scholarly journals Pengaruh Human Capital Dan Gender Terhadap Kualitas Auditor Pada Kantor Akuntan Publik Di Medan

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Bintang Wiratama Putra ◽  
Azizul Kholis ◽  
Esa Setiana
Keyword(s):  
Human Capital ◽  
Partial Least Square ◽  
Least Square ◽  
Auditor Quality

Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuangan. Hasil opini yang dikeluarkan auditor dapat mempengaruhi nilai suatu perusahaan. Penelitian ini bertujuan untuk menguji hubungan Human Capital dan Gender terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan.  Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Medan. Dengan teknik pengumpulan data melalui keusioner diperoleh 36 sampel. Data yang diperoleh merupakan data primer pada kantor Akuntan Publik (KAP) di Medan. Variabel penelitian ini terdiri dari Kualitas Auditor sebagai variabel terikat dan Human Capital dan Gender sebagai variabel bebas. Teknik analisis data yang digunakan dalam penelitian ini adalah SMART Partial Least Square (PLS).  Hasil penelitian ini menunjukan bahwa variabel Human Capital secara partial tidak berpengaruh dan signifikan terhadap Kualitas Auditor. Variabel Gender secara partial berpengaruh dan signifikan terhadap Kualitas Auditor. Sedangkan secara simultan, Variabel Human Capital dan Gender terhadap Kualitas Auditor.  Kesimpulan penelitian ini adalah secara partial variabel Gender berpengaruh terhadap Kualitas Auditor sedangkan variabel Human Capital tidak berpengaruh dan signifikan. Variabel Human Capital dan Gender tidak berpengaruh secara simultan terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan.Kata Kunci: Human Capital, Gender, Auditor Quality

scholarly journals Improving the Competitive Advantage of BUMDes Based on The Optimal Utilization of Local Assets Communities

HABITAT ◽  
2020 ◽  
Vol 31 (3) ◽  
pp. 161-168
Author(s):  
Condro Nugroho ◽  
Vi'in Pertiwi ◽  
Deny Meitasari
Keyword(s):  
Human Capital ◽  
Competitive Advantage ◽  
Structural Equation ◽  
Partial Least Square ◽  
Online Marketing ◽  
Least Square ◽  
Equation Modeling ◽  
Relational Capital ◽  
The Village ◽  
Positive Effect

BUMDes is one of the income sources for the village managing assets, services, and other businesses for the village community's welfare. BUMDes empowers rural communities as an autonomous region in increasing productive efforts to alleviate poverty and unemployment. Therefore, the measurement of BUMDes's performance needs to be done through the level of local resources used and the implications of the results achieved. It was required to formulate appropriate development policies so that BUMDes have high competitiveness and fulfill their role in increasing the community's economic independence. This study was conducted in East Java BUMDes because East Java province is the third province with the largest number of BUMDes in Indonesia, so it was quite representative to represent the presence of BUMDes in Indonesia. This research used a quantitative approach carried out using the structural equation modeling-partial least square (SEM-PLS) method with the Resource-based View (RBV) approach to measure the effect of BUMDes resources used on its competitiveness. The analysis showed that structural capital had a positive effect on human capital and relational capital. Human capital had also been proven to have a positive effect on relational capital. The indicator that influenced competitive advantage was human capital. Training is needed to increase the human resources capacity, online marketing training and organizational reform, infrastructure, and professional management systems need to be done.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERBANKAN DI INDONESIA MENGGUNAKAN MODEL VAICTM

2020 ◽  
Vol 2 (2) ◽  
Author(s):  
Ardiyansyah Japlani
Keyword(s):  
Human Capital ◽  
Structural Equation Model ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Value Added ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sample

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari intellectual capital terhadap kinerja perusahaan dengan menggunakan perhitungan VAIC. Metode analisis yang dilakukan adalah kuantitatif dengan sampel yang diambil melalui purposive sample sebanyak 30 perusahaan dari industri perbankan. Alat analisis yang digunakan menggunakan Structural Equation Model Partial Least Square (SEM-PLS). Hasil dari analisis menunjukkan bahwa indikator dari variabel laten intellectual dan kinerja perusahaan yang mempengaruhi secara absolut adalah Value Added Human Capital (VAHU) dan Return on Asset(ROA) yaitu sebesar 0,713 dan 1. Hipotesis yang dihasilkan menunjukkan bahwa terdapat pengaruh positif antara intelectual capital terhadap kinerja perusahaan sebesar 0,470 namun tidak signifikan dikarenakan nilai t lebih rendah dari t tabel yaitu 1,592 < 1,96 Kata Kunci: Intellectual Capital, Kinerja Perusahaan, ROA, VACA,VAHU,STVA

