PENGARUH KOMITMEN ORGANISASI, KOMITMEN PROFESIONAL DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Semarang)

The  purpose  of  this  study  was  to  examine  whether  organisation  commitment,  professional commitment and leadership style had influenced toward job satisfaction with motivation as intervening variable.   This research used primary data, auditor on puclic accountant sector in Semarang as population. Using a convenience sampling method, 43 quessioner. The data was analyzed by multiple regression. All data variable meet with validity test, reliability test, normality also classical assumption. The result showed that organization commitment, profesional commitment, leadership style and motivation influenced significantly on job satisfaction. On the other hand organization commitment, profesional  commitment  and  leadership  style  had  influenced  on  job  satisfaction  did  not  through motivation as intevening variable.  Keywords : organization committment, profesional committment, leadership style, motivation, job satisfactio

ANTESEDEN DAN KONSEKUENSI PERILAKU DISFUNGSIONAL AUDITOR

This research aimed to obtain empirical evidence of the extent to which locus of control, organizational commitment, turnover intention, performance, time budged pressure,  audit  fee,  of  auditor  dysfunctional  behavior.  And  auditor  dysfunctional behavior of influence the audit quality. The population in this study were all auditors working in public accounting firm in Semarang city in 2014. Sampling in this study using a convenience sample. Retrieval of data in this study using a questionnaire. Data were analyzed using multiple regression. The result of this research showed that all of the independent varialels influence the dysfunctional behavior so that increasing of locus of control, organizational commitment, turnover intention, performance, time budged pressure, audit fee can make dysfunctional behavior increase. On the contrary, decreasing of locus of control, organizational commitment, turnover intention, performance, time budged pressure, audit fee can make dysfunctional behavior decrease too. And dysfunctional behavior influence on audit quality.  Key words : Dysfunctional Behavior, Audit Quality, Auditor Personal Characteristic, Locus Of Control, Time Budged Pressure, Organizational Commitmen

ANALISIS DAMPAK VARIABEL MAKRO EKONOMI TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI)

Islamic capital market in Indonesia is growing significantly. The existence of the islamic capital market is characterized by the establishment of the Jakarta Islamic Index (JII) in 2000. The next development when in may 2011, the islamic capital market launched a new index namely is Indonesia Sharia Stock Index (ISSI). Indonesia Sharia Stock Index (ISSI) is a stock index that reflects the overall Islamic stocks listed on stock exchanges in Indonesia. Indonesia Sharia Stock Index (ISSI) is formed with a reason to separate between Islamic stock with stock instead of sharia. Previously mixed together in the Composite Stock Price Index, in Indonesia namely IHSG. Indonesia Sharia Stock Index devolopement shows a positive trend. There are many factors that affect the growth of Indonesia Sharia Stock Index (ISSI), can be seen from internal and external side. The data used in this study secondary data, time series, with the amount of data as much as 43 periods. The analysis technique used is multiple linear regression analysis. The results showed that the variable inflation and exchange rate  has a negative and significant impact  on  Indonesia  Sharia  Stock  Index  (ISSI).  However,  the  variable  Bank  Indonesia Certificates Sharia (SBIS) and world oil prices, they do not have a significant influence on the Indonesian Sharia Stock Index. The result of the determination coefficient adjusted R2 values of 0.203 or 20.3%. This shows that the model used in this study's weak in describing the effect of independent variables on the movement of Indonesian Sharia Stock Index (ISSI).  Keywords: Indonesian Sharia Stock Index (ISSI), Inflation, Exchange Rates, Bank Indonesia Certificates Sharia (SBIS), World Oil Prices

THE INFLUENCE OF INDIVIDUAL CHARACTERISTICS AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE

This study aimed to analyze the factors that affect the characteristics of the individual, work motivation, the ability of individuals, job satisfaction, and employee performance as well as the effect of each variable. Samples were Jabar local government employees as much as 166 people / respondents. The sampling technique was done deliberately. Data processing was performed by using SEM analysis tools SmartPLS. The analysis showed that there is a significant effect on the individual characteristics on work motivation and performance. Furthermore, based on the results of the analysis showed that there are significant effect on the individual characteristics of the ability of the employee. There is a significant effect on job satisfaction on performance; there is an effect on work motivation on job satisfaction. But the results of the analysis on the performance capability of self showed no effect.  Key words: characteristics of the individual, work motivation, the abilitily to individuals, job satisfaction, SEM SmartPLS, employee performanc

PERANAN MANAJEMEN INOVASI DALAM MENINGKATKAN KINERJA ORGANISASI PENDIDIKAN

The competition of education organization is marked with the emergence various new organization and the advancement of technology that accompany the competition business. Innovation management needed each organization to face changes and global competition. Management are currently running is a scientific-based  management  is  still  temporary,  thus  requiring  innovation  to  achieve  competitive advantage of the company.   Innovation that can be done in service organizations is to create new business model, developing new services, a new user interface and make innovation administration. Innovation realized when it is supported by creativity, knowledge, but the competencies and the need of community.  Keywords: innovation, creativity, knowledg

Analysis BI Rate and Return of Third Party Fund On Rate of Third PartyFund onIslamic Banking in Indonesia

