Jurnal PROFITA: Akuntansi dan Bisnis最新文献

{"title":"THE EFFECT OF COMPENSATION, PROFESSIONALISM, AND LEADERSHIP STYLE ON ORGANIZATIONAL COMMITMENT AT REGIONAL SECRETARIATS PAYAKUMBUH CITY","authors":"Rika Putri Gemini, A. Tanno","doi":"10.47896/AB.V2I1.365","DOIUrl":"https://doi.org/10.47896/AB.V2I1.365","url":null,"abstract":"The purpose of this study was to determine the effect of compensation, professionalism, and leadership style on organizational commitment at the Payakumbuh Regional Secretariat. This type of research is quantitative. The population in this study were all Civil Servants who served in the Payakumbuh Regional Secretariat, amounting to 67 people. The sampling technique was total sampling, the sample size in the study was 62 people. Data management in this study will use smartPLS software. The results showed that compensation did not have a significant effect on organizational commitment, so the research hypothesis which stated that compensation had a significant effect on organizational commitment was rejected. Professionalism has a significant effect on organizational commitment, so the research hypothesis which states that professionalism has a significant effect on organizational commitment is accepted. Leadership style has a significant effect on organizational commitment, so the research hypothesis which states that leadership style has a significant effect on organizational commitment is accepted Keywords:  Compensation, Professionalism, Leadership Style Organizational Commitment Penelitian bertujuan untuk mengetahuipengaruh kompensasi, profesionalisme, dan gaya kepemimpinan  terhadapkomitmen organisasionalpada Sekretariat Daerah Kota Payakumbuh. Jenis penelitian ini adalah kuantitatif.Populasi dalam penelitian ini seluruh Pegawai Negeri Sipil yang bertugas di Sekretariat Daerah Kota Payakumbuh yang berjumlah 69 orang. Teknik pengambilan sampel secara total sampling, besar sampel dalam penelitian sebanyak 62 orang.Pengelolaan data pada penelitian ini akan menggunakan Software smartPLS. Hasil penelitian menunjukkan bahwa Kompensasitidak memiliki pengaruh yang signifikan terhadap komitmen organisasional, sehingga hipotesis penelitian yang menyatakan bahwa kompensasi berpengaruh signifikan terhadap Komitmen organisasionalditolak.Profesionalismememiliki pengaruh yang signifikan terhadap Komitmen organisasional, sehingga hipotesis penelitian yang menyatakan bahwa Profesionalisme berpengaruh signifikan terhadap Komitmen organisasional diterima.Gaya kepemimpinanmemiliki pengaruh yang signifikan terhadap komitmen organisasional, sehingga hipotesis penelitian yang menyatakan bahwa gaya kepemimpinan berpengaruh signifikan terhadap Komitmen organisasional diterima Kata kunci :     Kompensasi, Profesionalisme, Gaya Kepemimpinan Komitmen Organisasional ","PeriodicalId":262139,"journal":{"name":"Jurnal PROFITA: Akuntansi dan Bisnis","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116926842","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}

{"title":"THE INFLUENCE OF SELF EFFICACY AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE THROUGH EMPLOYEE JOB SATISFACTION AS AN INTERVERNING VARIABLE AT THE PAYAKUMBUH CITY REGIONAL FINANCIAL BOARD","authors":"Rizki Awba, A. Putri","doi":"10.47896/AB.V2I1.363","DOIUrl":"https://doi.org/10.47896/AB.V2I1.363","url":null,"abstract":"The purpose of this study was to determine the effect of self-efficacy and organizational culture on employee performance through employee job satisfaction as an interverning variable at the Payakumbuh Municipal Financial Board. This type of research is quantitative. The population in this study were all civil servants who served in the Payakumbuh City Regional Financial Board, amounting to 71 people. The sampling technique was total sampling, the sample size in the study was 67 people. Data management in this study will use smartPLS software. The results showed that there was no effect of self-efficacy on employee performance. The influence of organizational culture on employee performance. There is an effect of job satisfaction on employee performance. There is an effect of self efficacy on job satisfaction. The influence of organizational culture on job satisfaction. There is no effect of self-efficacy on employee performance after job satisfaction intervening. There is an influence of organizational culture on employee performance after job satisfaction intervening. Keywords: self efficacy; organizational culture; job satisfaction; performance  Tujuan penelitian ini adalah untuk mengetahui pengaruh self efficacy dan budaya organisasi terhadap kinerja pegawai melalui kepuasan kerja pegawai sebagai variabel interverning pada Badan Keuangan Daerah Kota Payakumbuh. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini seluruh Pegawai Negeri Sipil yang bertugas di Badan Keuangan Daerah Kota Payakumbuh yang berjumlah 71 orang. Teknik pengambilan sampel secara total sampling, besar sampel dalam penelitian sebanyak 67 orang. Pengelolaan data pada penelitian ini akan menggunakan Software smartPLS. Hasil penelitian menunjukkan bahwa tidak adanya pengaruh self efficacy terhadap kinerja pegawai. Adanya pengaruh budaya organisasi terhadap kinerja pegawai. Adanya pengaruh kepuasan kerja terhadap kinerja pegawai. Adanya pengaruh self efficacy terhadap kepuasan kerja. Adanya pengaruh budaya organisasi terhadap kepuasan kerja. Tidak ada pengaruh self efficacy terhadap kinerja pegawai setelah adanya intervening kepuasan kerja. Ada pengaruh budaya organisasi terhadap kinerja pegawai setelah adanya intervening kepuasan kerja Kata kunci: self efficacy; budaya organisasi;  kepuasan kerja; kinerja ","PeriodicalId":262139,"journal":{"name":"Jurnal PROFITA: Akuntansi dan Bisnis","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125356671","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}