Human capital readiness and global market orientation in Indonesian Micro-, Small- and-Medium-sized Enterprises business performance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bambang Tjahjadi ◽  
Noorlailie Soewarno ◽  
Viviani Nadyaningrum ◽  
Aisyah Aminy
Keyword(s):  
Human Capital ◽  
Market Orientation ◽  
Business Performance ◽  
Global Market ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Survey Method ◽  
Content Type ◽  
Marketing Orientation

PurposeThis study aims to investigate whether human capital readiness affects business performance, and if so, whether the effect is mediated by global market orientation.Design/methodology/approachThis is a quantitative study employing partial least square structural equation modeling (PLS-SEM) to test the hypotheses. Using a survey method, the data were collected using both online and offline questionnaires. As many as 433 owners/managers of micro-, small- and-medium-sized enterprises (MSMEs) in the East Java Province of Indonesia participated in this study. A mediating research framework was developed to investigate the mediating role of global marketing orientation on the human capital readiness–business performance relationship.FindingsThe results show that human capital readiness has a direct and positive effect on business performance. Further analysis reveals that global market orientation partially mediates the effect of human capital readiness on business performance.Research limitations/implicationsFirst, this study focuses on the MSMEs in the East Java Province of Indonesia. Caution needs to be taken if the results are generalized to other regions. Second, it employed a survey method that is commonly criticized as having the potential to be biased.Practical implicationsThe findings provide a more comprehensive understanding of owners/managers of human capital readiness and how it should be improved to better execute global market orientation strategies to achieve the desired business performance.Social implicationsBecause MSMEs play a crucial role in society, this study provides a general model to improve the welfare of society by enhancing the MSMEs' business performance. By understanding its antecedents, namely, human capital readiness and the global market orientation, improvements can be made.Originality/valueHuman capital readiness has been rarely examined in previous studies. This is the only study applying the constructs of human capital readiness, global market orientation and business performance to the Indonesian MSME research setting.

scholarly journals POLA HUBUNGAN INOVASI ORGANISASI, PEOPLE EQUITY DAN KINERJA UKM

2018 ◽  
Vol 16 (2) ◽  
pp. 230-244
Author(s):  
Muafi Muafi
Keyword(s):  
Human Capital ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling

Penelitian ini mencoba untuk menguji keterkaitan hubungan inovasi organisasi, people equity dan kinerja UKM. Jenis penelitian adalah survei. Populasi dalam penelitian ini adalah keseluruhan UKM yang ada di Kota Yogyakarta, Indonesia. Teknik sampling dalam penelitian ini adalah purposive sampling dengan jumlah responden sebesar 70 responden. Teknik statistik yang digunakan adalah Partial Least Square. Dalam penelitian ini, validitas konstruk dan reliabilitas diuji dengan tahapan kuantitatif. Hasil penelitian menunjukkan bahwa; (1) ada pengaruh positif inovasi organisasi terhadap kinerja UKM, (2) ada pengaruh positif inovasi organisasi terhadap people equity (alignment, capability, engagement), dan (3) ada pengaruh negatif people equity (alignment, capability, engagement) terhadap kinerja UKM. Implikasi praktis dari penelitian ini adalah; (1) peningkatan keahlian, pengetahuan dan kemampuan dari SDM, (2) pemilik atau manajer dapat mendorong untuk memiliki kesesuaian dari people equity (alignment, capability, engagement) dengan visi dan misi UKM. Penelitian ini juga memiliki implikasi penting untuk pemilik atau manajer untuk memiliki pemetaan human capital pada UKM.

scholarly journals Examining the role of human capital and strategic management in Islamic perspective

2021 ◽  
Vol 3 (2) ◽  
pp. 41-50
Author(s):  
Muafi Muafi
Keyword(s):  
Human Capital ◽  
Strategic Management ◽  
Response Rate ◽  
Statistical Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Business Sustainability ◽  
Islamic Perspective ◽  
Target Sample

