Tujuan penelitian ini untuk mengembangkan kerangka etika dewan direksi melalui eksplorasi etika pemipim dari perspektif Islam dan karakter kenabian. Penelitian ini merupakan jenis litertur reviu dengan mendiskusikan studi sebelumnnya tentang etika kerja direksi dan ketertaitannya dengan etika islam. Temuan penelitian ini menunjukkan bahwa terdapat pokok ajaran Islam secara luas dan karakter kenabian khususnya yaitu siddiq, amanah, fatanah, tabliqh, adil, ihsan, dan bijaksana. Karakter yang dimunculkan dapat mengarahkan direktur untuk melakukan semua hal yang menjunjung nilai kebaikan dan berujung pada peningkatan kinerja perusahaan. Penelitian ini merupakan yang pertama membahas dan mengusulkan model konseptual etika dewan direksi di Indonesia. Penelitian ini dapat menjadi bahan pertimbangan bagi pembuat kebijakan di Indonesia.
{"title":"Pengembangan Kerangka Etika Dewan Direksi: Sebuah Perspektif dari Islam","authors":"Armadani Armadani, Fetty Hariyaty Asriany Nasution","doi":"10.35143/jakb.v16i1.5790","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5790","url":null,"abstract":"Tujuan penelitian ini untuk mengembangkan kerangka etika dewan direksi melalui eksplorasi etika pemipim dari perspektif Islam dan karakter kenabian. Penelitian ini merupakan jenis litertur reviu dengan mendiskusikan studi sebelumnnya tentang etika kerja direksi dan ketertaitannya dengan etika islam. Temuan penelitian ini menunjukkan bahwa terdapat pokok ajaran Islam secara luas dan karakter kenabian khususnya yaitu siddiq, amanah, fatanah, tabliqh, adil, ihsan, dan bijaksana. Karakter yang dimunculkan dapat mengarahkan direktur untuk melakukan semua hal yang menjunjung nilai kebaikan dan berujung pada peningkatan kinerja perusahaan. Penelitian ini merupakan yang pertama membahas dan mengusulkan model konseptual etika dewan direksi di Indonesia. Penelitian ini dapat menjadi bahan pertimbangan bagi pembuat kebijakan di Indonesia.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372361","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5444
Erna Garnia, R. Rahayu, Rena Nur Utari, Dini Febriani, Hasna Qurratu-ain Putri
Masuknya pandemi covid-19 di Indonesia mengakibatkan ketidakstabilan pada pergerakan harga saham di Bursa Efek Indonesia. Kelompok saham yang paling terdampak pandemi covid-19 diantaranya, LQ45, Saham Syariah, perbankan, dan Manufaktur. Ketidakstabilan tersebut mengakibatkan ketidakpastian return bagi para investor. Tujuan penelitian ini adalah untuk mengetahui adakah pengaruh risiko pasar terhadap return saham pada beberapa kelompok saham yang terbagi menjadi return tinggi dengan return rendah sebelum dan selama pandemi Covid-19. Metode analisis yang digunakan yaitu Two Pass Regression dengan pendekatan Capital Asset Pricing Model. Penelitian ini menggunakan data harian dari 12 Maret 2019 sampai dengan 1 Maret 2021. Hasil penelitian sebelum pandemi covid-19 pada kelompok LQ45, Saham Syariah, Perbankan dengan return tinggi maupun rendah menunjukkan bahwa risiko pasar tidak berpengaruh terhadap return saham sementara untuk manufaktur berpengaruh signifikan. Selama pandemic covid-19 pada kelompok LQ45, Saham Syariah, Perbankan, dan Manufaktur dengan return tinggi maupun return rendah menunjukkan risiko pasar berpengaruh signifikan terhadap return saham.
