Pub Date : 2021-11-20DOI: 10.20473/jeba.v31i22021.83-91
Ida Ayu Iswari Pidada, Ni Putu Rikaandriani
Introduction: This study aims to analyze the influence of quality of work life, work facilities, and organizational commitment on job satisfaction at the Karma Royal Jimbaran hotel.Methods: The population in this study are employees of Karma Royal Jimbaran with a total sample of 30 people. Data collection techniques in this study are using documentation, interviews, observations, and questionnaires. The data analysis technique uses multiple linear regression analysis.Results: The results shows that quality of work life, work facilities and organizational commitment have positive and significant effect on employee job satisfaction at Hotel Karma Royal Jimbaran.Conclusion and suggestion: For Hotel Karma Royal Jimbaran, the results of this study can be used as a theoretical basis to increase employee job satisfaction by increasing the quality of work life which is implemented by paying attention to the welfare of employees through the salaries received by employees, improving work facilities which are implemented by optimizing the availability of transportation for employees. thus supporting the speed and timeliness of employees' work also increasing organizational commitment to employees, this is implemented by building a conducive work environment and giving employees proper rights so that it will increase employee loyalty and employee commitment to continue working at the Karma Royal Jimbaran Hotel.
本研究旨在分析金巴兰卡玛皇家酒店的工作生活质量、工作设施和组织承诺对工作满意度的影响。方法:本研究的人群为Karma Royal Jimbaran的员工，总样本为30人。本研究的数据收集技术采用文献法、访谈法、观察法和问卷法。数据分析技术采用多元线性回归分析。结果:金巴兰卡玛皇家酒店的工作生活质量、工作设施和组织承诺对员工工作满意度有显著的正向影响。结论与建议:对于Karma Royal Jimbaran酒店，本研究的结果可以作为提高员工工作满意度的理论依据，通过关注员工的工资来提高员工的工作生活质量，通过优化员工的交通可获得性来改善工作设施，从而提高员工的工作满意度。因此，支持员工工作的速度和及时性也增加了组织对员工的承诺，这是通过建立一个有利的工作环境和给予员工适当的权利来实现的，这样就会增加员工的忠诚度和员工继续在卡玛皇家金巴兰酒店工作的承诺。
{"title":"THE INFLUENCE OF QUALITY OF WORK LIFE, WORK FACILITIES, AND ORGANIZATIONAL COMMITMENT ON JOB SATISFACTION","authors":"Ida Ayu Iswari Pidada, Ni Putu Rikaandriani","doi":"10.20473/jeba.v31i22021.83-91","DOIUrl":"https://doi.org/10.20473/jeba.v31i22021.83-91","url":null,"abstract":"Introduction: This study aims to analyze the influence of quality of work life, work facilities, and organizational commitment on job satisfaction at the Karma Royal Jimbaran hotel.Methods: The population in this study are employees of Karma Royal Jimbaran with a total sample of 30 people. Data collection techniques in this study are using documentation, interviews, observations, and questionnaires. The data analysis technique uses multiple linear regression analysis.Results: The results shows that quality of work life, work facilities and organizational commitment have positive and significant effect on employee job satisfaction at Hotel Karma Royal Jimbaran.Conclusion and suggestion: For Hotel Karma Royal Jimbaran, the results of this study can be used as a theoretical basis to increase employee job satisfaction by increasing the quality of work life which is implemented by paying attention to the welfare of employees through the salaries received by employees, improving work facilities which are implemented by optimizing the availability of transportation for employees. thus supporting the speed and timeliness of employees' work also increasing organizational commitment to employees, this is implemented by building a conducive work environment and giving employees proper rights so that it will increase employee loyalty and employee commitment to continue working at the Karma Royal Jimbaran Hotel.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129584382","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 : 2021-11-20DOI: 10.20473/jeba.v31i22021.124-136
A. K. Wardhana
Introduction: Corona is a new variant of the virus that spreads very quickly. It is only by physical contact the virus capable on infecting human body as its host. Governments in various countries have implemented social restrictions or lockdowns to reduce the spread of the virus.Methods This study uses descriptive analysis method. The sample of this study is Jokowi's three policies on handling corona.Results: Not all of the policies contrary considered for the public are detrimental. The lack of a lockdown from the start was due to save foreign exchange from the tourism sector before the lockdown occurred.Conclusion and suggestion: The social restriction policy has not only resulted in positive way for the medical community, but also negative way with the decline of the national economy.
