Pub Date : 2022-12-06DOI: 10.15408/akt.v15i2.28833
Pamungkas Faizal Randi, Sekar Akrom Faradiza
Many researches on fraudulent financial reporting have been carried out. It started with the fraud triangle theory which developed into a fraud diamond and is now known as the fraud pentagon. One of the factors in the fraud pentagon is arrogance. Arrogance is a trait arrogant in someone who believes that company rules or company controls do not apply to him. This study aims to examine the arrogance factor as measured by three variables, namely narcissism, CEO politicians and managerial ownership. The sample used in this study is a manufacturing company that listed on the IDX using 2018-2019 data. Data were analyzed using multiple linear regression. The results of this study indicate that arrogance as measured by narcissism has a positive effect on fraudulent financial reporting. The results of this research imply that users of financial statements should be more careful when financial statement present a lot number of CEO pictures because they have a greater possibility of fraud.
{"title":"Pendeteksian Fraud pada Laporan Keuangan melalui Narsisme, Politisi CEO dan Kepemilikan Manajerial","authors":"Pamungkas Faizal Randi, Sekar Akrom Faradiza","doi":"10.15408/akt.v15i2.28833","DOIUrl":"https://doi.org/10.15408/akt.v15i2.28833","url":null,"abstract":"Many researches on fraudulent financial reporting have been carried out. It started with the fraud triangle theory which developed into a fraud diamond and is now known as the fraud pentagon. One of the factors in the fraud pentagon is arrogance. Arrogance is a trait arrogant in someone who believes that company rules or company controls do not apply to him. This study aims to examine the arrogance factor as measured by three variables, namely narcissism, CEO politicians and managerial ownership. The sample used in this study is a manufacturing company that listed on the IDX using 2018-2019 data. Data were analyzed using multiple linear regression. The results of this study indicate that arrogance as measured by narcissism has a positive effect on fraudulent financial reporting. The results of this research imply that users of financial statements should be more careful when financial statement present a lot number of CEO pictures because they have a greater possibility of fraud.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86042380","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 : 2022-12-06DOI: 10.15408/akt.v15i2.28286
Andrew Reinhard Marulak Togatorop, Annisa Indira Larashati Bahari
COVID-19 pandemic attack all of Indonesia’s economic sectors, including stock market. One of the impacted were stocks that listed in JII70, which were index in Indonesia’s Stock Exchange that under the basis of sharia. To evaluate JII70 in handling pandemic, risk evaluation can be done, evaluation method that can be used is Rolling Beta. Beta show sensitivity of return that portfolio had against whole stock market performance. Rolling Beta itself is beta value that calculated in loop using Regression, in designated interval time, to make time series trend. Data were taken from JII70 and IHSG closing value, from May 2018–September 2022. Preliminary data analysis, using Augmented Dickey Fuller test show that JII70 and IHSG stationary before and during pandemic. Furthermore, beta analysis shows that JII70 has beta value at range 1,1–1,3 in 2018 before pandemic. However, after pandemic hit, JII70 beta value dropped, but can be maintained in 0,8–1,1. This showcase COVID-19 huge impact to Indonesia’s stock, including sharia stock, however, JII70 can rebound and maintain stable performance after pandemic going on.
{"title":"Stabilitas Beta Indeks JII70 di Bursa Saham Indonesia Pada Pandemi Covid-19","authors":"Andrew Reinhard Marulak Togatorop, Annisa Indira Larashati Bahari","doi":"10.15408/akt.v15i2.28286","DOIUrl":"https://doi.org/10.15408/akt.v15i2.28286","url":null,"abstract":"COVID-19 pandemic attack all of Indonesia’s economic sectors, including stock market. One of the impacted were stocks that listed in JII70, which were index in Indonesia’s Stock Exchange that under the basis of sharia. To evaluate JII70 in handling pandemic, risk evaluation can be done, evaluation method that can be used is Rolling Beta. Beta show sensitivity of return that portfolio had against whole stock market performance. Rolling Beta itself is beta value that calculated in loop using Regression, in designated interval time, to make time series trend. Data were taken from JII70 and IHSG closing value, from May 2018–September 2022. Preliminary data analysis, using Augmented Dickey Fuller test show that JII70 and IHSG stationary before and during pandemic. Furthermore, beta analysis shows that JII70 has beta value at range 1,1–1,3 in 2018 before pandemic. However, after pandemic hit, JII70 beta value dropped, but can be maintained in 0,8–1,1. This showcase COVID-19 huge impact to Indonesia’s stock, including sharia stock, however, JII70 can rebound and maintain stable performance after pandemic going on.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72668487","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 : 2022-12-06DOI: 10.15408/akt.v15i2.28659
Irma Suryani, Muhammad Syahrudin, F. Yohanes
Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impact on the cost of official travel which is carried out in accordance with budget standards and work programs that have been determined through the implementation of internal control functions.
