Pub Date : 2021-07-18DOI: 10.31000/combis.v3i2.7435
A. Rauf
Penelitian ini dilakukan pada PT. Voltras Travel menggunakan penilaian kinerja dan pemberian kompensasi sebagai variabel independen, dan prestasi kerja prestasi kerja karyawan sebagai variabel dependen. Tujuan penelitian ini untuk mengetahui determinasi penilaian kinerja dan pemberian kompensasi terhadap prestasi kerja karyawan. Peniltian ini menggunakan teknik sampel jenuh, yang berarti seluruh anggota populasi dalam hal ini karyawan PT. Voltras Travel yang berjumlah 35 orang. Data penelitian dikumpulkan dengan menggunakan kuesioner model skala likert. Uji validitas butir dihitung dengan memakai koefisien korelasi Product Moment, dan reliabilitas dihitung memakai koefisien Cronbach Alpha. Berdasarkan hasil penelitian didapatkan hasil sebagai berikut. pertama determinasi penilaian kinerja (X1) terhadap prestasi kerja (Y) hanya sebesar 7,1% dan sisanya 92,9% dipengaruhi faktor-faktor lain. Dari uji t didapatkan nilai thitung 1.587 < ttabel 1,692, yang berarti pengaruhnya tidak signifikan. Kedua besarnya kemampuan pemberian kompensasi mempengaruhi prestasi kerja sebesar 27,2% dan sisanya 72,8% dipengaruhi faktor-faktor lain. Dari uji t didapatkan nilai thitung 3.509 > ttabel 1,692, yang berarti pengaruhnya signifikan. Dan ketiga besarnya sumbangan penilaian kinerja dan pemberian kompensasi secara bersama-sama terhadap prestasi kerja karyawan 27,2% dan sisanya 72,8% dipengaruhi oleh variabel-variabel lain. Dan dengan perhitungan uji F didapatkan hasil Fhitung 5,983 > Ftabel 3,29 yang berarti signifikan.Kata kunci : Penilaian Kinerja, Pemberian Kompensasi, Prestasi Kerja Karyawan
{"title":"DETERMINASI PENILAIAN KINERJA DAN PEMBERIAN KOMPENSASI TERHADAP PRESTASI KERJA KARYAWAN","authors":"A. Rauf","doi":"10.31000/combis.v3i2.7435","DOIUrl":"https://doi.org/10.31000/combis.v3i2.7435","url":null,"abstract":"Penelitian ini dilakukan pada PT. Voltras Travel menggunakan penilaian kinerja dan pemberian kompensasi sebagai variabel independen, dan prestasi kerja prestasi kerja karyawan sebagai variabel dependen. Tujuan penelitian ini untuk mengetahui determinasi penilaian kinerja dan pemberian kompensasi terhadap prestasi kerja karyawan. Peniltian ini menggunakan teknik sampel jenuh, yang berarti seluruh anggota populasi dalam hal ini karyawan PT. Voltras Travel yang berjumlah 35 orang. Data penelitian dikumpulkan dengan menggunakan kuesioner model skala likert. Uji validitas butir dihitung dengan memakai koefisien korelasi Product Moment, dan reliabilitas dihitung memakai koefisien Cronbach Alpha. Berdasarkan hasil penelitian didapatkan hasil sebagai berikut. pertama determinasi penilaian kinerja (X1) terhadap prestasi kerja (Y) hanya sebesar 7,1% dan sisanya 92,9% dipengaruhi faktor-faktor lain. Dari uji t didapatkan nilai thitung 1.587 < ttabel 1,692, yang berarti pengaruhnya tidak signifikan. Kedua besarnya kemampuan pemberian kompensasi mempengaruhi prestasi kerja sebesar 27,2% dan sisanya 72,8% dipengaruhi faktor-faktor lain. Dari uji t didapatkan nilai thitung 3.509 > ttabel 1,692, yang berarti pengaruhnya signifikan. Dan ketiga besarnya sumbangan penilaian kinerja dan pemberian kompensasi secara bersama-sama terhadap prestasi kerja karyawan 27,2% dan sisanya 72,8% dipengaruhi oleh variabel-variabel lain. Dan dengan perhitungan uji F didapatkan hasil Fhitung 5,983 > Ftabel 3,29 yang berarti signifikan.Kata kunci : Penilaian Kinerja, Pemberian Kompensasi, Prestasi Kerja Karyawan","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130438975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-07DOI: 10.31000/combis.v3i2.7638
Andi Kusuma Negara, Metha Dwi Apriyanti, Hustna Dara Sarra, Sinta Puspita Sari
This study aims to examine the effect of company size, board of commissioners size, institutional ownership, and profitability on corporate social responsibility disclosure. The measurement of corporate social responsibility is based on the GRI Guidelines Version 4.0 (2013) to calculate the number of corporate social responsibility disclosures made by companies. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2015 period. The total sample of this research is 11 companies with 4 years of observation. So, the total sample studied is 44 data. Data analysis was carried out using the classical assumption test and hypothesis testing using multiple linear regression methods. The results of this study indicate that company size has a significant positive effect on CSRD with a t_count value of 7.319 > t_table 2.02619 with a p value of 0.000 <0.05 and institutional ownership has a significant positive effect on CSRD with a t_count value of 2.631 > t_table 2.02619 with p value of 0.012 <0.05, while the board of commissioners size variable has no effect on CSRD with a t_count value of -0.373 < t_table 2.02619 with a p value of 0.711 > 0.05 and profitability has no effect on CSRD with a t_count value of -1.425 < t_table 2.02619 with a p value of 0.163 > 0.05. And company size, board of commissioners size, institutional ownership, and profitability jointly affect CSRD with F_count (14.411) > F_table (2.63) and probability 0.000 < 0.05.
