PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Andhika Dwi Abriyanti ◽  
Siti Rofingatun ◽  
Mariolin A. Sanggenafa

This study aims to determine the effect of internal control, compliance, additional income conditional on the ethical behavior of employees of the revenue management agency in Jayapura district. This research is correlation research or relationship, with the unit of analysis being studied are employees who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested for validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included the normality test for linearity heteroscedasticity and the linearity test data analysis method used was multiple linear regression analysis using the statistical analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does not have a significant effect on employee ethical behavior, while the Compliance and SupplementaryConditional variables have a significant effect on employee ethical behavior. Variables Internal control, compliance and management compensation together (simultaneous) have a positive and significant effect on employee ethical behavior.

Author(s):  
Riwi Sumantyo ◽  
Arry Budi Saputro

This research has an aim to determine the factors that influence the success of an investor in stock investments in Surakarta city, Central Java. The variables studied are investor experience, the time in which stocks are sold, education level and total capital. The data collection is conducted through interviews, utilizing questionnaires, and direct observations with a total sample of 90 investors which were selected using the proportional random sampling technique. The analysis tool utilized in this study is the multiple linear regression analysis The research results showed the four variables, investor experience, time in which stocks are sold, education level, and the total capital, individually have a positive on the investors’ success in stock investments in Indonesia Stock Exchange. The variable with the greatest influence on the investor’s stock investments success in Indonesia Stock Exchange is the capital. The recommendations are investors must participate in stock analysis trainings, both fundamental and technical to reduce risks, investors are suggested to never place 100% of their investments in the same stock portfolio and instead diversify it with other assets, further studies should encompass other variables that may influence the success of investors in stock investments. Securities companies are expected and authority to provide comfortability, risk considerations, and benefit, as well as security for investors’ fundsKeywords: investor’s success, investor’s experience, the time before stocks are sold, education level, and totalcapital, proportional random sampling classification.


2021 ◽  
Vol 2 (2) ◽  
pp. 234-242
Author(s):  
Endah Prihartini ◽  
Yeyen Nitakomala

In this research was conducted at the Central Perusahaan Daerah Air Minum of Majalengka Regency. The purpose of this study was to determine how the commitment, organizational and influence of job satisfaction on employee performance both partially and simultaneously. This research uses a survey method with descriptive and verification analysis. The technique of data collection  done by giving a questionnaire.  The population in this study is the Central Perusahaan Daerah Air Minum of Majalengka Regency with 49 respondents. Testing the research. Testing the research instrument is done by testing the validity and reliability test using a Likert scale. Data analysis tool use classic assumption test, multiple linear regression analysis, coefficient of determination analysis, t test, and F test. The result of this indicate that commitment organizational, job statisfaction and employee performance is a high category.  Commitment organizational has a positive and significant effect parttially on employee performance. Job satifactions has a positive and significant effect parttially on employee performance. Job satisfaction has a positive and significant effect purely on employee performance. Organizational commitment and job satisfaction together have a positive and significant effect simultaneously on employee performance.


2021 ◽  
Vol 31 (12) ◽  
pp. 3221
Author(s):  
I Made Surya Widhi Wibawa ◽  
I Ketut Suryanawa

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.


2018 ◽  
Vol 2 (2) ◽  
pp. 271-290
Author(s):  
Andi Permana Putra ◽  
Akram Akram ◽  
Hermanto Hermanto

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.


2018 ◽  
Vol 2 (1) ◽  
pp. 20-28
Author(s):  
Adhitomo Wirawan ◽  
Risfandi Risfandi

This study aims to determine the influence of library facilities, librarian performance, and quality of information on user satisfaction (students). The respondents of this research are Batam State Polytechnic students. Data collection techniques used questionnaires and documentation. Test the research instrument by using the validity and reliability analysis. Data analysis method used in this research is descriptive analysis and multiple linear regression analysis. This analysis tool is used to know how far library facilities (X1), librarian performance (X2), information quality (X3), to student satisfaction (Y). Partial research results indicate that library facility variables, librarian performance and information quality have positive and significant influence