{"title":"THE IMPACT OF THE PRO AND CONS POLICIES IN JOKOWI ERA'S ON THE MACRO ECONOMY OF SOCIETY","authors":"A. K. Wardhana","doi":"10.20473/jeba.v31i22021.124-136","DOIUrl":"https://doi.org/10.20473/jeba.v31i22021.124-136","url":null,"abstract":"Introduction: Corona is a new variant of the virus that spreads very quickly. It is only by physical contact the virus capable on infecting human body as its host. Governments in various countries have implemented social restrictions or lockdowns to reduce the spread of the virus.Methods This study uses descriptive analysis method. The sample of this study is Jokowi's three policies on handling corona.Results: Not all of the policies contrary considered for the public are detrimental. The lack of a lockdown from the start was due to save foreign exchange from the tourism sector before the lockdown occurred.Conclusion and suggestion: The social restriction policy has not only resulted in positive way for the medical community, but also negative way with the decline of the national economy.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131088077","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 : 2021-11-20DOI: 10.20473/jeba.v31i22021.117-123
Ida Ayu Iswari Pidada, Putu Gede Genta Taruna Suyasa
Introduction: This study aims to analyze the impact of content marketing, influencers, and e-promotion on purchase intention.Methods: This research is conducted on the Instagram Social Media of Biang Denpasar Gallery with population of 1,040 customers and sample of 91 customers.Results: The results of the study show that content marketing, influencers, and electronic promotions have positive and significant impact on purchase intention. E-Promotion or online promotion as an activity through internet media.Conclusion and suggestion: The type of promotional media used will affect purchases at an online shop. E-Promotion has the highest and significant value. E-promotion can be improved by paying attention to the searchability indicator.
{"title":"THE IMPACT OF CONTENT MARKETING, INFLUENCERS, AND E-PROMOTION ON PURCHASE INTENTION","authors":"Ida Ayu Iswari Pidada, Putu Gede Genta Taruna Suyasa","doi":"10.20473/jeba.v31i22021.117-123","DOIUrl":"https://doi.org/10.20473/jeba.v31i22021.117-123","url":null,"abstract":"Introduction: This study aims to analyze the impact of content marketing, influencers, and e-promotion on purchase intention.Methods: This research is conducted on the Instagram Social Media of Biang Denpasar Gallery with population of 1,040 customers and sample of 91 customers.Results: The results of the study show that content marketing, influencers, and electronic promotions have positive and significant impact on purchase intention. E-Promotion or online promotion as an activity through internet media.Conclusion and suggestion: The type of promotional media used will affect purchases at an online shop. E-Promotion has the highest and significant value. E-promotion can be improved by paying attention to the searchability indicator.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114714558","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 : 2021-11-20DOI: 10.20473/jeba.v31i22021.92-102
Siska Wulandari
Introduction: The process of economic development emphasizes economic growth, in which the results at a certain time will provide an overview of economic activity and increase the level of welfare of the population. This study aims to determine how much impact of Expenditures for Elementary Schools, Expenditures for Junior High Schools, Expenditures for Basic Health Services, and Expenditures for Referrals on Economic Growth in East Java Province.Methods: . The method used in this research is panel data regression analysis with Fixed Effect Model (FEM) approach.Results: Based on the results of the study, it shows that Expenditure for Elementary School , Expenditure for Junior High School , Expenditure for Basic Health Services have positive and significant impact on Economic Growth, meanwhile Expenditure for Referrals Services has a positive and insignificant impact on Economic Growth of East Java Province.Conclusion and suggestion: The local government is expected to increase economic growth in East Java Province by paying more attention to human development. Policies related to improvement in the field of education are needed by optimizing government spending to build supporting facilities for education that can support improving the quality of education. Other policies related to the health sector can be done by improving facilities and infrastructure in the health sector. This is because there are still remote areas that have limited facilities and inadequate infrastructure.
