scholarly journals PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KOMPETENSI DAN RELIGIUSITAS TERHADAP KECURANGAN (FRAUD) APARATUR SIPIL NEGARA

2021 ◽  
Vol 2 (2) ◽  
pp. 166-183
Author(s):  
M. Haykal Daditullah Indrapraja ◽  
Restu Agusti ◽  
Nanda Fito Mela

Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.

Author(s):  
Rohana Ahmad

Grooming successful leaders is more important now than ever for the public sector. Thus, to groom potential future leaders, the organization not only needs a succession planning program, but also commitment from the leaders. This paper analyzes the influence of leadership style characteristics on preparing future leaders through succession planning programs in Malaysia’s public sector. Four dimensions of transformational leadership styles were used which included idealized influence, inspirational motivation, individualized consideration, and intellectual stimulation. This study employed the Multifactor Leadership Questionnaire and the effective Succession Planning and Management Questionnaire which were administered to 394 public servants from Malaysia’s public sector. Data was analyzed using multiple regression analysis. The results of the multiple regression analysis demonstrated that individualized influence was the main predictor of succession planning programs. Therefore, it is crucial for leaders to continue observing and modifying their leadership style(s) and behavior to be effective leaders.


2016 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Yunia Insanatul Karimah

The purpose of this research is to find out the influence of leadership competencyand organization culture to customer satisfaction either directly or indirectly throughresponsive behavior employees. This research has three variables namely independentvariables (leadership competency and organizational culture), mediating variable (responsivebehavior) and dependent variable (customer satisfaction). The population in thisresearch are frontliners and customer of PT Garuda Indonesia Surabaya Branch Office.The technique of data collection is the census method. Data are gathered by questionnairesgiven to 42 frontliners and customers of PT Garuda Indonesia Surabaya BranchOffice. This research used quantitative approach with multiple regression analysis. Theresult shows that leadership competency, organizational culture and frontliner responsivebehavior have significantly influence to customer satisfaction. Responsive behavior doesnot mediate the influence of leadership competency and organizational culture to customersatisfaction.


Media Ekonomi ◽  
2013 ◽  
Vol 22 (2) ◽  
pp. 123
Author(s):  
Hikmathiar Ramadhan ◽  
Tatik Mariyanti

<p>This paper discusses the analysis of the effect of taxes and subsidies and ZIS (Zsakat, Infaq and Sedekah) to the reduction of poverty in Indonesia in the period 1994 to 2013. The variables used in include taxes, subsidies, ZIS and poverty of the State of Indonesia. The method used in this thesis is a multiple regression method along with the classical assumptions. This study aims to determine the relationship between variables taxes, subsidies and ZIS against poverty. In addition, this study also aims to look at the variables which play a role in reducing poverty. The results using multiple regression analysis, it appears that all the independent variables are not significant and have adjusted R-square is nice. Next to the classical assumption test, based on the results of research there is a violation of classical assumptions in this research is the Normality.</p>


2018 ◽  
Vol 4 (2) ◽  
pp. 95-105
Author(s):  
As’at Rizal ◽  
Alshaf Pebrianggara ◽  
Achmad Ansori

The purpose of this study was to determine the factors that influence the performance of employees at PT. Introduce Results Overlay which includes Organizational Commitment (X1) Organizational Culture (X2) and Work Motivation (X3). This study uses a quantitative method sample 60 employees at PT. Deliver Overlay Results as respondents. Data collection is done using questionnaires. The data were analyzed using statistical , namely by using multiple regression analysis, the processing of which was carried out with the SPSS version 25.0 program. 1) The results of the analysis prove that the Organizational Commitment, Organizational Culture and Motivation variables simultaneously affect the performance of employees at PT. Deliver Results Overlays. 2) The results of the analysis prove that Organizational Commitment and Motivation have a partial effect on Employee Performance, while Organizational Culture has no partial effect on Employee Performance. 3) Result prove that between Organizational Commitment, Organizational Culture and Motivation, Motivation variables have the most significant influence on Employee Performance at PT. Deliver Results Overlays.