{"title":"UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE","authors":"Andi Kusuma Negara, Metha Dwi Apriyanti, Hustna Dara Sarra, Sinta Puspita Sari","doi":"10.31000/combis.v3i2.7638","DOIUrl":"https://doi.org/10.31000/combis.v3i2.7638","url":null,"abstract":"This study aims to examine the effect of company size, board of commissioners size, institutional ownership, and profitability on corporate social responsibility disclosure. The measurement of corporate social responsibility is based on the GRI Guidelines Version 4.0 (2013) to calculate the number of corporate social responsibility disclosures made by companies. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2015 period. The total sample of this research is 11 companies with 4 years of observation. So, the total sample studied is 44 data. Data analysis was carried out using the classical assumption test and hypothesis testing using multiple linear regression methods. The results of this study indicate that company size has a significant positive effect on CSRD with a t_count value of 7.319 > t_table 2.02619 with a p value of 0.000 <0.05 and institutional ownership has a significant positive effect on CSRD with a t_count value of 2.631 > t_table 2.02619 with p value of 0.012 <0.05, while the board of commissioners size variable has no effect on CSRD with a t_count value of -0.373 < t_table 2.02619 with a p value of 0.711 > 0.05 and profitability has no effect on CSRD with a t_count value of -1.425 < t_table 2.02619 with a p value of 0.163 > 0.05. And company size, board of commissioners size, institutional ownership, and profitability jointly affect CSRD with F_count (14.411) > F_table (2.63) and probability 0.000 < 0.05.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123679852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-07DOI: 10.31000/combis.v3i2.7653
S. Nilawati, Bambang Suhartoyo, Masturo Masturo, Vinthya Dwi Darmawanti
The purpose of this study was to determine the effect of the recruitment and selection process on employee performance at Smartclub Trader Wholesale Metropolis. To find out which factors have a more dominant influence on employee performance at Smartclub Trader Wholesale Metropolis. The subjects in this study were 58 employees in the HRD section at Smartclub Trader Wholesale Metropolis. The data analysis method used in this study uses the help of a computerized system (SPSS Computer Program version. 23) to test whether there is an influence between the recruitment and selection process on employee performance. The data collection technique is the questionnaire method, while the analysis technique used is multiple regression analysis with the t test and F test. Partial calculation results are obtained for the recruitment process t count 6.512 > t table 2.00404 and selection t count 2.341 > t table 2, 00404, it can be concluded that the process of recruitment and selection has a partial effect on employee performance. While the simultaneous test results obtained F count 21.977 > F table 3.16. This means that the recruitment and selection processes jointly affect the performance of employees at Smartclub Trader Wholesale Metropolis
{"title":"KINERJA KARYAWAN: PROSES REKRUTMEN DAN SELEKSI PADA SMARTCLUB TRADER WHOLESALE","authors":"S. Nilawati, Bambang Suhartoyo, Masturo Masturo, Vinthya Dwi Darmawanti","doi":"10.31000/combis.v3i2.7653","DOIUrl":"https://doi.org/10.31000/combis.v3i2.7653","url":null,"abstract":"The purpose of this study was to determine the effect of the recruitment and selection process on employee performance at Smartclub Trader Wholesale Metropolis. To find out which factors have a more dominant influence on employee performance at Smartclub Trader Wholesale Metropolis. The subjects in this study were 58 employees in the HRD section at Smartclub Trader Wholesale Metropolis. The data analysis method used in this study uses the help of a computerized system (SPSS Computer Program version. 