{"title":"Pengaruh Pengendalian Intern Terhadap Efektivitas Biaya Perjalanan Dinas","authors":"Irma Suryani, Muhammad Syahrudin, F. Yohanes","doi":"10.15408/akt.v15i2.28659","DOIUrl":"https://doi.org/10.15408/akt.v15i2.28659","url":null,"abstract":"Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impact on the cost of official travel which is carried out in accordance with budget standards and work programs that have been determined through the implementation of internal control functions.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73708622","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 : 2022-12-06DOI: 10.15408/akt.v15i2.29123
Sainada Oktoby Sherly Abdillah, Fitri Yani Jalil
The level of investor prosperity is reflected in the stock price. Financial statement ratio analysis is used to determine the value of a company. Because banking is the focal point of the country’s economic activity, it attracts investors. The goal of this research is to look into the impact of profitability, growth opportunity, dividend policy, and firm age on the firm value of Indonesian commercial banks listed on the Indonesia Stock Exchange between 2015 and 2021. Purposive sampling was used in this study, and 59 data points were analyzed using multiple regression analysis. The findings revealed that profitability has a significant impact on firm value. Meanwhile, growth prospects, dividend policy, and firm age have no effect on firm value. Investors are drawn in by the size of the company’s profit. Due to a lack of understanding of the company’s internal and external conditions, bank growth does not always reflect abundant assets. Capital gains are preferred by many investors because they produce quick profits. The vulnerability of a company to new competitors grows with age.
{"title":"Implication on Firm Value in Indonesian Banking","authors":"Sainada Oktoby Sherly Abdillah, Fitri Yani Jalil","doi":"10.15408/akt.v15i2.29123","DOIUrl":"https://doi.org/10.15408/akt.v15i2.29123","url":null,"abstract":"The level of investor prosperity is reflected in the stock price. Financial statement ratio analysis is used to determine the value of a company. Because banking is the focal point of the country’s economic activity, it attracts investors. The goal of this research is to look into the impact of profitability, growth opportunity, dividend policy, and firm age on the firm value of Indonesian commercial banks listed on the Indonesia Stock Exchange between 2015 and 2021. Purposive sampling was used in this study, and 59 data points were analyzed using multiple regression analysis. The findings revealed that profitability has a significant impact on firm value. Meanwhile, growth prospects, dividend policy, and firm age have no effect on firm value. Investors are drawn in by the size of the company’s profit. Due to a lack of understanding of the company’s internal and external conditions, bank growth does not always reflect abundant assets. Capital gains are preferred by many investors because they produce quick profits. The vulnerability of a company to new competitors grows with age.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75626550","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 : 2022-12-06DOI: 10.15408/akt.v15i2.27226
Etty Murwaningsari, Sistya Rachmawati
Aspects of sales, purchases, and related credit as well as taxation, especially tax avoidance and institutional ownership, are important information for the company’s stakeholders, so the relevant regulations are important. This research method was carried out by taking secondary data, namely manufacturing companies listed on the Indonesian stock exchange, the number of research samples was 50 manufacturing companies, according to purposive sampling criteria during the 2016-2020 period (5 years) so that the number of samples was 250 observations. Using regression moderating, the results show that relationship loan transactions, relationship purchasing transactions, and relationship sales transactions have no effect on tax evasion. Meanwhile, institutional ownership weakens the effect of relationship loan transactions and relationship sales on tax avoidance, while the effect of relationship purchasing transactions on tax avoidance is not moderated by institutional ownership.
{"title":"Kepemilikan Institusional Memoderasi Pengaruh Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak","authors":"Etty Murwaningsari, Sistya Rachmawati","doi":"10.15408/akt.v15i2.27226","DOIUrl":"https://doi.org/10.15408/akt.v15i2.27226","url":null,"abstract":"Aspects of sales, purchases, and related credit as well as taxation, especially tax avoidance and institutional ownership, are important information for the company’s stakeholders, so the relevant regulations are important. This research method was carried out by taking secondary data, namely manufacturing companies listed on the Indonesian stock exchange, the number of research samples was 50 manufacturing companies, according to purposive sampling criteria during the 2016-2020 period (5 years) so that the number of samples was 250 observations. Using regression moderating, the results show that relationship loan transactions, relationship purchasing transactions, and relationship sales transactions have no effect on tax evasion. Meanwhile, institutional ownership weakens the effect of relationship loan transactions and relationship sales on tax avoidance, while the effect of relationship purchasing transactions on tax avoidance is not moderated by institutional ownership.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83577489","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 : 2022-12-06DOI: 10.15408/akt.v15i2.28671
Yanto Darmawan, Dwi Haryono Wiratno, S. Sururi, H. Subagyo
Google Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom.
