mana susunan dari jenis-jenis funds yang membentuk kapitalisasi adalah merupakan struktur modalnya
ANALISIS PENGARUH KOMPENSASI DAN PENGEMBANGAN KARIER TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI KERJA (Studi pada PNS di Sekretariat Daerah Kabupaten Pekalongan)
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi dan pengembangan karier terhadap kepuasan kerja dengan mediasi motivasi kerja. Kuesioner skala Likert 1-7 digunakan sebagai instrumen untuk memperoleh data. Uji validasi instrumen menggunakan analisis faktor, uji reliabilitas menggunakan standar alpha 0,6. Alat analisis yang digunakan adalah regresi linear berganda. Untuk menguji pengaruh variabel secara parsial digunakan uji signifikansi pengaruh parsial menggunakan a 5%. Untuk menguji efek mediasi digunakan analisis jalur (Uji Path). Obyek penelitian ini adalah pegawai nergeri sipil (PNS) di Sekretariat Daerah Kabupaten Pekalongan, dengan populasi sebanyak 255 orang dan yang dijadikan sampel atau responden sebanyak 108 orang. Berdasarkan pengujian regresi linear berganda persamaan I, variabel kompensasi dan pengembangan karier berpengaruh positif dan signifikan terhadap variabel motivasi kerja. Pada pengujian determinasi diperoleh Adjusted R Square = 0,474 berarti sebesar  47,4% perubahan dari variabel motivasi kerja dapat dijelaskan oleh variabel kompensasi dan pengembangan karier. Dari pengujian regresi linear berganda persamaan II, variabel kompensasi, pengembangan karier dan motivasi kerja berpengaruh positif dan signifikan terhadap variabel kepuasan kerja. Diperoleh hasil sumbangan terbesar terhadap variabel kepuasan kerja adalah variabel kompensasi  sebesar 0,524  dan uji determinasi dihasilkan Adjusted R Square = 0,727 berarti sebesar 72,7% perubahan dari variabel kepuasan kerja dapat dijelaskan oleh variabel kompenasi, pengembangan karier dan motivasi kerja. Dari hasil penelitian ini dapat diupayakan untuk meningkatkan kepuasan kerja di lingkungan Sekretariat Daerah Kabupaten Pekalongan dengan cara menerapkan kompensasi dan pengembangan karier yang tepat serta meningkatkan motivasi kerja , sebagai salah satu upaya pemeliharaan sumber daya manusia dalam organisasi, Kata Kunci     :   Kompensasi, Pengembangan Karier, Motivasi Kerja dan  Kepuasan Kerja.
PENGARUH KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA 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 aimed to determine the effect of competencies and compensation to the performance with mediate on the job satisfaction. Total population of as many as 443 people with a total sample of 110 people. The sampling technique used was purposive sampling. With a Cronbach alpha reliability test, regression analysis, t test, and a test with an adjusted R square r. The results show that competence has positive and significant impact on job satisfaction. Compensation and significant positive effect on job satisfaction. Competence has positive and significant effect on performance. Compensation and significant positive effect on performance. Job satisfaction is a positive and significant effect on performance. Job satisfaction did not mediate the effect of competence on employee performance. Job satisfaction did not mediate the effect of compensation on performance. Keywords: Competence, compensation, job satisfaction and performance.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI TERHADAP KOMITMEN ORGANISASIONAL DENGAN MEDIASI MODAL SOSIAL ( STUDI PADA DINAS KESEHATAN KABUPATEN PATI)
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 to determine the effect of transformational leadership, motivation of organizational commitment mediation with social capital of employees in the Pati District Health Office. It is based on the phenomenon there are some employees who are less concerned with rules of discipline, such as employees to attend morning assembly is only about 40-60% every day, there are about 5% of the employees came absent in the morning but returned before the end of working hours , and there are only focused employees work within their fields without regard to the other terms. A less harmonious relationship between the leadership of the workers were still there. The research was conducted on employees of the Pati District Health Office were 112 people, using census. A statistical technique used is the component matrix test validity, reliability test by Cronbach alpha, multiple regression analysis, F test and test R 2 and adjusted R Square. The results show that transformational leadership has positive and significant impact on employees' social capital in Pati District Health Office. Motivation has positive and significant impact on employees' social capital in Pati District Health Office. Transformational leadership is positive but not significant effect on organizational commitment of employees at the Pati District Health Office. Motivation has positive and significant impact on organizational commitment of employees at the Pati District Health Office. Social capital is positive but not significant effect on organizational commitment of employees at the Pati District Health Office. Social capital does not mediate the effect of transformational leadership and the influence of motivation on organizational commitment of employees in Pati District Health Office. Keywords: Transformational Leadership, Motivation, Social Capital and Organizational Commitment