{"title":"PERBANDINGAN KINERJA SAHAM SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Erna Garnia, R. Rahayu, Rena Nur Utari, Dini Febriani, Hasna Qurratu-ain Putri","doi":"10.35143/jakb.v16i1.5444","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5444","url":null,"abstract":"Masuknya pandemi covid-19 di Indonesia mengakibatkan ketidakstabilan pada pergerakan harga saham di Bursa Efek Indonesia. Kelompok saham yang paling terdampak pandemi covid-19 diantaranya, LQ45, Saham Syariah, perbankan, dan Manufaktur. Ketidakstabilan tersebut mengakibatkan ketidakpastian return bagi para investor. Tujuan penelitian ini adalah untuk mengetahui adakah pengaruh risiko pasar terhadap return saham pada beberapa kelompok saham yang terbagi menjadi return tinggi dengan return rendah sebelum dan selama pandemi Covid-19. Metode analisis yang digunakan yaitu Two Pass Regression dengan pendekatan Capital Asset Pricing Model. Penelitian ini menggunakan data harian dari 12 Maret 2019 sampai dengan 1 Maret 2021. Hasil penelitian sebelum pandemi covid-19 pada kelompok LQ45, Saham Syariah, Perbankan dengan return tinggi maupun rendah menunjukkan bahwa risiko pasar tidak berpengaruh terhadap return saham sementara untuk manufaktur berpengaruh signifikan. Selama pandemic covid-19 pada kelompok LQ45, Saham Syariah, Perbankan, dan Manufaktur dengan return tinggi maupun return rendah menunjukkan risiko pasar berpengaruh signifikan terhadap return saham.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372290","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5921
Suci Nurulita, Fitri Humairoh
A going concern audit opinion is an additional opinion issued by an independent auditor regarding doubts about the viability of a company that takes place in less than one year of audited financial reporting. In giving this opinion there are many problems, one of them is the survival of the company which is difficult to predict so that the auditor is not easy to give this opinion even though there are clear guidelines that regulate it. The purpose of this study is to analyze the factors that influence going concern audit opinion in the form of auditor switching and the company's financial performance which consists of company growth, liquidity and solvency. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period make up the population and this research. Based on the results of selecting samples using purposive sampling method, it was found that 33 companies were selected in this study. The findings in this study are based on the results of logistic regression analysis testing showing that the company's financial performance in the form of company growth, liquidity and solvency have an influence on giving a going concern audit opinion but not on Auditor Switching.
{"title":"Impacts of Company Financial Performance and Auditor Switching on Going Concern Audit Opinion","authors":"Suci Nurulita, Fitri Humairoh","doi":"10.35143/jakb.v16i1.5921","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5921","url":null,"abstract":"A going concern audit opinion is an additional opinion issued by an independent auditor regarding doubts about the viability of a company that takes place in less than one year of audited financial reporting. In giving this opinion there are many problems, one of them is the survival of the company which is difficult to predict so that the auditor is not easy to give this opinion even though there are clear guidelines that regulate it. The purpose of this study is to analyze the factors that influence going concern audit opinion in the form of auditor switching and the company's financial performance which consists of company growth, liquidity and solvency. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period make up the population and this research. Based on the results of selecting samples using purposive sampling method, it was found that 33 companies were selected in this study. The findings in this study are based on the results of logistic regression analysis testing showing that the company's financial performance in the form of company growth, liquidity and solvency have an influence on giving a going concern audit opinion but not on Auditor Switching.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372207","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5795
Rheny Afriana Hanif, Sem Paulus, dan Fajar Odiatma
Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis defender dan prospoector terhadap penghindaran pajak. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar du Bursa Efek Indonesia (BEI) dengan jumlah sampel 98 perusahaan. Periode penelitian dari tahun 2017-2021, sehingga total observasi data berjumlah 490 observasi. Hasil penelitian menunjukan startegi bisnis prospector berpengaruh signifikan positif terhadap penghindaran pajak, sebaliknya strategi bisnis defender tidak berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini juga menunjukan bahwa koneksi politik dapat memperkuat hubunngan strategi bisnis prospector terhadap penghindaran pajak, dan sebaliknya, koneksi politik tidak mempunyai pengaruh terhadap hubungan strategi bisnis defender dan penghindaran pajak. Penelian ini memberikan manfaat kepada tambahan literasi mengenai strategi bisnis perusahaan, hubungan strategi bisnis dan penghindaran pajak, serta dampak koneksi politik pada praktik penghindaran pajak
{"title":"Strategi Bisnis, Koneksi Politik, dan Penghindaran Pajak","authors":"Rheny Afriana Hanif, Sem Paulus, dan Fajar Odiatma","doi":"10.35143/jakb.v16i1.5795","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5795","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis defender dan prospoector terhadap penghindaran pajak. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar du Bursa Efek Indonesia (BEI) dengan jumlah sampel 98 perusahaan. Periode penelitian dari tahun 2017-2021, sehingga total observasi data berjumlah 490 observasi. Hasil penelitian menunjukan startegi bisnis prospector berpengaruh signifikan positif terhadap penghindaran pajak, sebaliknya strategi bisnis defender tidak berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini juga menunjukan bahwa koneksi politik dapat memperkuat hubunngan strategi bisnis prospector terhadap penghindaran pajak, dan sebaliknya, koneksi politik tidak mempunyai pengaruh terhadap hubungan strategi bisnis defender dan penghindaran pajak. Penelian ini memberikan manfaat kepada tambahan literasi mengenai strategi bisnis perusahaan, hubungan strategi bisnis dan penghindaran pajak, serta dampak koneksi politik pada praktik penghindaran pajak","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372283","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 : 2023-05-31DOI: 10.35143/jakb.v16i1.5954
Armel Yentifa Melfa, Rini Frima
This research evaluates the online learning system that has been carried out by the accounting department of PNP. Lecturers and students of the accounting department of PNP become the subject of this research. This research used a descriptive qualitative approach where the data collected through questionnaires and Forum Group Discussion (FGD). The results showed that 18% of students do not have a PC/laptop. This situation makes the students difficult to take online learning because they have to take computer application courses every semester. Hence, there are 9% of students who lived in remote areas, which requires them to find internet network spots that are far from their house. This research found that students like the asynchronous learning system better than the synchronous learning system. About 15.8% of lecturers in the Accounting Department of PNP feels that it is hard to prepare teaching materials for online learning. And 21.1% of lecturers also have a problem with using the Learning Management System (LMS).