This study examines and analyzes the effect of; (i) Human Capital in Islamic Perspective (HCIP) on Business Sustainability (BS); (ii) Strategic Management in Islamic Perspective (SMIP) on Business Sustainability, (iii) Mediation of Strategic Management in Islamic Perspective in relation to Human Capital in Islamic Perspective on Business Sustainability. This study uses Batik MSME respondents in Pekalongan City. Pekalongan is a Batik city that has the batik talents, qualified craftsmen, known worldwide and have been passed down from one generation to the next. The target sample is 150 MSMEs. It is conducted purposively with a return rate of 116 questionnaires (response rate 77%). The data is collected through questionnaires and interviews with several owners or managers of MSMEs. The statistical technique uses Partial Least Square (PLS 3.3). This study finds that; (i) Human Capital in Islamic Perspective has no significant effect on Business Sustainability; (ii) Strategic Management in Islamic Perspective has a significant effect on Business Sustainability, (iii) Strategic Management in Islamic Perspective mediates the effect of Human Capital in Islamic Perspective on Business Sustainability

Assessing Impact of Human Capital, SRHRM and Employee Related Factors on Firm Performance

2019 ◽  
Vol 04 (02) ◽  
pp. 1850018 ◽  
Author(s):  
Udayan Chanda ◽  
Praveen Goyal
Keyword(s):  
Human Capital ◽  
Organizational Performance ◽  
Manufacturing Sector ◽  
Employee Performance ◽  
Employee Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Related Factors ◽  
Individual Level

In today’s competitive environment, the Indian manufacturing sector is feeling the need to develop new strategies to increase employee performance by improving the job satisfaction and reducing stress. Improving employee performance is one of the important drivers of the organization’s growth. In recent years, organizations are also investing a great deal on human capital to capitalize on employee productivity. The objective of this study is to identify and assess the association among different individual level factors and their impact on the organization performance in the Indian Manufacturing companies. Partial least square (PLS) approach was used to examine the relationships among various factors that lead to employee commitment and organizational performance. Results of this study can provide an important reference for both academicians and practitioners for effectively improving employee satisfaction, employee commitment to increase the economic performance of the organization.

scholarly journals Pengaruh Sumber Daya Finansial, Aset Tidak Berwujud dan Keunggulan Bersaing yang Berimplikasi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah di Lombok NTB

2017 ◽  
Vol 11 (2) ◽  
pp. 151-158
Author(s):  
Ahmad Fauzi ◽  
Budi Suharjo ◽  
Muhammad Syamsun
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Competitive Strategy ◽  
Financial Resource ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Resources ◽  
Intangible Asset ◽  
Customer Capital ◽  
Innovation Capital

The research analyzes the financial resources, intangible assets (innovation capital, human capital, and customer capital), competitive advantage and financial performance, also analyzing its effect and analyzing business feasibility from the point view of Net Present Value (NPV), Profitability Index (PI), Payback Period (PP) and Internal Rate of Return (IRR) on cow commodities, corn and seaweed (PIJAR). The method used is qualitative and quantitative, the respondent are choose by purposive sampling with the criteria of SME which conduct their business on cow commodities, corn and seaweed at Lombok NTB Region. This research is using the Partial Least Square (PLS) analysis which is a statistical method on varian basis. The research results obtained by the Financial Resource Capacity has well sufficient capacity of (3.29), Intangible Asset have well sufficient capacity of (3.86), well good for Competitive Strategy Excellence Cost of (3.92) and quite good Financial Performance. The influence among variables on the seaweed commodities : (1) Financial Resource does not affect the financial performance and price competitive competition, so the financial resources capacity is well good, although its not yet able to contribute on the financial performance; (2) Innovation capital affect on financial performances but do not affect on competitive strategy; human capital affect on the financial performance and competitive strategy; customer capital affect on the financial performance and competitive strategy; and (3) The business feasibility for PIJAR commodities are very well based on the view point of NPV, PP, PI and IRR.

scholarly journals FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL PERBANKAN SYARIAH DI KOTA MATARAM