2021 ◽  
Author(s):  
Patria Nagara

Singer study conducted to determine the effect a review of Planning and Control lending Against soundness ratio of non-performing loans at PT. BPR-LPN Koto Dalam. Purpose Of Research Singer is to review Test Operations And Operating simultaneous partial influence of Planning and Control lending Against soundness ratio of non-performing loans in PT.BPR-LPN Koto Dalam, used multiple linear regression analysis. The research instruments used test is the test of validity and reliability test. The Classical assumption test used is normality test, test multicollinearity, and heteroscedasticity test. As for the review hypothesis test, F test and t test. The analysis tool used to review the planning and Control Testing the effect of lending against soundness ratio of non-performing loans is a regression WITH 17:00 help SPSS version for windows. Research shows that the planning lending On The Level NOT affect the health of non-performing loans. It indicated WITH Singer t Namely -0176 and 0642 sig> 0.05 And The significant influences of the loan portfolio BETWEEN Control Against Health Level of non performing loan ratio indicated WITH HAL singer t_hitung That 0012 And 0793 sig <0.05. There is a significant influence BETWEEN The Planning and Control lending Against soundness ratio of non-performing loans is shown WITH HAL singer F_hitung 3,448 and sig (0.023 <0.05) and the coefficient of determination R square shows the figure 0327 OR 32.7%. So it can be said that the 32.7% rate of non-performing loans ratio of health is affected by Planning and Control of credit. While the remaining 67.3% is influenced by variables studied hearts lie Yang NOT Singer Research.


2019 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Taesar Wahyudi

This study aims to prove and analyze the effect of online customer reviews, online customer ratings on customer trust in online shopping at Shopee. This type of research is correlational research because this study aims to study the differences between two or more variables. The data collection method used is a survey method. The population in this study is the teenagers of the city of Mataram who bought 10-24 years who had bought fashion products online at Shopee. Purposive sampling technique, with a total sample of 120. The distribution of questionnaires using the form of goggles. The data analysis tool used is Multiple Linear Regression Analysis using the SPSS 22 program for Windows. The results of this study indicate that online customer reviews and online customer ratings have a significant positive effect on customer trust   Keywords : Online Customer Review, Online Customer Rating, Customer Trust.


2021 ◽  
Vol 2 (3) ◽  
pp. 133-141
Author(s):  
Sahrul Fahad ◽  
Anang Kistyanto

This research was conducted on employees of conventional state owned banks in the city of Surabaya. The goals of the research to analyze the relationship beetween job stress and cyberloafing on organizational commitment. Data collection used interviews and online questionnaires. The questionnaire consisted of 26 questions and was filled in by 58 respondents. Testing instruments using validity and reliability tests. The classical assumption test used on the research which included linearity test, heteroscedasticity test, multicollinearity test, and normality test. Regression test using multiple linear regression analysis. Testing hypothesis using the t test. research results reveal that job stress has no effect on organizational commitment, but the results of cyberloafing found that there was a positive effect on organizational commitment.


2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Budianto Ngo ◽  
Siti Rofingatun ◽  
Mariolin Sanggenafa

This study aims to determine the effect of attitudes towards the use of accounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of motivation on the use ofaccounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of emotions on system usage accounting at PT. Bank Mandiri in the city and district of Jayapura, todetermine the effect of the perception of the use of the accounting system at PT. Bank Mandiri in the city and Jayapura area. This study is a correlational study or the relationship between the independentvariables on the dependent variable and the analysis unit that is considered to be employees who have worked more than 6 months who have undergone a training period of 40 people. The questionnairetested its validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included normality test, linearity test, heteroscedasticity testand multicollinearity test, the data analysis method used was multiple linear regression analysis using a tool of analysis in SPSS 25 statistics. The results of this study indicate that attitude variables do notsignificantly influence the use of accounting systems, the motivation variable does not significantly influence the use of accounting systems, emotional variables have a significant effect on the use of accounting systems and perception variables do not significantly influence the use of accountingsystems.


Author(s):  
Muhammad Mathori ◽  
Uswatun Chasanah

This study aims to identify the determinants that influence the attitudes of consumers of green purchases and the willingness to pay more on green products, specifically on energy-saving lighting products. The variables studied included environmental knowledge, environmental awareness and perceived effectiveness. The sample of this study was 196 students, but out of 196 respondents after the questionnaire was distributed only 189 could be processed. Validity and reliability test results show valid values of loading factors of more than 0.4 while for reliability testing using the cronbach’s alpha criteria above 0.5 indicates reliable. Through the multiple linear regression analysis, the variables of environmental knowledge, environmental awareness and effectiveness are felt to have a positive and significant effect on the attitude of buying and willingness to pay more. Green purchasing attitudes and willingness to pay more have a positive and significant effect on green purchasing behavior. Green purchasing attitudes have a greater influence on green purchasing behavior compared to willingness to pay more.


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