{"title":"Evaluasi Pembelajaran Daring Pada Jurusan Akuntansi Politeknik Negeri Padang","authors":"Armel Yentifa Melfa, Rini Frima","doi":"10.35143/jakb.v16i1.5954","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5954","url":null,"abstract":"This research evaluates the online learning system that has been carried out by the accounting department of PNP. Lecturers and students of the accounting department of PNP become the subject of this research. This research used a descriptive qualitative approach where the data collected through questionnaires and Forum Group Discussion (FGD). The results showed that 18% of students do not have a PC/laptop. This situation makes the students difficult to take online learning because they have to take computer application courses every semester. Hence, there are 9% of students who lived in remote areas, which requires them to find internet network spots that are far from their house. This research found that students like the asynchronous learning system better than the synchronous learning system. About 15.8% of lecturers in the Accounting Department of PNP feels that it is hard to prepare teaching materials for online learning. And 21.1% of lecturers also have a problem with using the Learning Management System (LMS).","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372138","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}
Penelitian ini adalah penelitian survey, bertujuan memberikan bukti empiris tentang Literasi Keuangan Syariah dalam memoderasi pengaruh Religiusitas Terhadap Minat Menggunakan Produk Keuangan Syariah pada mahasiswa Akuntansi PNP angkatan 2018-2022 dan telah mengambil matakuliah Akuntansi Perbankan. Pengambilan sampel menggunakan rumus slovin. Pengumpulan data menggunakan kuisioner dengan skala likert 1-5, dan didistribusikan melalui media g-form, serta memuat 9 pernyataan Literasi Keuangan Syariah dengan indikatornya pengetahuan, kemampuan, sikap, dan kepercayaan; 6 pernyataan Religiusitas dengan indikatornya praktik agama, keyakinan, pengalaman, pengetahuan agama,dan konsekuensi, serta 6 pernyataan Minat Menggunakan Produk Keuangan Syariah dengan indikatornya kognisi, emosi, dan konasi. Analisis data menggunakan regresi sederhana untuk menguji pengaruh Religiusitas ataupun Literasi Keuangan Syariah terhadap Minat Menggunakan Produk Keuangan Syariah, dan Moderated Regression Analysis (MRA) dengan metode Selisih Nilai Mutlak untuk menguji Literasi Keuangan Syariah sebagai pemoderasi Hasil penelitian adalah baik variabel Religiusitas ataupun Literasi Keuangan Syariah berpengaruh terhadap minat menggunakan produk keuangan syariah. Hal ini ditunjukkan hasil signifikansinya masing-masingnya 0.000. Namun Literasi Keuangan Syariah tidak dapat memoderasi Religiusitas dalam mempengaruhi minat untuk menggunakan produk keuangan syariah, yang ditunjukkan oleh tingkat signifikansinya 0.649. Minat menggunakan produk keuangan syariah tidak sepenuhnya dipengaruhi oleh literasi keuangan yang dimikili, namun ada faktor lain yang mempengaruhinya dan tidak dimasukkan dalam penelitian ini.