{"title":"The Impact Of Social Infrastructure On Economic Growth In East Java Province","authors":"Siska Wulandari","doi":"10.20473/jeba.v31i22021.92-102","DOIUrl":"https://doi.org/10.20473/jeba.v31i22021.92-102","url":null,"abstract":"Introduction: The process of economic development emphasizes economic growth, in which the results at a certain time will provide an overview of economic activity and increase the level of welfare of the population. This study aims to determine how much impact of Expenditures for Elementary Schools, Expenditures for Junior High Schools, Expenditures for Basic Health Services, and Expenditures for Referrals on Economic Growth in East Java Province.Methods: . The method used in this research is panel data regression analysis with Fixed Effect Model (FEM) approach.Results: Based on the results of the study, it shows that Expenditure for Elementary School , Expenditure for Junior High School , Expenditure for Basic Health Services have positive and significant impact on Economic Growth, meanwhile Expenditure for Referrals Services has a positive and insignificant impact on Economic Growth of East Java Province.Conclusion and suggestion: The local government is expected to increase economic growth in East Java Province by paying more attention to human development. Policies related to improvement in the field of education are needed by optimizing government spending to build supporting facilities for education that can support improving the quality of education. Other policies related to the health sector can be done by improving facilities and infrastructure in the health sector. This is because there are still remote areas that have limited facilities and inadequate infrastructure.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128227385","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 : 2021-11-20DOI: 10.20473/jeba.v31i22021.74-82
Mercy Melinda Putri, A. Hartati, Agus Haryadi
Introduction: The purpose of this study is to describe and explain the influence between variables of Organizational Commitment, Compensation, Organizational Citizenship Behavior (OCB), and Employee Performance.Methods: This study includes quantitative and descriptive research. The sample in the study amounted to 50 employees taken using a saturated sampling technique. The data obtained are analyzed using path analysis.Results: The results of this study prove that there is a direct significant influence of organizational commitment and compensation on employee performance. In addition, the results of this study also prove that there is no indirect influence of organizational commitment on employee performance mediated by OCB and there is an indirect influence of compensation on employee performance mediated by OCB.Conclusion and suggestion: The company should focus more on increasing the direct influence of organizational commitment on employee performance.
{"title":"THE INFLUENCE OF ORGANIZATION COMMITMENT AND COMPENSATION ON EMPLOYEE PERFORMANCE MEDIATED BY ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB)","authors":"Mercy Melinda Putri, A. Hartati, Agus Haryadi","doi":"10.20473/jeba.v31i22021.74-82","DOIUrl":"https://doi.org/10.20473/jeba.v31i22021.74-82","url":null,"abstract":"Introduction: The purpose of this study is to describe and explain the influence between variables of Organizational Commitment, Compensation, Organizational Citizenship Behavior (OCB), and Employee Performance.Methods: This study includes quantitative and descriptive research. The sample in the study amounted to 50 employees taken using a saturated sampling technique. The data obtained are analyzed using path analysis.Results: The results of this study prove that there is a direct significant influence of organizational commitment and compensation on employee performance. In addition, the results of this study also prove that there is no indirect influence of organizational commitment on employee performance mediated by OCB and there is an indirect influence of compensation on employee performance mediated by OCB.Conclusion and suggestion: The company should focus more on increasing the direct influence of organizational commitment on employee performance.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125009834","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 : 2021-05-06DOI: 10.20473/JEBA.V31I12021.1-13
A. Rasid
Introduction: This study aims to determine the impact of corporate governance structures on external fees in sharia stocks that are consistently listed in JII in 2013-2018.Methods: The number of samples in this study recorded 12 consistent sharia stocks listed in the years 2013-2018. This study uses a quantitative approach with panel data analysis method.Results: The results show that the average size of the board of commissioners is six to seven people, the average size of the board of directors is seven to eight people, the average size of the audit committees is three to four people, and the average size of the internal audit is fifteen to sixteen people. The hypothesis test shows that variables which have a significant impact on the audit fee are the size of the board of commissioners and the internal audit. Meanwhile, the size of the board of directors and the audit committees do not have a positive impact on audit fees.Conclusion and suggestion: Companies use more funding from debt than their own capital. Judging from the liquidity ratio, it shows that the company is in a liquid state, which is very capable of fulfilling obligations or debts that must be immediately paid by the company.