2014 ◽  
Vol 3 (02) ◽  
Author(s):  
Aylitalia Aylitalia ◽  
M. As'ad Djalali

Abstract. This study examined  the relationship between task oriented leadership style and management of non financial rewards to work motivation at PT.XYZ  Surabaya. Variables measured by the scale of the study variables 4 choices. Research subjects were 62 employees were taken random sampling. Data collected were analyzed using multiple regression analysis techniques. The results of multiple regression analysis showed variable task oriented leadership style and management on non financial   rewards   associated   significantly  with work motivation (F = 20,911; p = 0,000). Both variables contributed 41,50% of the work motivation. Separately, task oriented leadership style has a highly significant correlation with motivation to work at t = 5,565 amd   p=0,000 ( p< 0,01), non financial rewards management while  significantly    correlated   with   motivation  to  work  with t = 3,997  and  p = 0,000 ( p< 0,01 ).Keywords : task oriented leadership style, management of non financial rewards, work motivation    


2020 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Agung Fajar Ilmiyono ◽  
Rima Auliyamartha Agustina

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size


2021 ◽  
Vol 4 (2) ◽  
pp. 67-76
Author(s):  
Zef Arfiansyah

This study aims to examine whether tax avoidance and tax risk affect the value of the company and examine whether the existence of an independent commissioner moderates the effect of tax avoidance and tax risk on company value. Multiple regression analysis of 180 companies a year was conducted. The results of this study indicate that tax avoidance has a positive effect on firm value, while tax risk has no effect. In addition, this study also concludes that independent commissioners are seen by investors as a party that inhibits tax avoidance by management so as not to maximize the shift in prosperity from the state to investors. This research has implications (1) for companies, the practice of avoidance of tax avoidance that will not aggressively increase the value of the company, (2) for taxation institutions it provides an overview of tax risks in Indonesia in the context of drafting legislation. Penelitian ini bertujuan untuk menguji apakah penghindaran pajak dan risiko pajak berpengaruh terhadap nilai perusahaan dan menguji apakah keberadaan komisaris independen memoderasi pengaruh penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Analisis regresi berganda terhadap 180 perusahaan tahun dilakukan. Hasil penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh positif terhadap nilai perusahaan, sedangkan risiko pajak tidak berpengaruh. Hal ini menunjukkan bahwa pemegang saham menilai positif penghindaran pajak yang dilakukan manajemen, mereka memandang bahwa penghindaran pajak tersebut dapat meningkatkan kesejahteraan pemegang saham. Di sisi lain, risiko pajak tidak berpengaruh terhadap nilai perusahaan. Selain itu, penelitian ini juga menyimpulkan bahwa komisaris independen dipandang investor sebagai pihak yang menghambat penghindaran pajak oleh manajemen sehingga tidak memaksimalkan pergeseran kemakmuran dari negara ke investor. Penelitian ini memberikan implikasi (1) bagi perusahaan, praktik penghindaran penghindaran pajak yang tidak agresif akan meningkatkan nilai perusahaan, (2) bagi institusi perpajakan hal ini memberikan gambaran risiko pajak di Indonesia dalam rangka penyusunan peraturan perundangan.


Author(s):  
Sayf El-Haq Arriva As-Sunayniy

The purpose of this research is to determine the effect of the leadership, and organizational culture on the employee performance. This is an associative explanatory research with multiple regression analysis method used. Total numbers of samples of this research is 40 people, which their data collection are taken using questionnaires. Research shows that simultaneously leadership, and organizational culture had a positive and significant effect on the employee performance. While partially, only organizational culture is affecting positively and significantly to the employee performance.


1982 ◽  
Vol 54 (3) ◽  
pp. 800-802 ◽  
Author(s):  
W. Gill Woodall ◽  
Susan E. Kogler Hill

Research on leadership has suggested a possible relationship between style of leadership and being able to understand the viewpoints of others. The present investigation sought to determine the relationship between two measures of empathy and style of leadership. 127 undergraduate students, participating in small groups, were given Hobart and Fahlberg's predictive empathy measure, Barrett-Lennard's Relationship Inventory (perceived empathy), and Fiedler's Least Preferred Co-worker Scale (leadership style). A multiple regression analysis indicated that predictive empathy was a significant but moderate predictor of style while perceived empathy was not a significant predictor. The results were discussed in terms of future research and theory building.


1983 ◽  
Vol 26 (1) ◽  
pp. 71-88 ◽  
Author(s):  
Milton Bloombaum

The Hawthorne experiments performed fifty years ago concluded that variations in factor workers' productivity were to be accounted for in terms of human factors. Franke and Kaul (1978) retrieved the original data of these remarkable experiments and showed through application of stepwise multiple regression analysis that over 90% of the observed variance in worker output could be accounted for in terms of the measured variables of the First Relay Experiment, rather than human factors. The present effort reinterprets several of the coefficients reported by Franke and Kaul and suggests that their conclusions rest on a strong algebraic component of the analysis as well as on violated assumptions, confounded variables, index correlations, the meaning of measurement, and so forth. Reanalysis is here performed with SSA-1, an ordinal technique, leading to conclusions in support of those of the original researchers.


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