E-Jurnal Ekonomi dan Bisnis Universitas Udayana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, management, and accounting, both empirical and theoretical studies which are analyzed qualitatively and quantitatively and have never and will not be published in other media. The incoming script will be evaluated and edited for uniformity of formats, terms and other procedures according to the style of the environment that applies to the E-Jurnal Ekonomi dan Bisnis Universitas Udayana
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KEMAMPUAN PRIOR OPINION MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN DAN RASIO AKTIVITAS TERHADAP OPINI AUDIT GOING CONCERN
Made Ayu Jayanti Prita Utami;
Maria M. Ratna Sari;
Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p09
This study aimed to get empirical evidence of prior opinions in its ability to moderate the effect of profitability, leverage, liquidity, company growth and activity ratios on going concern audit opinion. Going concern opinion is an audit opinion issued by the auditor to assess whether there is substantial doubt on the entity's ability to maintain its viability in a time period not exceeding one year from the date of the audit report. Several previous studies have shown inconsistent results relating to the effect of financial ratios in the administration of going concern audit opinion. The difference results of these studies can be completed through a contingency approach, in which variables prior opinion allegedly moderating influence of financial ratios such as profitability, leverage, liquidity, growth and activity ratios to administration going concern audit opinion. This study uses secondary data. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2010-2015 period. The number of samples in the study were 438 samples were selected by purposive sampling. Data analysis technique used is the logistic regression analysis. The results obtained are prior opinion moderates and weaken the influence of profitability which is proxied by ROA on giving going concern audit opinions, but prior opinion does not moderate and strengthening the influence of leverage on giving going concern audit opinion, and prior opinion does not moderate and weaken the influence of liquidity, the company's growth and activity ratio on going concern audit opinion.
PENGARUH SERVANT LEADERSHIP TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA PEGAWAI (Studi pada Pegawai Negeri Sipil di RSUD Wangaya Kota Denpasar)
I Gede Hendry Kamanjaya;
Wayan Gede Supartha;
IG.A. Manuati Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p05
This study is focused to analyze the impact of servant leadership on employee performance in relation to the organizational commitment mediation. It is a causality research, providing an explanation and understanding about the impact of servant leadership on employee performance and the impact of servant leadership on organizational commitment. The sample of the research are 90 civil servants in Wangaya General Hospital as the respondents. In this study questionares are used as instuments of the research. Descriptive and inferential analysis were applied as method of analysis and Structural Equation Model-Partial Least Square (SEM-PLS) as a tool. The result is that servant leadership does not have any significant effect on employees performance, servant leadership has a positive and significant effect on organizational commitment, organizational commitment has positive and significant effect on employee performance, and the impact on servant leadership and employee performance through the role of organizational commitment as mediating variable is supported.
PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KOMITMEN ORGANISASIONAL SERTA DAMPAKNYA PADA KUALITAS LAYANAN (STUDI PADA RUMAH SAKIT REFERRAL MAUBESSI, TIMOR LESTE)
Evelio Antonnio de Sousa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p01
The purpose of this research is to determine the effect of leadership on organizational commitment, work motivation against the influence of organizational commitment, the influence of organizational commitment to quality of service, leadership influence on the quality of service, and the influence of motivation on the quality of service. The results of testing the hypothesis (H1) proves that leadership and significant positive effect on organizational commitment is proven true. Means the better the leadership, the organizational commitment will also be better. The results of testing the hypothesis (H2) prove that there is the influence of motivation on organizational commitment proved to be correct. The higher motivation the higher the organizational commitment. The results of testing the hypothesis (H3) prove that there is a positive effect of and organizational commitment to quality service is proved to be correct. The better the Organizational Commitment, then the better the quality of hospital services. The results of testing the hypothesis (H4) prove that there is a positive influence on the quality of leadership and service indeed proved true. The better the leadership, then the better the quality of hospital services.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN OCB SEBAGAI VARIABEL MEDIASI
Devi Shinta Prahesti;
I Gede Riana;
I Made Artha Wibawa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p06
The purpose of this study is to analyze and explain the mediating role of organizational citizenship behavior on the relationship of transformational leadership on employee performance of cooperatives in Tabanan. The study population were employees of cooperatives in the district of Tabanan with a sample size is 114 respondents in 25 cooperatives. The sampling technique is done by simple random sampling technique. The research instrument used questionnaire and analysis methods using Partial Least Square (PLS) with software SmartPLS 2.0. The results showed (1) transformational leadership has a positive and significant effect on OCB (2) transformational leadership has a positive and significant effect on employee performance (3) OCB has a positive and significant effect on the performance of employees (4) OCB mediate partially and positive and significant relationship between leadership transformasional and employee performance. The implication of this study indicated that transformational leadership was found as a major factor in improving employee performance.. Suggestions for the results are expand the orientation research in wider scope industry and organization to reach more obtain results.
