scholarly journals Pengaruh Role Stress, Komitmen Profesional dan Independensi Terhadap Kinerja Auditor Melalui Etika Kerja Islam

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Fika Hartina Sari

Penelitian ini bertujuan untuk menganalisis pengaruh dari Role Stress, Komitmen Professional, dan Independensi terhadap Kinerja Auditor dan menggunakan Etika kerja Islam sebagai variabel intervening. Pengumpulan data menggunakan Kuesioner yang disebar kepada auditor dikantor Inspektorat Provinsi Sulawesi Selatan Kota Makassar. Data dianalisis menggunakan pengukuran skala Ordinal dan Penelitian ini menggunakan analisis regresi partial (Partial Least Square/PLS) 3,0 untuk menguji kesepuluh hipotesis yang diajukan dalam penelitian ini. Hasil penelitian menunjukkan penelitian yang dilakukan menggunakan analisis regresi partial PLS dengan pengukuran variabel menggunakan Outer Model dan Inner Model. Hal ini berarti kinerja Auditor di Kantor Inspektorat provinsi Sul-Sel Kota Makassar  perlu diperhatikan oleh auditor  karena hasil penelitian diperoleh ada yang signifkan dan tidak signifikan hubungan variabel endogen  terhadap variabel eksogen melalui variabel intervening  dan kinerja yang perlu diperbaiki oleh pihak auditor di inspektorat

2018 ◽  
Vol 2 (2) ◽  
pp. 95-105
Author(s):  
Oda Debora

Abstrak Ketangguhan dan kemandirian masyarakat merupakan dua faktor penting dalam fase pra-bencana karena merupakan salah satu bentuk persiapan menghadapi bencana. Ketangguhan terbentuk dari internal masyarakat yang dipengaruhi oleh kondisi lingkungan eksternal. Tujuan penelitian adalah mengetahui pengaruh faktor internal terhadap empat komponen fase pra-bencana. Analisis menggunakan Partial Least Square. Hasil estimasi inner model pengaruh langsung faktor internal terhadap eksternal menunjukkan nilai t-statistik sebesar 3.495 (α=0,05), sehingga terdapat pengaruh langsung positif yang signifikan antara faktor internal terhadap eksternal. Faktor eksternal dengan loading factor terbesar adalah population protection (0,380). Loading factor terbesar faktor internal adalah repetisi pengalaman (0,602). Masyarakat menaruh kepercayaan terhadap pemerintah desa terkait program kebencanaan. Pengalaman telah berhasil mengubah persepsi masyarakat tentang bencana sehingga terlaksanalah program pengurangan resiko bencana. Program dan kegiatan yang didasarkan pada pengalaman dan kepercayaan pada pemerintah dapat dikembangkan dalam rangka mengurangi kerentanan.   Kata Kunci : ketangguhan masyarakat, bencana alam, pengurangan resiko bencana.


2020 ◽  
Vol 7 (2) ◽  
pp. 125-139
Author(s):  
Abd. Rasyid Syamsuri ◽  
Abd. Halim ◽  
Dilla Darvita

Tujuan penelitian ini untuk menganalisis pengaruh adversity quotient dan komunikasi interpersonal dengan komitmen organisasi sebagai Intervening terhadap produktvitas karyawan. Penelitian ini kami lakukan di PT. Gloria Jaya Sejahtera Medan-Indonesia dengan pengumpulan data melalui pendekatan survei yang menyebar kuesioner kepada 40 karyawan. Teknik pengumpulan data dilakukan dengan wawancara, kuesioner dan observasi. Alat analisis yang digunakan pada penelitian ini menggunakan software Statistical Product and Service Solutions (SPSS) dan Stuctural Equation Model (SEM) dengan SmartPLS (Partial Least Square). Pengujian dengan model struktural (inner model) dapat diperoleh bahwa nilai R square untuk variabel komitmen organisasi (Z) dan produktivitas karyawan (Y) dapat dijelaskan oleh variabel adverstiy quotient (X1), dan komunikasi interpersonal (X2), sebesar 75,3%, dan 83,3 % sedangkan sisanya dijelaskan oleh varibel lain. Untuk uji kesesuain model (uji goodness of fit) dapat diketahui bahwa nilai Q2 = 0,958 > 0 yang berarti model penelitian adversity quotient (X1), komunikasi interpersonal (X2), komitmen organisasi (Z), dan produktivitas karyawan (Y) di PT. Gloria Jaya Sejahtera Medan memiliki kesesuaian. Hasil penelitian dengan uji-t dapat diketahui bahwa adversity quotient berpengaruh positif dan tidak signifikan terhadap komitmen organisasi dengan nilai t satistik sebesar 1,069 lebih kecil dari t-tabel 1,96, komunikasi interpersonal berpengaruh positif dan signifikan terhadap komitmen organisasi dengan nilai t satistik sebesar 4,259 lebih besar dari t-tabel 1,96, adversity quotient berpengaruh negatif dan signifikan terhadap produktvitas karyawan dengan nilai t satistik sebesar 2,632 lebih besar dari t-tabel 1,96, komunikasi interpersonal berpengaruh positif dan signifikan terhadap produktvitas kerja karyawan dengan nilai t satistik sebesar 2,900 lebih besar dari t-tabel 1,96, komitmen organisasi berpengaruh positif dan signifikan terhadap produktvitas karyawan dengan nilai t satistik sebesar 4,399 lebih besar dari t-tabel 1,96.