23) to test whether there is an influence between the recruitment and selection process on employee performance. The data collection technique is the questionnaire method, while the analysis technique used is multiple regression analysis with the t test and F test. Partial calculation results are obtained for the recruitment process t count 6.512 > t table 2.00404 and selection t count 2.341 > t table 2, 00404, it can be concluded that the process of recruitment and selection has a partial effect on employee performance. While the simultaneous test results obtained F count 21.977 > F table 3.16. This means that the recruitment and selection processes jointly affect the performance of employees at Smartclub Trader Wholesale Metropolis","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126450293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-07DOI: 10.31000/combis.v3i2.7645
Abdul Karim Butar-butar, Muh Hasan, Rika Mardiani
This study aims to determine the effect of Managerial Ownership, Audit Committee, Leverage (DER) and Profitability (ROA) on the Integrity of Financial Statements. This research is included in associative research (relationship). The population in this study were all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The sample selection used a purposive sampling method. Based on predetermined criteria, a sample of 9 companies was obtained with a total population of 48 companies. The data analysis method used is panel data regression analysis. The results showed that managerial ownership, audit committee and leverage (DER) had no effect on the integrity of financial statements, while profitability (ROA) had an effect on the integrity of financial statements.
{"title":"INTEGRITAS LAPORAN KEUANGAN: KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE DAN PROFITABILITAS","authors":"Abdul Karim Butar-butar, Muh Hasan, Rika Mardiani","doi":"10.31000/combis.v3i2.7645","DOIUrl":"https://doi.org/10.31000/combis.v3i2.7645","url":null,"abstract":"This study aims to determine the effect of Managerial Ownership, Audit Committee, Leverage (DER) and Profitability (ROA) on the Integrity of Financial Statements. This research is included in associative research (relationship). The population in this study were all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The sample selection used a purposive sampling method. Based on predetermined criteria, a sample of 9 companies was obtained with a total population of 48 companies. The data analysis method used is panel data regression analysis. The results showed that managerial ownership, audit committee and leverage (DER) had no effect on the integrity of financial statements, while profitability (ROA) had an effect on the integrity of financial statements.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115832980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-07DOI: 10.31000/combis.v3i2.7642
Ogie Sanjaya, Muhammad Teguh Prasetyo, R. Puspitasari, Ririen Nooraeni
The purpose of this study was to determine the effect of Leverage, Liquidity, Profitability and Company Size on Accounting Conservatism in food and beverage sub-sector companies on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2013-2017. The population of this study includes food and beverage companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sampling technique used purposive sampling technique. Based on the criteria set, the number of 9 companies is obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that partially Leverage and Liquidity had no effect on Accounting Conservatism, while Profitability and Firm Size had an effect on Accounting Conservatism.
{"title":"KONSERVATISME AKUNTANSI : LEVERAGE, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN","authors":"Ogie Sanjaya, Muhammad Teguh Prasetyo, R. Puspitasari, Ririen Nooraeni","doi":"10.31000/combis.v3i2.7642","DOIUrl":"https://doi.org/10.31000/combis.v3i2.7642","url":null,"abstract":"The purpose of this study was to determine the effect of Leverage, Liquidity, Profitability and Company Size on Accounting Conservatism in food and beverage sub-sector companies on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2013-2017. The population of this study includes food and beverage companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sampling technique used purposive sampling technique. Based on the criteria set, the number of 9 companies is obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that partially Leverage and Liquidity had no effect on Accounting Conservatism, while Profitability and Firm Size had an effect on Accounting Conservatism.","PeriodicalId":166319,"journal":{"name":"Jurnal Comparative: Ekonomi dan Bisnis","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123207869","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：