scholarly journals Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan

2020 ◽  
Vol 30 (11) ◽  
pp. 2907
Author(s):  
Ni Luh Gede Dandy Adi Pratiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Internal Control ◽  
Theoretical Implication ◽  
Fraud Triangle ◽  
Accounting Fraud ◽  
Analysis Technique ◽  
Practical Research ◽  
Research Implication

This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication. Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.

Pengaruh Budaya Organisasi dan Motivasi Intrinsik terhadap Komitmen Afektif dengan Kepuasan Kerja sebagai Variabel Pemediasi pada Karyawan Dinas Koperasi dan UKM Kabupaten Sleman

2022 ◽  
Vol 4 (4) ◽  
pp. 1107-1121
Author(s):  
Erinna Indah Cahyaningrum ◽  
Prayekti Prayekti
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Intrinsic Motivation ◽  
Affective Commitment ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
Standard Beta

This study aims to examine the effect of organizational culture and intrinsic motivation on affective commitment. This study also aims to examine whether job satisfaction acts as a mediating variable on the influence of organizational culture and intrinsic motivation on affective commitment to the employees of the Cooperatives and SMEs Service Office of Sleman Regency. This study uses the Associative method with a quantitative approach. The population in this study were all employees of the Department of Cooperatives and SMEs in Sleman Regency, with a sample of 45 employees. The sampling technique used saturated sampling with data collection using a questionnaire. The data analysis technique in this study used multiple linear regression, Sobel test, coefficient of determination, and standard beta. This study resulted in the findings that organizational culture has an effect on job satisfaction, and intrinsic motivation has an effect on job satisfaction. Likewise, organizational culture influences affective commitment. However, intrinsic motivation has no effect on affective commitment. Other findings show that job satisfaction has an effect on affective commitment. This study also produces findings that job satisfaction mediates the effect of organizational culture on affective commitment, and job satisfaction also mediates the effect of intrinsic motivation on affective commitment. Keywords: organizational culture, intrinsic motivation, job satisfaction, affective commitment.

scholarly journals Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar

2018 ◽  
pp. 2155
Author(s):  
I Putu Aditya Prastika Eka Putra ◽  
Made Yenni Latrini
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Random Sampling ◽  
Stratified Random Sampling ◽  
Fraud Triangle ◽  
Cultural Organization ◽  
Analysis Technique ◽  
Linear Regression Technique ◽  
Triangle Theory ◽  
Questionnaire Method

This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gianyar regency. This research using proportionate stratified random sampling. The samples were taken are 73 head of LPDs. The data collectment is done by questionnaire method. The data analysis technique used in this research is multiple linear regression technique. The results of this research showed that internal control, cultural organization and morality have negative affect on fraud tendency in LPDs in Gianyar regency. Keywords:  Internal Control, Organizational Culture, Morality, Fraud Tendency

scholarly journals Pengaruh Budaya Organisasi dan Komunikasi Organisasi terhadap Kinerja Karyawan PT. X

2018 ◽  
Vol 8 (2) ◽  
pp. 218
Author(s):  
Jujung Dwi Marta ◽  
Dewie Tri Wijayati
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this study was to analyze the influence of organizational culture and communication organizations on employee performance. Samples of this study was sampled every part of the whole section in the PT. X Surabaya which numbered 80 from a population of 500. The data analysis technique used is multiple linear regression analysis with SPSS 20 software.

scholarly journals Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Fraud Orderan Pada Jasa Transportasi Berbasis Online Go-Jek Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1354-1362
Author(s):  
Jana Haniful Khair ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Significant Influence ◽  
Internal Control ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Technique ◽  
Regression Tests