PENGARUH KARAKTERISTIK PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA DENGAN MEDIASI MOTIVASI
Students' Journal of Accounting and Banking Vol 1 No 1 (2012): Vol. 1 No. 1 Edisi Pertama 2012
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The process of identification of the factors that affect the job characteristics and work environment becomes an important thing to consider in the improving job satisfaction and being an effective. It needs to be a concern for the organization due to low job satisfaction in an organization can interfere with the activity and productivity. The purpose of this study was to examine the influence of job characteristics and work environment on job satisfaction with the mediation of motivation. The research was conducted at the Health Center Inpatient Unit District Health Pati. Data on job characteristics, work environment, job satisfaction, and motivation is obtained through interviews using questionnaires to 102 respondents. Data were processed using analysis techniques with the help of Statistical Package for the Social Sciences (SPSS) The results showed job characteristics have a significant and positive effect on motivation,  environment has a positive and significant effect on motivation, job characteristics have a positive and significant effect on job satisfaction, work environment has a positive and significant effect on job satisfaction and motivation has a negative effect and not significant impact on job satisfaction. Based on the results of hypothesis testing, the issues raised in this study can be answered. That job satisfaction is influenced by the characteristics of the job and work environment. Therefore, to increase job satisfaction, the management needs to make an effort to understand the characteristics of the work and making the environment better. Keywords: job characteristics, job environment, job satisfaction and motivation  
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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This study aimed to determine the effect of Return On Equity (ROE), Debt to Equity Ratio (DER), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) and Earning Per Share (EPS) of the stock return banking companies listed on Indonesia Stock Exchange (BEI) in 2008-2010. The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2008-2010. Sampling using purposive sampling technique. The sample of this study were 24 banks that meet the criteria. Mechanical testing data is to use a multiple linear regression analysis. The analysis showed that the variable Return On Equity, Debt to Equtiy Ratio, Net Interest Margin, Loan to Deposit Ratio and Earning Per Share has no significant effect on stock returns. Advice can be given further research is expected to add more independent variables will also be a significant effect on stock returns.Keywords: stock return, return on equity, debt to equity ratio, net interest margin, loan to deposit ratio, earning per share
RASIO-RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA (Study Empiris Perusahaan Perbankan di BEI Periode 2009 s/d 2011)
Students' Journal of Accounting and Banking Vol 2 No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
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Abstract

Bank is a place to perform a variety of finance-related transactions. Good or bad of a bank can be seen through the financial ratios contained in published financial statements. Financial report is a report that is used to provide information regarding the financial position and changes in financial position. Financial ratios used in this study is NPM, LDR, DER, and CAR are used to predict changes in earnings. Changes in income is the difference between earnings in the period incurred ynag charge rate to bring about change and determine the profit increase or decrease in profit each year.The population in this study is a banking company listed on the Stock Exchange eriod 2009-2011 totaling 93 companies. This study used a purposive sample of 31 banking companies which are listed on the Stock Exchange only 23 companies to be selected as sample. There are five (4) independent variables that were examined in this study are: NPM, LDR, DER, and the CAR, while the independent variables using the change in earnings. Data collection methods used are literature and documentation. Data analysis techniques using classical assumption test, test multiple linear regression analysis, and hypothesis testing using SPSS tool.The results simultaneously (F test) showed that there are five independent variables jointly affect changes in profitability. In the t test at the 0.05 level indicates that the CAR significant effect on changes in earnings and NPM, LDR, significant negative DER to changes in income.Keywords: changes in earnings and financial ratios (NPM, LDR, DER, dan CAR)

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