2018 ◽  
Vol 2 (2) ◽  
pp. 49-60 ◽  
Author(s):  
Asif Nawaz ◽  
Kamran Yousaf Sandhu

Keeping in view the importance of services industries especially the hospitality sector, the study analyzed behavioral outcomes of role stress in front line employees of three, four and five star hotels in Lahore for the first time in the Pakistani context. Stratified random sampling technique was used to collect data from 262 front line employee of six job positions. By using smart PLS 3.0 software that utilizes Partial Least Square Structure Equation Modeling (PLSSEM) technique, the study found role stress negatively affecting job satisfaction and positively affecting both burnout and turnover intention of employees. All relationships were significant at 99% confidence level. The result showed eroding effect of stress on job satisfaction and accumulating tendency towards burnout and turnover intention. The results of this study, not only confirmed to previous results, both in direction and strength of the relationship. Rather, provided new insight to understand the phenomenon in the hospitality sector of Pakistan.


2021 ◽  
Vol 3 (1) ◽  
pp. 45-52
Author(s):  
Dewi Anggun Puspitarini ◽  
Prawira Aros Purnama ◽  
Isti Riana Dewi

This study aims to analyze and obtain empirical evidence of deceptive behavior as a moderating variable of trust in purchasing through e-commerce purchase intentions. The data of this research were obtained from the results of collecting a questionnaire of 100 respondents who were consumers who had made transactions through e-commerce sites. Testing the hypothesis in this study using the measurement model (Outer Model) and structural models (Inner Model) with the application of Partial Least Square (PLS). The PLS program used is SmartPLS version 3.02.8. The results of this study indicate that trust has a positive effect on purchase intentions. However, with deceptive behavior as moderation, deceptive behavior weakens the relationship between trust in purchasing through E-Commerce and purchase intention as a mediating variable. Purchase intention is proven to be a mediating variable that mediates trust in mentally buying. The government should be more assertive in handling cases of e-commerce crime that are rife to create security and comfort for e-commerce site users.


Author(s):  
Eko Ravi Pratama Ravi ◽  
Zainal Ilmi ◽  
Irwansyah

Dalam penelitian ini melibatkan Dosen di Universitas Widyagama Samarinda. Dalam penelitian ini, untuk melihat kinerja Dosen tetap Universitas Widyagama Samarinda yang berjumlah 97 orang atau responden. Adapun analisis data yang digunakan oleh penulis adalah Structural Equation Model. Pengujian hipotesis dilakukan dengan analisis multivariate yang dijalankan melalui program SmartPLS. Analisis data melalui partial Least Square dilakukan melalui dua tahap, yaitu: Pertama, Menilai outer model atau model pengukuran. Kedua, Menilai Inner model atau model structural. Hasil penelitian menunjukkan bahwa Kompetensi berpengaruh positif dan signifikan terhadap organizational citizenship behavior. Pemberdayaan berpengaruh positif dan signifikan terhadap organizational citizenship behavior. Motivasi berpengaruh positif dan signifikan terhadap organizational citizenship behavior. Kompetensi berpengaruh negatif namun tidak signifikan terhadap kinerja dosen. Pemberdayaan berpengaruh positif dan tidak signifikan terhadap kinerja dosen. Motivasi berpengaruh positif dan signifikan terhadap kinerja dosen. organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja dosen. Kata Kunci: Kompetensi, Pemberdayaan, Motivasi, Organizational Citizenship Behavior, Kinerja.


2019 ◽  
Vol 20 (1) ◽  
pp. 77
Author(s):  
Kukuh Winarso ◽  
Moh. Jufriyanto

PT. X Provides paid internet services known as Indihome. The problem that occurs in Indihome Internet service is that there are 42.36% complaints from consumers to the service process provided by PT. X and there is a 7.46% complaint about the amount of the bill. The purpose of this study is to model and know what variables affect the quality of the Indihome Internet service. The method used is Partial Least Square (PLS). Partial Least Square (PLS) is one of the multivariate statistical analysis techniques that can handle multiple response variables and an explanatory variable. The variables used are tangible, empathy, assurance, reliability and responsiveness. The results of the research are the increase of R square value after the implementation of the A5 indicator that does not meet the model PLS. All five variables affect the quality of indihome Internet service is 76,1%. Based on the hypothesis test results on the outer model It is said that the variable indicator is valid with p-value = 0 < 0,05. In testing the inner model obtained that the variable tangible and responsiveness has no significant effect on the quality of Internet service Indihome, while the variable empathy, assurance, reliability significantly affect the quality of service Indihome Internet.