This study is to study the effect of internal control and individual morality on fraudulent transportation orders based online at PT. Go-Jek, City of Padang. This research is quantitative research with primary data from questionnaires and using a Likert scale. The population of this research is a car and motorcycle driver, PT. Go-Jek in Padang City. The purposive sampling technique of sampling and a sample of 150 respondents. Data analysis technique is data quality test, classic assumption test and hypothesis test consisting of multiple linear regression tests using SPSS 23.0 for Windows. The results of this study indicate that internal control and individual morality have a negative and significant influence on order fraud

scholarly journals Analisis Disiplin Kerja Guru Ditinjau dari Supervisi Kepala Sekolah, Kompensasi dan Budaya Organisasi

2021 ◽  
pp. 8-11
Author(s):  
Marlis Fatma ◽  
Anoesyirwan Moeins ◽  
Lusiana
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Independent Variables ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to determine and analyze the Effect of Headmaster’s supervision, Compensation and Organizational Culture on the Work Discipline of SMAN 1 Rao teachers, Pasaman Regency, both simultaneously and partially. The sample in this study were all SMAN 1 Rao teachers, totaling 63 people. The data analysis technique used was multiple linear regression, with the help of SPSS version 21.The analysis proves that the headmaster’s supervision and compensation partially significantly affects the work discipline of SMAN 1 Rao teachers, then Ha is accepted and Ho is rejected. While organizational culture did not affect and not significant the work discipline of SMAN 1 Rao teachers, Ho was accepted and Ha was rejected.Simultaneously the headmaster’s supervision, compensation and organizational culture affected the work discipline of SMAN 1 Rao teachers. Among the three independent variables, the dominant variable is compensation. The contribution of determination (R2) of the three variables to the teacher's work discipline was 28,1% while the remaining 71.9% was contributed by other variables not included in this variable.It is recommended to the headmaster of SMAN 1 Rao to maintain compensation, increase supervision and pay attention to the organizational culture so that it has improvement..

scholarly journals Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

2020 ◽  
Vol 30 (2) ◽  
pp. 319
Author(s):  
Ni Luh Putu Eka Suarniti ◽  
Maria M. Ratna Sari
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting Fraud ◽  
Collection Method ◽  
Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

scholarly journals KOMPETENSI, PELAYANAN PRIMA DAN BUDAYA ORGANISASI TERHADAP KINERJA

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Yogo Ismail
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Processing ◽  
Employee Performance ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Excellent Service ◽  
Saturated Sample ◽  
Culture Performance

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi (X1), Pelayanan Prima (X2) dan Budaya Orgnaisasi (X3) dan pengaruhnya terhadp Kinerja Karyawan (Y). Penelitian ini dilakukan pada Aston Rasuna Hotel Jakarta, yang mana semua karyawan sejumlah 67 orang menjadi responden dalam penelitian ini. Sehingga teknik pengambilan sampel dalam penelitian ini adalah sampel jenuh, yaitu semua populasi yang ada di perusahaan turut menjadi sampel penelitian. Metode pengumpulan data melalui teknik pengambilan survey yakni dengan menyebarkan kuesioner kepada responden. Meski setelah dilakukan, hanya 59 orang yang mengembalikan kuesioner untuk selanjutnya dilakukan pengolahan data. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan suatu aplikasi yakni SPSS 25. Hasil penelitian ini membuktikan bahwa kompetensi berpengaruh positif (signifikan) terhadap kinerja karyawan, Pelayanan prima berpengaruh positif (signifikan) terhadap kinerja karyawan, Budaya Organisasi berpengaruh positif (signifikan) terhadap kinerja karyawan. Kompetensi, pelayanan prima dan budaya organisasi secara bersama-sama berpengaruh positif (signifikan) terhadap kinerja karyawan Aston Rasuna Hotel Jakarta.Kata Kunci: Kompetensi, Pelayanan Prima, Budaya Organisasi, KinerjaThis study aims to determine the effect of Competence (X1), Excellent Service (X2) and Organizational Culture (X3) and its effect on Employee Performance (Y). This research was conducted at Aston Rasuna Hotel Jakarta, where all 67 employees were respondents in this study. So the sampling technique in this study is saturated sample, that is, all the population in the company also become the research sample. The method of collecting data through survey collection techniques is by distributing questionnaires to respondents. Even after it was done, only 59 people returned the questionnaire for further data processing. The data analysis technique used is multiple linear regression using an application that is SPSS 25. The results of this study prove that competence has a positive (significant) effect on employee performance, Excellent service has a positive (significant) effect on employee performance, Organizational Culture has a positive (significant) effect on employee performance. Competence, excellent service and organizational culture together have a positive (significant) effect on the performance of Aston Rasuna Hotel Jakarta employees.Keywords: Competence, Excellent Service, Organizational Culture, Performance