{"title":"Analisis Niat Mahasiswa Diploma III Akuntansi Menggunakan Google Classroom","authors":"Yanto Darmawan, Dwi Haryono Wiratno, S. Sururi, H. Subagyo","doi":"10.15408/akt.v15i2.28671","DOIUrl":"https://doi.org/10.15408/akt.v15i2.28671","url":null,"abstract":"Google Classroom has become a popular e-learning management system in higher education during the covid-19 pandemic. However, successful implementation of Google Classroom requires acceptance by students. This study aims to explain the factors that influence accounting students’ intention to accept Google Classroom This study uses an Extended the Technology Acceptance Model to assess the acceptance and intention to use Google Classroom. Data was obtained from 326 students of Politeknik YKPN Yogyakarta through online questionnaire using Google Form. The Structural Equation Modelling – Partial Least Square approach is used to assess the measurement model and structural model. This study concludes that 1) perceived ease has no effect on students’ intention to use Google Classroom, 2) perceived of ease Google Classroom has a positive effect on perceived usefulness of Google Classroom, 3) perceived usefulness has a positive effect on students’ intention to use Google Classroom, 4) perceived behavioral control does not affect students’ intentions to use Google Classroom, and 5) subjective norms affect students’ intentions to use Google Classroom.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91182747","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 : 2022-12-06DOI: 10.15408/akt.v15i2.25101
Veronika Cindy Mey Tika Sari, Puji Nurhayati, Tiya Dzuralda
Indonesia is a country with the existence of a Sharia banking sector that operates side by side with conventional banks under the supervision of Bank Indonesia which is quite a lot. The existence of Islamic banking needs to be measured efficiency in measuring the resilience of its market share. This study aims to determine the factors that affect the level of efficiency of Islamic banking in Indonesia for the period 2010-2021, which is projected with Non Performing Loan (NPL), size, Capital Adequency Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR). The data used is secondary data in the form of islamic banking annual reports. This research sample is Sharia Commercial Bank as many as 7 Banks. Sampling techniques are carried out using purposive sampling. Data analysis techniques use multiple linear regression analysis with SPSS v.18. The results showed that Non Performing Loans (NPL), size, and Return On Assets (ROA) affected the bank’s efficiency rate. Meanwhile, Capital Adequency Ratio (CAR) and Financing to Deposit Ratio (FDR) have no effect on the bank’s efficiency level.
{"title":"Determinan Tingkat Efisiensi Perbankan di Indonesia","authors":"Veronika Cindy Mey Tika Sari, Puji Nurhayati, Tiya Dzuralda","doi":"10.15408/akt.v15i2.25101","DOIUrl":"https://doi.org/10.15408/akt.v15i2.25101","url":null,"abstract":"Indonesia is a country with the existence of a Sharia banking sector that operates side by side with conventional banks under the supervision of Bank Indonesia which is quite a lot. The existence of Islamic banking needs to be measured efficiency in measuring the resilience of its market share. This study aims to determine the factors that affect the level of efficiency of Islamic banking in Indonesia for the period 2010-2021, which is projected with Non Performing Loan (NPL), size, Capital Adequency Ratio (CAR), Return On Assets (ROA), Financing to Deposit Ratio (FDR). The data used is secondary data in the form of islamic banking annual reports. This research sample is Sharia Commercial Bank as many as 7 Banks. Sampling techniques are carried out using purposive sampling. Data analysis techniques use multiple linear regression analysis with SPSS v.18. The results showed that Non Performing Loans (NPL), size, and Return On Assets (ROA) affected the bank’s efficiency rate. Meanwhile, Capital Adequency Ratio (CAR) and Financing to Deposit Ratio (FDR) have no effect on the bank’s efficiency level.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74504400","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 : 2022-12-06DOI: 10.15408/akt.v15i2.28600
Risa Wahyuni EDT, Hafizia Seriska
Bankruptcy can be experienced by every company that has a decline in the value of profits from year to year. Because Indonesia was hit by COVID-19 in the past, this study will predict company bankruptcy using the Altman Z-Score and Springate methods. In addition, this study was conducted to determine the most accurate bankruptcy prediction method in predicting infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique with a total sample of 23 companies. The data were analyzed using the calculation of the level of accuracy and type of error from each bankruptcy prediction model, to predict companies experiencing potential bankruptcy. The results of this study indicate that the Z-Score method is the most accurate method. Therefore, it can be concluded that the Altman Z-Score method is more accurate in calculating bankruptcy predictions than the Springate method.