{"title":"DAMPAK COVID-19 : PERANAN AKUNTAN DAN AUDITOR INDEPENDEN DALAM MENGHITUNG KERUGIAN KREDIT EKSPEKTASIAN","authors":"Hendy Satria, M. I. Alamsyahbana, Aulia Dewi Gizta","doi":"10.47896/AB.V2I1.351","DOIUrl":"https://doi.org/10.47896/AB.V2I1.351","url":null,"abstract":"This study aims to see the effect of the role of accountants and independent auditors in calculating expected credit losses for entities in the financial sector. The sample of this research is the auditors registered in the Public Accounting Firm and the accountants working at the Accounting Services Office in Riau Islands province, amounting to 75 samples and distributed using google form. And the technical analysis of data using SEM PLS. The results of this study show that the role of accountants has a significant effect on expected credit losses and the role of independent auditors has a significant effect on expected credit losses. Keywords: PSAK 71; accountants; independent auditors; expected credit losses; covid-19  Penelitian ini bertujuan untuk melihat pengaruh peran akuntan dan auditor independen dalam menghitung kerugian kredit ekspektasian bagi entitas dibidang keuangan. Adapun sampel penelitian ini yaitu auditor yang terdaftar dalam Kantor Akuntan Publik dan akuntan bekerja pada Kantor Jasa Akuntan yang berada di provinsi kepulauan riau yang berjumlah 75 sample dan disebar dengan menggunakan google form. Dan teknis analisis data menggunakan SEM PLS.Adapun hasil dari penelitian ini yaitu peranan akuntan berpengaruh signifikan terhadap kerugian kredit ekspektasian dan peranan auditor independen berpengaruh signifikan terhadap kerugian kredit ekspektasian. Kata kunci: PSAK 71; akuntan; auditor independent; kerugian kredit ekspektasian; covid-19","PeriodicalId":262139,"journal":{"name":"Jurnal PROFITA: Akuntansi dan Bisnis","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128877620","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}

{"title":"PENGARUH MINIMALISASI PAJAK, MEKANISME BONUS KEPEMILIKAN ASING TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Juarsa Badri, Nidia Anggreni Das, Yosep Eka Putra","doi":"10.47896/AB.V2I1.328","DOIUrl":"https://doi.org/10.47896/AB.V2I1.328","url":null,"abstract":"Globalization in the field of economy and business has led to economic development that knows no boundaries between countries. Many transactions between companies are increasing, both between domestic and foreign companies. The flow of goods, services, capital (investment), and labor is easier and smoother between countries. This research was conducted with the aim of obtaining empirical evidence regarding the effect of tax minimization, foreign ownership, and the bonus mechanism on transfer pricing. This study used 12 samples of multinational manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the test results, it is concluded that tax minimization partially affects transfer pricing while foreign ownership and the bonus mechanism have no effect on transfer pricing.Keywords Tax Minimization; Foreign Ownership; Mekanisme Bonus; Transfer PricingGlobalization in the economic and business fields has led to economic development that knows no boundaries between countries. Many transactions between companies are increasing, both between domestic and foreign companies. The flow of goods, services, capital (investment), and labor is easier and smoother between countries. This research was conducted with the aim of obtaining empirical evidence regarding the effect of tax minimization, foreign ownership, and bonuses on transfer pricing. This study used 12 samples of multinational manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the test results, the following conclusions are obtained: First, the test results show that tax minimization (X1) partially affects transfer pricing (Y), this is evidenced by using the t test with a t value of 2.428 ? t table 2.042 with a significance of 0.022 ? 0.05. Second The test results show that partially foreign ownership (X2) has no effect on transfer pricing (Y). This is evidenced by using the t test with a t table value of 1.09898 t table 2.042 with a significance of 0.281 ? 0.05. Third. The test results show that the bonus (X3) partially has no effect on transfer pricing (Y), this is evidenced by using the t test with the t value 1.293 29 t table 2.042 with a significance of 0.206 ? 0.05.Kata kunci : Minimalisasi pajak; mekanisme bonus; kepemilikan asing; dan transfer pricing","PeriodicalId":262139,"journal":{"name":"Jurnal PROFITA: Akuntansi dan Bisnis","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127380883","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}