2020 ◽  
Vol 8 (5) ◽  
pp. 5438-5443

This study aims to model the relationship between predictor variables consisting of learning motivation (LM), parents' socioeconomic status (SS), and school environment (SE) which are all latent variables to academic achievement (AC) which are not latent variables. Modeling is done by the method of partial least square (PLS) which is expected to explore the various effects found in the inner model and also confirm the questionnaire items forming the latent variables. With a real level of 5%, almost all loading values on each latent variable are significant. Likewise, a simple linear relationship consisting of 5 models has a coefficient that has a significant effect. The influence of learning motivation (LM), parents' socioeconomic status (SS), school environment (SE) on academic achievement are 0.270, 0.249, and 0.320, respectively. while learning motivation (LM), socioeconomic status of parents (SS) contributing to academic achievement (AC) were 17.7% and 3.13%, respectively..


2021 ◽  
Vol 1 (1) ◽  
pp. 5-13
Author(s):  
Metta Susanti ◽  
Aldi Samara

This study aimed to examine the effect of profitability, leverage, liquidity, and Activities Against Empirical Study of Financial Distress Basic Chemical Industry Sub-Sectors that registered in Indonesia Stock Exchange either simultaneously or partially. In this study for the Profitability variable using indicators: the ratio of Return On Assets (ROA), and Return On Equity (ROE) , for the Leverage variable using indicators: the ratio of Debt to Asset Ratio (DAR), and Debt to Equity Ratio (DER) , to Liquidity variables using indicators: The ratio of cash (Cash Ratio), and the ratio of fast ( Quick Ratio ) , for variable activity using indicators: Inventory Turn Over ( ITO ), and Total Asset Turn Over ( TATO ) , to the variable Financial Distress use indicators: Financial Long Ratio (FLR) , Z-Score . . The population in this research is the basic chemical sub-sector industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 14 companies and the sample in this study is 12 . Hypothesis testing in this research was carried out using the Smart PLS (Partial Least Square) program. PLS is an alternative method of analysis with Structural Equation Modeling (SEM) based on variance. Outer Model Testing. Outer Model testing is done through Convergent validity, Discriminant Validity, Average Variance Extracted (AVE), Reliability Test. Inner Model Testing (Structural Model Evaluation). Inner model testing is done through the analysis of R Square (R2), Multicollinearity, F-Square (F2), Q-Square (Q2) and Analysis of Large Effects. The results of hypothesis testing in this study indicate that Profitability, Liquidity, Leverage and Activity can affect Financial Distress by 94.50% both simultaneously with the most dominant influence on Financial Distress partially derived from Profitability.


2019 ◽  
pp. 322
Author(s):  
Rahman Rahman ◽  
I Gusti Ayu Oka Suryawardani ◽  
Agung Suryawan Wiranatha

The Sasak Sade Village is inhabited by a people from generation to generation. As a place that has been known and visited by many tourists, the management of the Sasak Sade Village offers traditional building house and daily activities of local people as tourist attractions. It is very important to have good quality services to increase revisit intention in the future. The purposes of this research were to determine service quality that influences tourist satisfactions and revisit intention in Sasak Sade Village. This study used 85 respondents of domestic tourists and a purposive sampling technique. The analysis used in this study was a structural equation modeling (SEM) by using Smart Partial Least Square (PLS) 3.0. This study tested two models namely outer model to predict the relationship between indicator and variable, and inner model to predict between two variables.  The results of this research were: 1) the service quality significantly influenced the tourist satisfaction at the Sasak Sade Village; 2) the tourist satisfaction significantly influenced their revisit intention at the Sasak Sade Village; and 3) the service quality significantly influenced  their revisit intention at the Sasak Sade Village. Keywords: Service Quality, Tourist Satisfaction, Revisit Intention


2020 ◽  
Vol 4 (1) ◽  
pp. 91-111
Author(s):  
Ananto Prabowo ◽  
Devinta Palupi Indah Sari

This research aimed to examine the relationship between executives compensation toward shareholder wealth with company performance as a moderating variable. The first is to examine whether executives compensation influences company performance. Secondly, it examines whether executives compensation influences shareholder wealth. Thirdly, it examines whether company performance influences shareholder wealth. Lastly is to examine whether executives compensation influences shareholder wealth with company performance as moderating variable. The populations in this research are using the company that listed in Indonesia Stock Exchange (IDX) and categorized as LQ45 index that falls from 2013-2015. This research uses a purposive sampling method to collect a sample. The sample selected was analyzed using PLS (Partial Least Square) analysis which is an outer model and inner model. The results of this study show that executives compensation does not have a role to determine company performance. The second result shows that executives compensation has positive and influence shareholder wealth significantly. Another result shows that company performance has positive and influence shareholder wealth significantly. The last result shows that company performance is not a moderating variable in the relationship between executives compensation and shareholder wealth. Company performance is an independent variable that has a positive and significant relationship with shareholder wealth


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