{"title":"LITERASI KEUANGAN SYARIAH SEBAGAI PEMODERASI RELIGIUSITAS DALAM MEMPENGARUHI MINAT MENGGUNAKAN PRODUK KEUANGAN SYARIAH","authors":"Gustati Gustati, Dian Rahmiati, Reni Endang Sulastri","doi":"10.35143/jakb.v16i1.5946","DOIUrl":"https://doi.org/10.35143/jakb.v16i1.5946","url":null,"abstract":"Penelitian ini adalah penelitian survey, bertujuan memberikan bukti empiris tentang Literasi Keuangan Syariah dalam memoderasi pengaruh Religiusitas Terhadap Minat Menggunakan Produk Keuangan Syariah pada mahasiswa Akuntansi PNP angkatan 2018-2022 dan telah mengambil matakuliah Akuntansi Perbankan. Pengambilan sampel menggunakan rumus slovin. Pengumpulan data menggunakan kuisioner dengan skala likert 1-5, dan didistribusikan melalui media g-form, serta memuat 9 pernyataan Literasi Keuangan Syariah dengan indikatornya pengetahuan, kemampuan, sikap, dan kepercayaan; 6 pernyataan Religiusitas dengan indikatornya praktik agama, keyakinan, pengalaman, pengetahuan agama,dan konsekuensi, serta 6 pernyataan Minat Menggunakan Produk Keuangan Syariah dengan indikatornya kognisi, emosi, dan konasi. Analisis data menggunakan regresi sederhana untuk menguji pengaruh Religiusitas ataupun Literasi Keuangan Syariah terhadap Minat Menggunakan Produk Keuangan Syariah, dan Moderated Regression Analysis (MRA) dengan metode Selisih Nilai Mutlak untuk menguji Literasi Keuangan Syariah sebagai pemoderasi Hasil penelitian adalah baik variabel Religiusitas ataupun Literasi Keuangan Syariah berpengaruh terhadap minat menggunakan produk keuangan syariah. Hal ini ditunjukkan hasil signifikansinya masing-masingnya 0.000. Namun Literasi Keuangan Syariah tidak dapat memoderasi Religiusitas dalam mempengaruhi minat untuk menggunakan produk keuangan syariah, yang ditunjukkan oleh tingkat signifikansinya 0.649. Minat menggunakan produk keuangan syariah tidak sepenuhnya dipengaruhi oleh literasi keuangan yang dimikili, namun ada faktor lain yang mempengaruhinya dan tidak dimasukkan dalam penelitian ini.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"152 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139372280","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}
Researchers around the globe have conducted studies on organizational performance till these days, but it is still interesting to investigate this topic. Technological developments encourage civil servants to improve their performance. This study aims to identify the influence of the Docudigital system and service qualities on the organizational performance of the civil servants of the National Civil Service Agency (NCSA) in Palembang. One hundred and eighty-five respondents from the NCSA Palembang working area participated in the survey of this study. The analysis technique was carried out using a structural equation model (SEM) approach through the LISREL program package. The results of the study show that the Docudigital application system quality has a positive impact on the service quality of NCSA Palembang. Furthermore, the service quality has a positive and significant effect on the organizational performance of NCSA Palembang. Moreover, the Docudigital application system has a positive and significant effect on the organizational performance of NCSA Palembang. In short, NCSA Palembang needs to enhance the service quality by improving the application system and prioritizing accuracy, speed, and convenience.
{"title":"Analisis Kualitas Layanan Dan Kinerja Organisasi Badan Kepegawaian Negara: Kajian Sistem Aplikasi Docudigital","authors":"Muji Gunarto, Helpina Helpina","doi":"10.32524/jkb.v21i1.814","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.814","url":null,"abstract":"Researchers around the globe have conducted studies on organizational performance till these days, but it is still interesting to investigate this topic. Technological developments encourage civil servants to improve their performance. This study aims to identify the influence of the Docudigital system and service qualities on the organizational performance of the civil servants of the National Civil Service Agency (NCSA) in Palembang. One hundred and eighty-five respondents from the NCSA Palembang working area participated in the survey of this study. The analysis technique was carried out using a structural equation model (SEM) approach through the LISREL program package. The results of the study show that the Docudigital application system quality has a positive impact on the service quality of NCSA Palembang. Furthermore, the service quality has a positive and significant effect on the organizational performance of NCSA Palembang. Moreover, the Docudigital application system has a positive and significant effect on the organizational performance of NCSA Palembang. In short, NCSA Palembang needs to enhance the service quality by improving the application system and prioritizing accuracy, speed, and convenience.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"60 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87728842","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}
This study aims to analyze the effect of work climate and leadership on team performance through creative thinking as a moderating variable. It used quantitative research analysis by taking a total sample of 408 respondents using probability sampling in terms of a simple random sampling technique with a population of 1,000 respondents as permanent foundation lecturers at private colleges in the Province of Daerah Istimewa Yogyakarta. The analysis technique used is inferential and descriptive statistics using the concept of Structural Equation Modeling (SEM) assisted by software such as the WarpPLS and SmartPLS programs. The results of this study show that work climate has a negative influence on team performance, while leadership has a positive effect on team performance. The role of the moderating variable in the form of creative thinking indirectly strengthens the influence of climate and leadership on team performance. The results of the analysis infer that the work climate and leadership carried out in the private college have positive or negative effects on the team performance of the lecturers. However, it will be stronger if it is accompanied by adaptive and sustainable creative thinking so that the team performance of the lecturers is more highly improved.
