scholarly journals Pengaruh Karakteristik Internal Auditor, Dukungan Manajemen Senior dan Budaya Organisasi Terhadap Efektivitas Internal Audit

2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Gumulya Sonny Marcel Kusuma
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Internal Audit ◽  
Sampling Technique ◽  
Positive Influence ◽  
Partial Least Square ◽  
Senior Management ◽  
Least Square ◽  
Management Support ◽  
Internal Auditor

This study examines the influence of internal auditor, senior management support, organizational culture on the effectiveness of internal audits. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 44 respondents internal auditors who work at BUMN and BUMD of Palembang. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of internal auditor and senior management support on the effectiveness of internal audits. Futhermore, it was found that there were no significant influence organizational culture on the effectiveness of internal audits.

scholarly journals Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

2019 ◽  
Vol 19 (2) ◽  
pp. 141
Author(s):  
Theresia Mentari ◽  
Gugus Irianto ◽  
Rosidi Rosidi
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Research Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Impact

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN JABATAN FUNGSIONAL AUDITOR TERHADAP KOMITMEN ORGANISASI DAN DAMPAKNYATERHADAP KINERJA AUDITOR INTERNAL (Studi pada BPKP dan Inspektorat Sumatera Selatan)

2019 ◽  
Vol 4 (1) ◽  
pp. 511
Author(s):  
Mella Handayani
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Structural Equation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Functional Position

This study examines the influence of organizational commitment, organizational culture, leadership style, functional position on performance of auditors.. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 98 government auditors who work at Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of  organizational culture, leadership style, functional position on performance of auditors. Futhermore, it was found that there were no significant influence on organizational culture, leadership style, functional position on performance of auditors with organizational commitment as antecedent

scholarly journals THE INFLUENCE OF INTRINSIC AND EXTRINSIC FACTOR ON COMMITMENT AND THE IMPACT ON THE PERFORMANCE OF EMPLOYEES

2015 ◽  
Vol 14 (1) ◽  
Author(s):  
Tri Bodroastuti ◽  
Aprillia Putri Andhani
Keyword(s):  
Hypothesis Testing ◽  
Structural Equation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Extrinsic Factors ◽  
And Performance ◽  
The Impact ◽  
Significant Positive Influence

This study aimed to determine the influence of intrinsic and extrinsic factors on commitment and impact on the performance of employees of Sejahtera Sunindo Trada Company. The populations in this study were employees of Sejahtera Sunindo Trada totaling 100 people. The entire population was sampled, so that the samples were 100 respondents. No sampling technique for this study since used census study which all employees which the workshop became respondents.The analytical tool used in this research was Structural Equation Model (SEM) using Partial Least Square (PLS). The first hypothesis testing showed there was no significant positive influnce between intrinsic factors and commitment by the t value was smaller than the value t table 1.274 < 1.96. The second hypothesis testing showed there was no with significant positive influnce between extrinsic factors with the commitment to the value of t is greater than t table is 1.973 > 1.96. The third hypothesis testing showed no significant positive influnce between commitment and performance and the intrinsic value of the t less than the value t table is 1.181 < 1.96. The fourth hypothesis showed there was no significant positive influence between intrinsic and performance with the value t was greater than t table 3.008 > 1.96. The fifth hypothesis was there no significant positive influence between extrinsic factors and performance by the t value greater than the value t table is 3.864 > 1.96.

scholarly journals Pengaruh Insentif dan Budaya Organisasi terhadap Komitmen Organisasi

2020 ◽  
Vol 2 (3) ◽  
pp. 587
Author(s):  
Cynthia Dewi ◽  
Joyce Angelique Turangan
Keyword(s):  
Organizational Culture ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Positive Influence ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling

In this study there are 3 variables used, namely incentives, organizational culture, and organizational commitment. X1 = incentives, X2 = organizational culture, and Y = organizational commitment. Incentives in the form of rewards, awards or benefits provided to employees for their hard work given to the company, so that indirectly foster their loyalty to the company. While organizational culture is a belief in the values that are embraced, and trusted, which values are the guidelines for every employee of the organization in carrying out organizational activities. And for organizational commitment is where employees in this organization want to remain part of the organization's members and want to do anything to remain in the organization. the purpose of this study was to determine the effect of incentives and culture on organizational commitment. The data used in this study are primary data. and this research data is processed using PLS-SEM (Partial Least Square - Structural Equation Modeling). The choice of using PLS-SEM is because the sample used in the study was relatively small, namely 26 people. Which is because the population used in this study is small. The population consists of employees of PT. Rizky Indah Makmur. From the results of this study, the fact is that there is a positive influence between the incentives and organizational culture on organizational commitment.Pada penelitian ini terdapat 3 variabel yang digunakan yaitu insentif, budaya organisasi, dan komitmen organisasi. X1= insentif, X2= budaya organsisi, dan Y= komitmen organisasi. Insentif adalah berupa imbalan, penghargaan atau tunjangan yang diberikan kepada karyawan atas kerja keras mereka yang mereka berikan kepada perusahaan, agar mereka secara tidak langsung menumbuhkan loyalitas mereka kepada karyawan. Sedangkan budaya organisasi adalah kepercayaan yang dianut akan nilai-nilai yang dipercayai, yang mana nilainilai tersebut sebagai pedoman setiap karyawan organisasi dalam menjalankan kegiatan organisasi. Dan untuk komitmen organisasi adalah situasi dimana karyawan pada organisasi tersebut ingin tetap menjadi bagian dari anggota organisasi tersebut dan ingin melakukan apa pun agar tetap berada di dalam organisasi tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif dan budaya organisasi terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini merupakan data yang bersifat data primer. Yang mana data penelitian ini diolah menggunakan PLS-SEM (Partial Least Square - Structural Equation Modeling). Pemilihan penggunaan PLS-SEM dikarenakan sample yang digunakan dalam penelitian relatif kecil, yaitu 26 orang. Yang mana hal tersebut disebabkan karena populasi yang digunakan dalam penelitian ini kecil. Populasi tersebut terdiri dari karyawan-karyawan PT. Rizky Indah Makmur Dari hasil penelitian ini didapatkan bahwa terdapat pengaruh positif antara indentif dan budaya organisasi terhadap komitmen organisasi.

scholarly journals Self Efficacy on Work at Government Agencies in Bandung, Indonesia

2017 ◽  
Vol 6 (6) ◽  
pp. 1-8
Author(s):  
Senen Machmud
Keyword(s):  
Job Satisfaction ◽  
Self Efficacy ◽  
Structural Equation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Government Agencies ◽  
High Level

This study aims to determine the effect of self-efficacy towards work perception and job satisfaction. The population of this study is the employees of government agencies in Bandung, Indonesia. The total samples are 117 employees with purposive sampling technique. This study uses Partial Least Square-Structural Equation Modeling (SEM) for analyzing the data. The results showed that self-efficacy significantly influences the work perception and job satisfaction. Moreover, it is found that work perception has a significant effect on job satisfaction. It shows that the level of self-efficacy can increase the work perception and job satisfaction. It indicates that the high level of self-efficacy will be a positive influence on the behavior of employees in conducting their duties so that it can increase their job satisfaction.

scholarly journals Employee Quality Performance, Customer Orientation and Loyalty: Antecedent and Outcome of Customer Satisfaction

2019 ◽  
Vol 15 (4) ◽  
pp. 37
Author(s):  
Farzana Riva ◽  
Nawshin Tabassum Tunna ◽  
Mohammad Rabiul Basher Rubel
Keyword(s):  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Customer Orientation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Quality Performance

The objective of the current study is to assess the influence of employee quality performance, customer orientation as the antecedents of customer satisfaction and customer loyalty is the outcome of customer satisfaction of restaurant customer in the context of Bangladesh. The anticipated model aims to enhance the understanding of the influence of employee quality performance, customer orientation on customer satisfaction and consequential effect of customer satisfaction on customer loyalty. 295 customers were assessed with a self-administered questionnaire incorporating purposive judgmental sampling that is a non-probability sampling technique. A second-generation data analysis technique-structural equation modeling partial least square (SEM-PLS) was used to analyze the data and to test the hypothesized relationship. The result of the analysis showed a significant positive influence of employee quality performance and customer orientation on customer satisfaction. Moreover, customer satisfaction has been found having a significant positive relationship with customer loyalty. The study can help the management of the restaurants to realize the significance of employee quality performance and customer orientation on customer satisfaction as well as customer satisfaction on loyalty.

Factors Affecting Internal Control of Zakat Organizations in Tawhidi String Relationship Perspective

2018 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Achmad Aryandra ◽  
Yuswar Z. Basri ◽  
Tatik Mariyanti
Keyword(s):  
Organizational Culture ◽  
Strategic Planning ◽  
Internal Control ◽  
Structural Equation ◽  
Internal Audit ◽  
Equation Model ◽  
Study Data ◽  
Partial Least Square ◽  
Least Square ◽  
External Audit

The purpose of this study is to determine the factors that affect the internal control of zakat organizations. The variables of this study are organizational culture, strategic planning, external audit, internal audit and internal control. The study data were collected through 326 questionnaires obtained from employees and leaders from five zakat organizations in Indonesia. The approach of this research is Tawhidi String Relation (TSR). Data analysis in this research using method Structural Equation Model-Partial Least Square (SEM-PLS).The results of the study found that:(1). Organizational culture, strategic planning, external audit, and internal audit have positive and significant effect on internal controls; (2). Strategic planning, internal audit and internal control have positive and significant effect on organizational culture, while external audit has no significant effect on organizational culture; (3). Organizational culture, external audit, internal audit and internal control have positive and significant effect on strategic planning; (4). Organizational culture, strategic planning, internal audit and internal control have positive and significant effect on external audit; and (5). Organizational culture, strategic planning, external audit, and internal control have positive and significant effect on internal audit.