{"title":"Altman Z-Score Dan Springate: Metode Komparasi Dalam Memprediksi Kemungkinan Kebangkrutan Suatu Perusahaan","authors":"Risa Wahyuni EDT, Hafizia Seriska","doi":"10.15408/akt.v15i2.28600","DOIUrl":"https://doi.org/10.15408/akt.v15i2.28600","url":null,"abstract":"Bankruptcy can be experienced by every company that has a decline in the value of profits from year to year. Because Indonesia was hit by COVID-19 in the past, this study will predict company bankruptcy using the Altman Z-Score and Springate methods. In addition, this study was conducted to determine the most accurate bankruptcy prediction method in predicting infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique with a total sample of 23 companies. The data were analyzed using the calculation of the level of accuracy and type of error from each bankruptcy prediction model, to predict companies experiencing potential bankruptcy. The results of this study indicate that the Z-Score method is the most accurate method. Therefore, it can be concluded that the Altman Z-Score method is more accurate in calculating bankruptcy predictions than the Springate method.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72788901","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 : 2022-10-27DOI: 10.21831/jamp.v10i2.53156
Brigita Saras Andriani, Niko Sudibjo
Penelitian ini bertujuan untuk mengetahui pengaruh job embeddedness, job satisfaction, dan perceived organizational support terhadap affective commitment guru. Adapun responden penelitian ini adalah 204 guru di Sekolah Menengah Pertama Swasta Jakarta, di mana teridentifikasi guru yang memiliki affective commitment. Desain penelitian yang digunakan adalah survei dengan pendekatan deduktif kuantitatif. Teknik analisis data yang digunakan adalah PLS-SEM dengan SmartPLS 3.2.9. Hasil penelitian yang diperoleh menunjukkan bahwa job embeddedness berpengaruh positif terhadap affective commitment sebesar 0,413, job satisfaction berpengaruh positif terhadap affective commitment sebesar 0,410, perceived organizational support berpengaruh positif terhadap affective commitment sebesar 0,103, job embeddedness berpengaruh positif tergadap affective commitment melalui job satisfaction sebesar 0,324, job embeddedness berpengaruh positif terhadap affective commitment melalui perceived organizational support sebesar 0,053.
{"title":"Pengaruh job embeddedness, job satisfaction, dan perceived organizational support terhadap affective commitment","authors":"Brigita Saras Andriani, Niko Sudibjo","doi":"10.21831/jamp.v10i2.53156","DOIUrl":"https://doi.org/10.21831/jamp.v10i2.53156","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh job embeddedness, job satisfaction, dan perceived organizational support terhadap affective commitment guru. Adapun responden penelitian ini adalah 204 guru di Sekolah Menengah Pertama Swasta Jakarta, di mana teridentifikasi guru yang memiliki affective commitment. Desain penelitian yang digunakan adalah survei dengan pendekatan deduktif kuantitatif. Teknik analisis data yang digunakan adalah PLS-SEM dengan SmartPLS 3.2.9. Hasil penelitian yang diperoleh menunjukkan bahwa job embeddedness berpengaruh positif terhadap affective commitment sebesar 0,413, job satisfaction berpengaruh positif terhadap affective commitment sebesar 0,410, perceived organizational support berpengaruh positif terhadap affective commitment sebesar 0,103, job embeddedness berpengaruh positif tergadap affective commitment melalui job satisfaction sebesar 0,324, job embeddedness berpengaruh positif terhadap affective commitment melalui perceived organizational support sebesar 0,053.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49643117","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 : 2022-10-27DOI: 10.21831/jamp.v10i2.53020
Agustinus Kia Wolomasi, B. Werang
This study intended to investigate the potential correlation between burnout and job satisfaction of teachers in the elementary schools of Southern Papua, Indonesia. To attain the objective of the study, two survey questionnaires were distributed to 1277 teachers who were conveniently established as samples. Utilizing the SPSS version 21, obtained data were statistically analyzed using the van Pearson’s correlation analysis technique. Result of the Pearson’s correlation statistical analysis showed a significant negative correlation between the teachers’ burnout and their job satisfaction. The outcome of study provides guidance for the government education policymakers in the area of Southern Papua to eliminate teachers’ burnout in order to promote the elementary school teachers’ job satisfaction.
{"title":"Burnout and job satisfaction of primary school teachers in southern Papua","authors":"Agustinus Kia Wolomasi, B. Werang","doi":"10.21831/jamp.v10i2.53020","DOIUrl":"https://doi.org/10.21831/jamp.v10i2.53020","url":null,"abstract":"This study intended to investigate the potential correlation between burnout and job satisfaction of teachers in the elementary schools of Southern Papua, Indonesia. To attain the objective of the study, two survey questionnaires were distributed to 1277 teachers who were conveniently established as samples. Utilizing the SPSS version 21, obtained data were statistically analyzed using the van Pearson’s correlation analysis technique. Result of the Pearson’s correlation statistical analysis showed a significant negative correlation between the teachers’ burnout and their job satisfaction. The outcome of study provides guidance for the government education policymakers in the area of Southern Papua to eliminate teachers’ burnout in order to promote the elementary school teachers’ job satisfaction.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49143790","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}
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