{"title":"Kajian Team Performance Melalui Creative Thinking Sebagai Moderating Variable","authors":"Eka Muzalfitri","doi":"10.32524/jkb.v21i1.799","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.799","url":null,"abstract":"This study aims to analyze the effect of work climate and leadership on team performance through creative thinking as a moderating variable. It used quantitative research analysis by taking a total sample of 408 respondents using probability sampling in terms of a simple random sampling technique with a population of 1,000 respondents as permanent foundation lecturers at private colleges in the Province of Daerah Istimewa Yogyakarta. The analysis technique used is inferential and descriptive statistics using the concept of Structural Equation Modeling (SEM) assisted by software such as the WarpPLS and SmartPLS programs. The results of this study show that work climate has a negative influence on team performance, while leadership has a positive effect on team performance. The role of the moderating variable in the form of creative thinking indirectly strengthens the influence of climate and leadership on team performance. The results of the analysis infer that the work climate and leadership carried out in the private college have positive or negative effects on the team performance of the lecturers. However, it will be stronger if it is accompanied by adaptive and sustainable creative thinking so that the team performance of the lecturers is more highly improved.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84756301","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}
The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.
{"title":"Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Struktur Audit Sebagai Variabel Moderasi","authors":"Gumulya Sonny Marcel Kusuma, Mia Kusumawaty","doi":"10.32524/jkb.v21i1.750","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.750","url":null,"abstract":"The research intends to analyze the influence of organizational culture and leadership style on auditor performance. It used moderating variables, namely the audit structures. The sample was determined using convenience sampling. The number of auditor respondents was 46 people from the Public Accounting Firm in Palembang. Researchers used PLS-SEM data analysis. The result indicates that there is a positive influence of culture and leadership style on auditor performance. It also shows that the audit structure has not been able to moderate the influence of organizational culture and leadership style on performance.\u0000 ","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"33 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74494491","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}
Lingga Yuliana, Nurliya Apriyana, Ray Fauzan, Niken Larasati, Lutfi Alhazami, Israel Eko Bima Sutopo
This research aims to investigate purchasing interests in preloved products from reputable brands as an environmental care effort. The advantage of conducting this study is to provide a resource for readers and researchers considering similar issues. In this descriptive qualitative research, purposive sampling was used to select the samples. The samples that met the criteria of this study were those who had previously bought the branded product from offline or online shops. Ten respondents were involved in the survey of this study. The questionnaires were distributed via Google form and conducted from November 2022 to January 2023. The findings reveal purchasing pre-owned branded goods contributes to environmental protection by minimizing unrecycled fashion trash and animal exploitation. The respondents recommended purchasing pre-owned branded goods responsibly to protect the environment and get products at reasonable rates.
{"title":"Analisis Minat Pembelian Produk Preloved Sebagai Upaya Peduli Lingkungan","authors":"Lingga Yuliana, Nurliya Apriyana, Ray Fauzan, Niken Larasati, Lutfi Alhazami, Israel Eko Bima Sutopo","doi":"10.32524/jkb.v21i1.763","DOIUrl":"https://doi.org/10.32524/jkb.v21i1.763","url":null,"abstract":"This research aims to investigate purchasing interests in preloved products from reputable brands as an environmental care effort. The advantage of conducting this study is to provide a resource for readers and researchers considering similar issues. In this descriptive qualitative research, purposive sampling was used to select the samples. The samples that met the criteria of this study were those who had previously bought the branded product from offline or online shops. Ten respondents were involved in the survey of this study. The questionnaires were distributed via Google form and conducted from November 2022 to January 2023. The findings reveal purchasing pre-owned branded goods contributes to environmental protection by minimizing unrecycled fashion trash and animal exploitation. The respondents recommended purchasing pre-owned branded goods responsibly to protect the environment and get products at reasonable rates.","PeriodicalId":31612,"journal":{"name":"Jurnal Akuntansi Keuangan dan Bisnis","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78653059","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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