The  concept  of  Sharia  banks  is  different  with  interest-based  conventional  banks. Profit  sharing system in the Sharia  banks has unique characteristics because it must always be submissive and obedient to the rules and principles  of sharia.  This has implications  for the entire activities ofSharia  banks, Sharia  banks will thus experience the risks caused by its activities. Depositors  entrust their funds for Sharia banks to be managed by the bank so that it will generate  a return  for the depositor  and the bank. Therefore, Sharia  banks should be run in a professional  manner so as to maintain the loyalty of its customers and is able to provide a return that is generally competitive. The objective of this research  is to examine the influence Return of the Third Party Funds (Return of TPF) and the BI rate on the rate of Third Party Funds (Rate of TPF).  This research  is an explanatory  research using path analysis  model and census technique on Sharia Business Board (SBB) in Indonesia.  data used in this research  is a secondary  data derived from historical  data of Islamic banking from the data obtained through the official website of Bank Indonesia in the period of 2010 - 2012.  The results  of this research  indicate  that:  1) BI rate  significantly  influences Return of Third Party Funds resulting  in p-value <0,01  with the direction  of a negative relationship, 2) Return of Third Party  Funds significantly effects on the rate of Third Party  Funds with the direction  of positive relationships, and 3) BI rate significantly negative effect on the rate of Third Party Funds.  Keywords: Islamic Bank, BI Rate, Return, TPF (Third Party Funds

ANALYSIS OF THE INFLUENCE OF SIZE, LEVERAGE, TOBINS’ Q AND CASH FLOW ON CORPORATE CASH HOLDINGS

Holding liquid assets such as cash can be a double-edged sword for a firm. On the one hand,  it  provides  flexibility  to  firms  allowing  them  to  avoid  costs  from  underinvestment  in positive-NPV projects due to lack of resources. Cash holding is an important asset on firms' balance sheets, receives much attention from companies, investors, and analysts. The objectives of this research are to analyse the impact of size, leverage, Tobins’Q and cash flow to cash holdings. The research methods used are descriptive research and explanatory research. Sampling in this study using purposive sampling, which is the manufacturer companies that listed at IDX in period 2010-2012. The technique analyses used are multiple regressions with classic assumption. The  classic  assumption  consists  of  normality testing,  multicollinearity,  heteroscedasticity  and autocorrelation. Based on the result and analysis, the conclusion that can be drawn in this research are: (1) There is positive impact of size to cash holdings, (2) There is impact of leverage to cash holdings, (3) There is impact of Tobin’s Q to cash holdings, (4) There is impact of cash flow to cash holdings.  Keywords: size, leverage, Tobin’s Q, cash flow, cash holdings

Pengaruh Sistem Pengukuran Kinerja Stratejik Terhadap Kinerja Manajeria l (Studi Empirik Pada Perusahaan Transportasi di bawah Naungan Kementrian BUMN Di Wilayah Jawa)

This study aims to investigate the effect of strategic performance measurement system on managerial performance that is directly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This study used the perspec tive of goal setting theory and role theory in explaining inter-variable relationship. Data collected in this survey was primary data from 329 functional managers of state-owned transportation companies under the auspices of Ministry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264 were used  in this research with respon rate of 80,55%. Da ta analysis was conducted using structural equation models in LISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but not significantly, associated with managerial performance. Further findings indicated that strate gic performance measurement system was significantly associated with job relevant information, but no association was found with role ambiguity. However, strategic performance measurement system was significantly assosiated with role conflict and role overload. Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty, role conflict and role overload, but significantly associated with managerial performance. Based on the result, it can be conferred that role ambiguity was positively related and had a significant impact on managerial performance.   In the other hand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The result of the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and role overload significantly mediated the effect of strategic performance measurement system toward managerial performance.  Keywords :  Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic and Managerial Performanc

HubunganTriple Helix, Inovasi, Keunggulan Bersaing dan Kinerja

Creative industries have a large enough contribution to the development of the national economy, particularly employment and raise incomes masyarakat.Permasalahan facing the creative industries are still many, especially the ability to innovate and the competitiveness is still weak, so the impact on performance. This study aims to examine the role of the Triple Helix (intellectual, government, business) to improve innovation capability and competitive advantage creative industry. The total sample of 115 respondents were focused on craft and fashion sector in Central Java, as well as methods of sampling using purposive sampling,  the  data  obtained  will  be  processed  using  the  program  Partial  Least Square   (PLS).   The   results   showed   three   actors   Triple   Helix   (intellectual, government, business) significantly affects the ability of innovation and competitive advantage.  Likewise,  innovation  and  competitive  advantage  are  also  significant effect on performance.  Keywords: Triple Helix, Innovation, Competitive Advantage, Performanc

PENGARUH KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2013)

The present research aims to investigate the effect of corporate governance on the relationship between family ownership and tax aggresiveness as studied by Sari and Martani (2010). We test three hyphothesis namely the effect of family ownership on tax aggresiveness, the effect of corporate governance on tax aggresiveness, and the moderating effect of corporate governance on the relationship between family ownership and tax aggresiveness. We used newer data set than Sari and Martani (2010). We purposively selected data sample from manufacturing firms listed at Indonesian Stock Exchange in the period 2010 to 2013. Using multiple regression analysis, we couldn’t find robust findings on the relationship between variables. The result consistent with Sari and Martani (2010). Future research could use different proxies for the variables such as corporate governance indices.Keywords: family ownership, corporate governance, tax aggresivenes