Pengaruh Manajemen Bakat dan Budaya Organisasi Terhadap Kinerja Pegawai Pada BPKAD Kota Padang

2021 ◽  
Vol 5 (2) ◽  
pp. 35-46
Author(s):  
Aminar Sutra Dewi ◽  
Puteri Ekacuazti Yandri
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Asset Management ◽  
Sampling Method ◽  
Employee Performance ◽  
Talent Management ◽  
Management Agency ◽  
Analysis Technique

Employee performance in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities assigned to him. This study aims to examine the effect of talent management on employee performance, to examine the influence of organizational culture on employee performance, the sampling method uses total sampling, where all members of the population are sampled as many as 63 employees at the Regional Financial and Asset Management Agency of Padang City. The data analysis technique used to test the hypothesis is multiple linear regression. The results show that talent management has a positive and significant effect on employee performance, organizational culture has a positive and significant effect on employee performance.

scholarly journals PENGARUH KEADILAN ORGANISASI, BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL

2018 ◽  
Vol 8 (1) ◽  
pp. 469
Author(s):  
Teduh Riawan Putra ◽  
I Gde Adnyana Sudibya
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Organizational Justice ◽  
Personal Characteristics ◽  
Organization Culture ◽  
Organizational Fairness ◽  
Analysis Technique

Organizational commitment is the attitude of employees or organizational strength in binding employees to remain in the organization. Organizational commitment is the effect of intrinsic personal characteristics and some consequences. The purpose of this study was to determine the effect of organizational justice, organizational culture and job satisfaction on organizational commitment. The population of this study is all employees Gangga Express Fast Boat which amounted to 61 people. Data collection was done through interviews and questionnaires. Data analysis technique used is multiple linear regression. The results of the analysis show that organizational fairness, organizational culture and job satisfaction have positive and significant impact on organizational commitment. This suggests that with good organizational justice, a good organizational culture and good job satisfaction can encourage employees to stay within the company. Furthermore, in the effort of the company to retain high competency employees it is important to pay attention to these three variables in order to remain committed within the company.   Keywords: organizatinal justice, organization culture, job satisfaction, organizational   commitment.

scholarly journals Pengaruh Budaya Organisasi, Komitmen Dan Akuntabilitas Pada Kinerja Lembaga Perkreditan Desa

2019 ◽  
pp. 1763
Author(s):  
Lidya Ayu Amanda ◽  
I D.G. Dharma Suputra
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Credit Institution ◽  
Analysis Technique ◽  
Positive Performance ◽  
And Performance ◽  
The Village ◽  
Positive Effect

This research was conducted at the Village Credit Institution (LPD) in Denpasar City. The number of samples taken was 70 respondents. This study uses saturated samples. Data collection is done through interviews, observation and questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the analysis it can be stated that organizational culture directly influences the positive performance of LPDs in Denpasar City. Direct commitment has a positive effect on LPD performance in Denpasar City. Accountability directly influences positively on LPD performance in Denpasar City. The application of organizational culture, commitment and good accountability to the organization will trigger good performance in an organization. The role of the leader of the organization must motivate and provide direction to its employees the goal is to build organizational culture, commitment and accountability in each employee (individual) to achieve the target organization that the organization wants. Keywords: Organizational culture, commitment, accountability and performance

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