scholarly journals Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY)

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Nurita Elfani Prasetyaningrum ◽  
Rukmini Rukmini

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.

2019 ◽  
Vol 8 (6) ◽  
pp. 3730
Author(s):  
Nadhifa Faisal ◽  
I Gusti Ayu Manuati Dewi

and organizational culture on organizational commitment of employees. The population of this research is all employees of PT. Harum Indah Sari Tours & Travel Denpasar, amounting to 171 people. The sampling technique used was proportional incidental sampling with Slovin approach as the method of determining the sample, so the sample used was 63 people. Data collection was done through interviews and questionnaires. Data were analyzed using multiple linear regression analysis techniques. The results of data analysis show that compensation, environmental policy, and organizational culture have a positive effect on organizational commitment of employees. It can be indicated that the better the compensation, the better the work environment and the stronger the organizational culture, the higher the organizational commitment of employees of PT. Harum Indah Sari Tours & Travel Denpasar. Keywords: compensation, work environment, organizational culture, organizational                   commitment of employees.          


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline


Media Ekonomi ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 38
Author(s):  
Nuggraha Prassetyo ◽  
Rissa Hanny

The purpose of this study was to determine how much influence the product display and promotion partially on consumer purchasing decisions on books published by Mizan at Gunung Agung BSD Tangerang bookstore and to find out how much influence the product displays and promotions simultaneously on consumer purchasing decisions on books published by Mizan at the Gunung Agung BSD Tangerang bookstore. This research is causality with quantitative approach. The population in this study is Mizan's book customers at the Gunung Agung BSD bookstore Tangerang with convenience sampling technique obtained samples of 69 respondents. Data analysis techniques used in this study are: data quality tests including validity and reliability, the classic assumption test of normality, multicollinearity, heterocendatisity, regression analysis that is multiple regression, partial t, simultaneous F and coefficient of determination. The results of the study are as follows: (1) The results of first hypothesis that is no significant influence between product displays on consumer purchasing decisions, (2) The results of second hypothesis that is a positive and significant effect between promotions on decisions consumer purchases, and (3) The results of third hypothesis, namely product display and promotion together have a positive and significant effect on consumer purchasing decisions.


2022 ◽  
Vol 4 (3) ◽  
pp. 880-894
Author(s):  
Ana Marfuah ◽  
Kusuma Chandra Kirana ◽  
Didik Subiyanto

This research aims to determine the effect of competence and work ethic on work performance with motivation as a moderating variable. In this study using a population of all employees of PT. Sapta Sentosa Jaya Abadi Muko-Muko with a total of 70 respondents, the sampling technique used saturated sampling with questionnaires which were distributed to all employees of PT. Sapta Sentosa Jaya Abadi Muko-Muko. This research is a quantitative research. Data analysis techniques used in this research are descriptive analysis, multiple regression analysis, and Moderate Regression Analysis (MRA). The results of this study indicate that the competence variable has a positive and significant effect on work performance, the work ethic variable has a positive and significant effect on work performance, the motivation variable has a positive and significant effect on work performance, the motivation variable can moderate competence on work performance, The motivation variable cannot moderate work ethic on work performance Keywords: Motivation, Competence, Work Ethic, Work Performance


2018 ◽  
Vol 8 (4) ◽  
pp. 84
Author(s):  
Bambang Suko Priyono ◽  
Yohanes Sutomo ◽  
Tristiana Rijanti ◽  
Ahmad Heru Farokhi ◽  
Amin Kuncoro

This study is aimed to analyze and describe the influence of psychological capital and organizational change to employee performance with organizational commitment conducted on Credit Center of a Banking Company in Semarang, Central Java, Indonesia. The population in this study is 275 employees. The sample 163 respondents is taken by using proportional stratified sampling technique with criteria permanent employees and having been working for at least 5 years. The result of hierarchical regression analysis shows that (1) psychological capital influences employee performance, (2) organizational change influences employee performance, (3) organizational commitment is moderating variable for the influence of psychological capital to employee performance, and (4) organizational commitment is moderating variable for the influence of organizational change to employee performance.


2019 ◽  
Vol 29 (2) ◽  
pp. 791
Author(s):  
Ni Kadek Putri Sartika ◽  
I Nym Wijana Asmara Putra

This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method used in this research is to use multiple linear regression analysis. Based on the results of the analysis found Leadership Style has a positive and significant effect on company performance. This shows that the greater the leadership style the company will increase. Positive and significant organizational commitment to the company's performance. This shows the higher level of organizational commitment, the higher the company will be. Positive and significant work motivation on company performance. This shows the higher level of work motivation, the higher the increase in the company. Keywords : Leadership Style; Organizational Commitment; Motivation; Performance.


2020 ◽  
Vol 11 (2) ◽  
pp. 147-161
Author(s):  
Septian Kurnia Dewi ◽  
Amir Hidayatulloh

The purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2.


2021 ◽  
Vol 16 (1) ◽  
pp. 54-68
Author(s):  
Sasiska Rani ◽  
Martha Rianty N

This study examines the effect of intellectual capital and the average growth intellectual capital (ROGIC) on the performance of Syariah Banks based on the Islamicity Performance Index in Indonesia. The Islamicity Performance Index in this study is proxied by the Profit Sharing Ratio (PSR). The sample obtained was based on the purposive sampling technique in this study, namely 10 Syairah Banks from 2015 - 2019. This study used data analysis techniques in the form of multiple regression analysis. The results show that there is a negative effect between intellectual capital on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR). The average growth of intellectual capital (ROGIC) has a positive effect on the Islamicity Performance Index, which is proxied by the Profit Sharing Ratio (PSR).


2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sari Wiyati ◽  
Endang Masitoh Wahyuningsih ◽  
Anita Wijayanti

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc


Sign in / Sign up

Export Citation Format

Share Document