2021 ◽  
Vol 7 (3) ◽  
Author(s):  
Maulana Azhari
Keyword(s):  
Human Capital ◽  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Purposive Sampling

Tujuan penelitian ini untuk menganalisa faktor-faktor yang menpengaruhi kinerja manajerial seperti sistem akuntansi manajemen, human capital, desentralisasi, dan ketidakpastian lingkungan. Penelitian ini termasuk penelitian asosisatif yang bermaksud melihat hubungan antar variabel laten eksogen terhadap variabel laten endogen. Populasi dalam penelitian ini adalah manajer bisnis dan manajer operasional pada bank syariah di kota Mataram yang berjumlah 68 orang. Pengambilan sampel menggunakan purposive sampling dengan jumlah 57 orang responden. Metode analisa yang digunakan adalah partial least square structural equation modeling (PLS-SEM) melalui program Smart PLS 3.0., dengan hasil penelitian berupa sistem akuntansi manajemen dan human capital memiliki pengaruh terhadap kinerja manajerial, sedangkan desentralisasi dan ketidakpastian lingkungan tidak memiliki pengaruh terhadap kinerja manajerial.

Social Entrepreneurship and Income Distribution

2016 ◽  
pp. 44-59
Author(s):  
María-Soledad Castaño-Martínez ◽  
María-Teresa Méndez-Picazo ◽  
Miguel-Ángel Galindo-Martín
Keyword(s):  
Human Capital ◽  
Income Distribution ◽  
Economic Performance ◽  
Social Entrepreneurship ◽  
Partial Least Square ◽  
Least Square ◽  
Number Of Factors ◽  
Current Economic Crisis ◽  
Using Data ◽  
The Impact

Social entrepreneurship is one of the most important forms of entrepreneurship, especially in the context of the current economic crisis. The aim of this chapter is to analyze the influence of a number of factors, such as income distribution, institutions, and human capital on social entrepreneurship. In addition, it analyses the impact of these factors and social entrepreneurship on economic performance. This chapter includes an empirical analysis, with Partial Least Square (PLS) estimation for 29 countries using data from 2012.

scholarly journals Anteseden Kualitas Laporan Keuangan Pemerintah Daerah

2016 ◽  
Vol 1 (3) ◽  
pp. 1-18
Author(s):  
Tri Haryati
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting System ◽  
Financial Reports ◽  
Internal Auditor ◽  
Auditor Quality

This study investigates factors in the quality of local government financial reports, extending a previous study using five exogenous variables, namely commitment of management, human resources competencies, effectiveness of the internal auditor, quality of accounting system and the follow-up of audit findings from the Supreme Auditor (BPK). The research data population comprised 50 Spending Units in the area of Semarang local government. The data was collected by distributing questionnaires to all Spending Units, of whom 49 responded to questionnaires within the prescribed time. Partial Least Square (PLS) technique was used to analyze data processed using Smart PLS 3.0. The results show that the quality of the accounting system and follow-up the audit findings from the BPK have positive and significant impacts on the quality of local government financial reports. Other variables such as the commitment of management, human resources competencies and effectiveness of the internal auditor do not significantly affect the quality of local government financial reports.   Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Penelitian ini merupakan pengembangan dari penelitian sebelumnya dengan menggunakan lima variabel eksogen yaitu komitmen manajemen, kompetensi sumber daya manusia, efektivitas auditor internal, kualitas sistem akuntansi dan penyelesaian tindak lanjut temuan BPK. Populasi penelitian berjumlah 50 yang merupakan Satuan Kerja Perangkat Daerah pada pemerintah Kota Semarang. Pengambilan sampel dilakukan dengan menyebarkan kuesioner kepada seluruh satuan kerja perangkat daerah. Jumlah sampel yang terkumpul setelah batas waktu yang ditentukan sebanyak 49 responden. Teknik analisis yang digunakan adalah Partial Least Square (PLS) dan pengolahan data dengan menggunakan alat bantu Smart PLS 3.0. Hasil penelitian menunjukkan bahwa kualitas sistem akuntansi dan penyelesaian tindak lanjut temuan BPK berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Sedangkan variabel lain meliputi komitmen manajemen, kompetensi sumber daya manusia dan efektivitas auditor internal tidak signifikan mempengaruhi kualitas laporan keuangan pemerintah daerah.

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