scholarly journals Pengaruh Kompetensi Kewirausahaan dan Kelanggengan Usaha Terhadap Keunggulan Bersaing

2018 ◽  
Vol 2 (1) ◽  
pp. 65 ◽  
Author(s):  
Asep Kurniawan ◽  
Yun Yun
Keyword(s):  
Structural Equation Modeling ◽  
Competitive Advantage ◽  
Structural Equation ◽  
Sampling Technique ◽  
Data Retrieval ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Business Continuity ◽  
Equation Modeling

Abstract. The purpose of this study is to determine the influence of entrepreneurial competence and business sustainability to competitive advantage. The research method used is a quantitative method. The population in this study is the culinary SMEs in Cimahi City with the number of samples of 50 respondents. The sampling technique used is purposive sampling. Data retrieval technique used is a questionnaire by using Likert instrument measuring scale. Data analysis technique used is Partial Least Square- Structural Equation Modeling. The results showed that there is a positive influence of entrepreneurial competence variables and business continuity to the competitive advantage of business in the field of culinary in the City of Cimahi Keywords: Business Continuity; Competitive Advantages; Entrepreneurship Competencies  Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh kompetensi kewirausahaan dan kelanggengan usaha terhadap keunggulan bersaing. Metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM kuliner di Kota Cimahi dengan jumlah sampel sebanyak 50 orang responden. Teknik sampling yang digunakan adalah sampling purposive. Teknik penarikan data yang digunakan adalah kuesioner dengan menggunakan skala ukur instrumen likert. Teknik analisis data yang digunakan adalah Partial Least Square- Structural Equation Modeling. Hasil penelitian menunjukan bahwa terdapat pengaruh positif variabel kompetensi kewirausahaan dan kelanggengan usaha terhadap keunggulan bersaing usaha di bidang kuliner di Kota Cimahi  Kata Kunci: Kelanggengan Usaha; Keunggulan Bersaing; Kompetensi Kewirausahaan

scholarly journals THE DETERMINATION OF SHARIA GOVERNANCE ON BAITUL MAAL WA TAMWIL (BMT) IN DEPOK CITY

2019 ◽  
Vol 5 (2) ◽  
pp. 102
Author(s):  
Sepky Mardian ◽  
Izzatun Nissa ◽  
Nursanita Nasution
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Internal Control ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Influence

This study aimed to examine the influence of organizational culture, organizational commitment and internal control over sharia governance. The object in this study was BMT in Depok City, West Java. Sampling was done by purposive sampling technique to obtain a sample of 5 BMTs. While respondent sampling was done by simple random sampling technique. Data collection techniques in the study were conducted by questionnaire. The type of research was associative by using methods of Partial Least Square (PLS). The study found that organizational culture and internal control have a significant positive influence on sharia governance. While organizational commitment has a positive but not significant effect on sharia governance.

The effect of work environment, leadership style, and organizational culture towards job satisfaction and its implication towards employee performance in Parador Hotels and Resorts, Indonesia

2017 ◽  
Vol 59 (6) ◽  
pp. 1337-1358 ◽  
Author(s):  
Suharno Pawirosumarto ◽  
Purwanto Katijan Sarjana ◽  
Rachmad Gunawan
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Work Environment ◽  
Leadership Style ◽  
Structural Equation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type

Purpose The purpose of this paper is to determine the effect of the work environment, leadership style and organizational culture on job satisfaction and its implication toward the performance of the employees. Design/methodology/approach The research population was the whole 642 employees of Parador Hotels and Resorts, Indonesia. The amount of the samples was determined with the formula of Slovin, and the Structural Equation Modelling (SEM) sample consideration was equal to 200 employees. As many as 179 questionnaires were returned and sent for analysis. Proportionate stratified sampling was used for the sampling technique, and sample elements were determined by accidental sampling method. The analytical method used in this study was descriptive statistics and SEM–Partial Least Square with IBM Statistical Package for the Social Sciences (IBM SPSS) Statistics 22.0 software and WarpPLS 3.0 program. Findings The results show that work environment, leadership style and organizational culture have a positive and significant impact on job satisfaction, but only the leadership style has a positive and significant effect on the employee performance. Job satisfaction does not give a significant and positive effect on employee performance and it is not a mediating variable. Originality/value As indicated by the findings, the role of leaders in hotel industry, in this case general manager (gm), is of importance. Without a high-quality gm, job satisfaction and organizational culture will not be achieved.

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