{"title":"THE IMPACT OF CORPORATE GOVERNANCE STRUCTURE ON THE EXTERNAL AUDIT FEE IN SHARIA SHARES","authors":"A. Rasid","doi":"10.20473/JEBA.V31I12021.1-13","DOIUrl":"https://doi.org/10.20473/JEBA.V31I12021.1-13","url":null,"abstract":"Introduction: This study aims to determine the impact of corporate governance structures on external fees in sharia stocks that are consistently listed in JII in 2013-2018.Methods: The number of samples in this study recorded 12 consistent sharia stocks listed in the years 2013-2018. This study uses a quantitative approach with panel data analysis method.Results: The results show that the average size of the board of commissioners is six to seven people, the average size of the board of directors is seven to eight people, the average size of the audit committees is three to four people, and the average size of the internal audit is fifteen to sixteen people. The hypothesis test shows that variables which have a significant impact on the audit fee are the size of the board of commissioners and the internal audit. Meanwhile, the size of the board of directors and the audit committees do not have a positive impact on audit fees.Conclusion and suggestion: Companies use more funding from debt than their own capital. Judging from the liquidity ratio, it shows that the company is in a liquid state, which is very capable of fulfilling obligations or debts that must be immediately paid by the company.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130597483","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 : 2020-09-29DOI: 10.20473/jeba.v27i22017.197-212
Darul Bakhtiar
Introduction: This study aims to study the various elements of brand equity (brand equity) granulated sugar products, such as: brand awareness, brand association, brandperceived quality, and brand loyalty by comparing two brands of sugar products are Gulaku and Gupalas. Gulaku as first mover advantages which the first player to enter a particular industry is often considered to have the first opportunity to build market share since 2002, while Gupalas is a product that has just appeared in 2011.Methods: The sampling method used is purposive sampling with the number of respondents who were taken as the sample in the study of100 people consumers of sugar, especially housewives who are in theMadiun area. Analyzer used in this research is the analysis of the meandifference test through t test and a confirmation through Manova test.Results: Brand equity research results indicate that Gulaku have higherbrand equity than Gupalas. The difference was due to the three elements of brand equity include brand awareness, brand associations and brandloyalty of Gulaku much higher than Gupalas. While Gupalas Gulaku only be offset in terms of perceived quality alone.Conclusion and suggestion: This study is used as input Gupalasmanufacturers namely PT. Nusantara Plantation XI as brand equityevaluation of Gupalas include brand equity, which is supposed to be improved.
{"title":"ANALISIS EKUITAS MEREK GULA PASIR GULAKU DAN GUPALAS","authors":"Darul Bakhtiar","doi":"10.20473/jeba.v27i22017.197-212","DOIUrl":"https://doi.org/10.20473/jeba.v27i22017.197-212","url":null,"abstract":"Introduction: This study aims to study the various elements of brand equity (brand equity) granulated sugar products, such as: brand awareness, brand association, brandperceived quality, and brand loyalty by comparing two brands of sugar products are Gulaku and Gupalas. Gulaku as first mover advantages which the first player to enter a particular industry is often considered to have the first opportunity to build market share since 2002, while Gupalas is a product that has just appeared in 2011.Methods: The sampling method used is purposive sampling with the number of respondents who were taken as the sample in the study of100 people consumers of sugar, especially housewives who are in theMadiun area. Analyzer used in this research is the analysis of the meandifference test through t test and a confirmation through Manova test.Results: Brand equity research results indicate that Gulaku have higherbrand equity than Gupalas. The difference was due to the three elements of brand equity include brand awareness, brand associations and brandloyalty of Gulaku much higher than Gupalas. While Gupalas Gulaku only be offset in terms of perceived quality alone.Conclusion and suggestion: This study is used as input Gupalasmanufacturers namely PT. Nusantara Plantation XI as brand equityevaluation of Gupalas include brand equity, which is supposed to be improved.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116849218","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 : 2020-09-29DOI: 10.20473/JEBA.V27I22017.31-40
F. Anita
This research intended to test the influence of accounting conservatism explanations such as contracting, litigation, taxation, and regulation to investor trust. In this case, the indicator of the investor trust can be seen from the stock return. A number of manufacturing companies registered in Indonesia stock exchange from year 2008 to 2012 was used as samples in this research. The test of the influence of accounting conservatism explanations to stock return has been done by using double regression analysis. Based on the result of the test, the accounting conservatism explanations for contracting, litigation and regulation has no significant influence to stock return. On the contrary, it has positively significant influence to taxation.