PENGARUH KEADILAN ORGANISASIONAL TERHADAP KOMITMEN ORGANISASIONAL YANG DIMEDIASI KEPUASAN KERJA KARYAWAN DI CHILDFUND TIMOR LESTE
Jesuina Soares Cabral;
Ni Wayan Sri Suprapti
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p10
Organizational commitment of employees is very important for an organization to achieve the goals that have been set. This study aims to 1) analyze the effect of organizational justice on employee job satisfaction. 2) To analyze job satisfaction on organizational commitment employee commitment. 3) To analyze the effect of organizational justice on employee job satisfaction. The population in this study is total employees working in organizational ChildFund Timor Leste. Based on existing data and the number of employees of the total amount is as much as 58 people. Consisting of employees of International and local employees. To answer the problem of research and test research hypotheses, used path analysis techniques. Managerial implications of this research are ChildFund East Timor can do more in-depth study, if conducted related changes in exchange. In addition, the organization must maintain aspects of procedural justice and interactional as both play a role in shaping employee satisfaction. The advice given is ChildFund East Timor should convince the employee that remuneration policies are applied solely to respect the competence of employees. In addition, organizations are expected to consistently apply justice mechanism that evenly felt by all employees both from a low position up to the highest position. Commitment organizations to pay attention to the satisfaction of all members of the field work.
Reaksi Pasar Terhadap China's Black Monday di Bursa Efek Indonesia
Gde Agung Satria;
Luh Gede Sri Artini;
Henny Rahyuda
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p02
This study aimed to test market’s reaction of the China's Black Monday (CBM) at the Indonesian Stock Exchange (BEI). This research was conducted on all companies listed on the Stock Exchange which did not conduct corporate action in the event period. All the companies researched are divided into nine sectors and industries are classified according to the classification established by BEI called JASICA (Jakarta Industrial Classification). Event study method used to test the market reaction to the CBM. Based on the research results, there is a significant market reaction on eight sectoral index in the Indonesia Stock Exchange, namely the Agricultural Sector; Miscellaneous Industry; Basic Industry and Chemistry; Consumer Goods industry; Property and Real Estate; Transportation and Infrastructure; Finance; and Trade, Services and Investment while the Mining Sector Index does not react to CBM.
PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA MELALUI KOMITMEN ORGANISASI
Veryanto Adi Prakoso;
Ni Made Dwi Ratnadi;
IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p07
This study aims to obtain empirical evidence of the influence of competence, organizational culture on performance of the financial report's authors work unit ministry/institutions through organizational commitment. The research was conducted at the working unit ministries / agencies in the area of ??payment KPPN Denpasar. Samples used as many as 144 respondents using purposive sampling technique. Data is collected using a questionnaire. Data were analyzed using Path Analysis. The results of this study indicate that competence of a positive effect on the performance of financial report's authors, organizational culture of positive effect on performance financial report's authors, organizational commitment of a positive effect on the performance of financial report's authors, competency of positive effect on organizational commitment of financial report's authors, organizational culture had no effect on organizational commitment of financial report's authors, competence of positive effect on the performance of the financial report's authors through organizational commitment and organizational culture of positive effect on the performance of the financial report's authors through organizational commitment.
PENGARUH BUDAYA ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR DENGAN PEMEDIASI KOMITMEN AFEKTIF DI SEKRETARIAT KABUPATEN BADUNG
Ayu Putu Ariani;
Desak Ketut Sintaasih;
Made Surya Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p03
The purpose of this study was to determine the significance of the influence of organizational culture on affective commitment, the influence of affective commitment on OCB, the influence of organizational culture on OCB and the mediating effect of affective commitment on the influence of organizational culture on OCB. These samples included 83 employees are determined using proportionate random sampling method. Data were obtained from questionnaires and interviews. The analytical tool used in this study using Partial Least Square (PLS). The results showed that organizational culture positive effect on affective commitment, the better the culture of the organization, affective commitment is also getting stronger. Affective commitment positively affects the OCB, the stronger the affective commitment has embraced the OCB behaviors also higher. Organizational culture positive influence on OCB, semaik both an organizational culture that is applied then OCB also higher. Results of testing the hypothesis is further produced that affective commitment partially mediates the influence of organizational culture on OCB.
DUKUNGAN MANAJEMEN PUNCAK SEBAGAI PEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI PADA IMPLEMENTASI SIPKD DI PEMERINTAH KOTA DENPASAR
Sang Ayu Nyoman Trisna Dewi;
Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p08
Information technology has become a major part of an organization. To realize good governance, one of which can be done by continuing to make improvements in the area of ??financial management and implement applications Fiscal Management Information System (SIPKD). The success of this application is not separated from the quality of human resources, information technology and management support. This research was conducted using a survey method with questionnaire technique. The population in this research were 166 respondents, consisting of employees of the finance department and agency heads in Denpasar government as much as 70 respondents with a purposive sampling techniques and models of multiple regression analysis and regression analysis moderation. The result is the capacity of human resources and information technology has positive effect on the implementation of financial management information system. Top management support strengthening the influence of human resource capacity and the implementation of information technology in government SIPKD Denpasar.
PENGARUH KOMPENSASI, PENDIDIKAN DAN PROGRAM KESEJAHTERAAN TERHADAP PRODUKTIVITAS KERJA WARTAWAN DI PROVINSI BALI
Hendri Harliawan;
I Gusti Wayan Murjana Yasa;
Made Heny Urmila Dewi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i07.p04
In the province of Bali productivity issues become a problem in itself, especially in the field of journalists. The low compensation in the form of salaries, incentives and social benefits to be subject suspected to affect the low productivity of labor. Therefore, purpose this study to analyze the influence; (1) compensation and education for the employee’s well-being of journalists, (2) compensation, education, work experience and employee’s well-being on work productivity, (3) the effect education to compensation, (4) the indirect effect of education on welfare (5) the indirect effect of compensation and education to work productivity, and (6) the effect moderated work experience to influence education on journalist productivity in Bali.