{"title":"KONSERVATISME AKUNTANSI DAN KEPERCAYAAN INVESTOR","authors":"F. Anita","doi":"10.20473/JEBA.V27I22017.31-40","DOIUrl":"https://doi.org/10.20473/JEBA.V27I22017.31-40","url":null,"abstract":"This research intended to test the influence of accounting conservatism explanations such as contracting, litigation, taxation, and regulation to investor trust. In this case, the indicator of the investor trust can be seen from the stock return. A number of manufacturing companies registered in Indonesia stock exchange from year 2008 to 2012 was used as samples in this research. The test of the influence of accounting conservatism explanations to stock return has been done by using double regression analysis. Based on the result of the test, the accounting conservatism explanations for contracting, litigation and regulation has no significant influence to stock return. On the contrary, it has positively significant influence to taxation.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130626079","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 : 2020-09-29DOI: 10.20473/jeba.v27i22017.223-237
Mika Marsely Mika Marsely
The purpose of this research is to examine the effect of audit quality on client satisfaction. The unit of analysis in this study is the PNPM Mandiri Urban LKM in Sidoarjo Regency, amounting to 291 MFIs scattered in all villages / wards in Sidoarjo Regency. PNPM Mandiri Urban LKM is a nonprofit organization that aims to alleviate poverty. The sample in this study consisted of 32 economic village village (faskel) facilitators who overshadowed 291 LKM and also acted as counterpart auditors during the audit. The number of questionnaires distributed was 32 copies and 32 returned questionnaires or as many as 100%. The data analysis technique used in this research is Multiple Linear Regression Analysis.The results of this study indicate that the understanding attribute of the client industry and responsiveness to client needs has a significant effect on client satisfaction. Meanwhile, the attributes of competence, independence, caution of the audit team, KAP commitment to quality, high ethical standards and skepticism of the audit team did not have a significant effect on client satisfaction. The limitation in this study is that the sample used only comes from one party, namely the auditee. It is recommended that further research should use samples from both parties between the auditee and the auditor so that more valid answers can be obtained
{"title":"PENGARUH KUALITAS AUDIT TERHADAP KEPUASAN KLIEN","authors":"Mika Marsely Mika Marsely","doi":"10.20473/jeba.v27i22017.223-237","DOIUrl":"https://doi.org/10.20473/jeba.v27i22017.223-237","url":null,"abstract":"The purpose of this research is to examine the effect of audit quality on client satisfaction. The unit of analysis in this study is the PNPM Mandiri Urban LKM in Sidoarjo Regency, amounting to 291 MFIs scattered in all villages / wards in Sidoarjo Regency. PNPM Mandiri Urban LKM is a nonprofit organization that aims to alleviate poverty. The sample in this study consisted of 32 economic village village (faskel) facilitators who overshadowed 291 LKM and also acted as counterpart auditors during the audit. The number of questionnaires distributed was 32 copies and 32 returned questionnaires or as many as 100%. The data analysis technique used in this research is Multiple Linear Regression Analysis.The results of this study indicate that the understanding attribute of the client industry and responsiveness to client needs has a significant effect on client satisfaction. Meanwhile, the attributes of competence, independence, caution of the audit team, KAP commitment to quality, high ethical standards and skepticism of the audit team did not have a significant effect on client satisfaction. The limitation in this study is that the sample used only comes from one party, namely the auditee. It is recommended that further research should use samples from both parties between the auditee and the auditor so that more valid answers can be obtained","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129054962","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 : 2020-09-29DOI: 10.20473/jeba.v27i22017.1-14
Bagus Galung Radityo
The purpose of this research is to analyze the factors influencing earnings management, namely company size, leverage, and capital intensity ratio while using tax planning as the intervening variable. Earnings management is the dependent variable in this research. It earnings management is measured by the earnings distribution approach. This research also uses an intervening variable, which is tax planning. The sample in this research consists of 31 banking institutions that are listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) during the period of 2010-2013. The following research employs a quantitative approach by performing a hypothesis test based on the information derived from annual reports and financial statements. The data analysis is performed by using the classic assumption test, path analysis, and hypothesis testing. The outcome of this research shows that company size influence tax planning, tax planning influence earnings management but leverage and capital intensity ratio not influence tax planning,but size, leverage, and capital intensity ratio influence earnings management with tax planning as the intervening variable.
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN VARIABEL INTERVENING PERENCANAAN PAJAK SEKTOR PERBANKAN","authors":"Bagus Galung Radityo","doi":"10.20473/jeba.v27i22017.1-14","DOIUrl":"https://doi.org/10.20473/jeba.v27i22017.1-14","url":null,"abstract":"The purpose of this research is to analyze the factors influencing earnings management, namely company size, leverage, and capital intensity ratio while using tax planning as the intervening variable. Earnings management is the dependent variable in this research. It earnings management is measured by the earnings distribution approach. This research also uses an intervening variable, which is tax planning. The sample in this research consists of 31 banking institutions that are listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) during the period of 2010-2013. The following research employs a quantitative approach by performing a hypothesis test based on the information derived from annual reports and financial statements. The data analysis is performed by using the classic assumption test, path analysis, and hypothesis testing. The outcome of this research shows that company size influence tax planning, tax planning influence earnings management but leverage and capital intensity ratio not influence tax planning,but size, leverage, and capital intensity ratio influence earnings management with tax planning as the intervening variable.","PeriodicalId":336211,"journal":{"name":"Jurnal Ekonomi dan Bisnis Airlangga","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115986311","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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