Pengaruh Kepemimpinan, Komunikasi, Disiplin Kerja, Dan Lingkungan Kerja Terhadap Kinerja Karyawan (Studi Kasus Pada Kantor Bappeda Kabupaten Sukoharjo)

Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan, komunikasi, disiplin kerja, dan lingkungan kerja terhadap kinerja karyawan. Jenis penelitian inimerupakan penelitiankuantitatif, dengan data primer dan dilakukan dengan metode survei kuesioner pada kantor Bappeda Kabupaten Sukoharjo. Pengumpulan data dilakukan dengan cara membagikan kuesioner kepada responden. Kuesioner dibagikan kepada 40 responden, tetapi hanya 32 responden yang mengisi kuesioner tersebut dengan lengkap. Teknik pengambilan sampel penelitian ini dengan menggunakan metode convenience sampling dengan alat analisis yang digunakan adalah regresi berganda, Ujit, UjiF, dan Koefisien Determinasi (R2). Uji asumsi klasik juga digunakan dalam penelitian ini, antara lain: uji normalitas, uji multikolinearitas, uji heteroskedastisitas. Data diolah dengan bantuan software SPSS 16. Hasil penelitian menunjukkan bahwa: 1)Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai signifikansi 0,003 < 0,05. 2)Komunikasi berpengaruh positif dan signifikant erhadap kinerja karyawan, dengan nilai signifikansi 0,017 < 0,05. 3)Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai signifikansi 0,021 < 0,05. 4)Lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, dengan nilai signifikansi 0,046 < 0,05

Evaluasi Penerimaan PBB Paska UU PDRD (UU No 28 Tahun 2009) (Studi Kasus di Wilayah Kabupaten Boyolali)

This research is motivated by the issuance of law No. 28 year 2009 on Regional taxes and retributions, The Central Goverment devolved the management of land and building tax (PBB) of Rural and Urban sector to The Local Government. The purpose of this study to evaluate the growth rate and the level of effectiveness of land and building tax receipts before and after the issuance of Law No. 28 year 2009 made by The Revenue Department of Finance and Asset Management to the local tax revenue of Boyolali district. Data used in this research is secondary data obtained from The Revenue Department of Finance and Asset Management in the form of data revenue of land and building tax from 2011 until 2014. The research used is descriptive quantitative method. The result of this research concludes that the growth rate of land and building tax growth was not stable from year to year with an average growth of 8,61% per year. While, the level of effectiviness of land and building tax receipts (PBB) from 2011 untill 2014 has not yet reached the target with an average of 75,20% per year with less effective criteria

Flypaper Effect pada Dana Alokasi Umum (DAU) dan Pendapatan Asli Daerah (PAD) Terhadap Belanja Modal pada Kabupaten/Kota di Provinsi Jawa Tengah

This research aims to analyze the Flypaper effect on the General Allocation Fund and local revenues to the capital spending. The type of this research is quantitative research. The population in this research Regency/City of se-Central Java Province. The determination of the sample using the total sampling (samples saturated) namely using the entire population as sampel have. The data collected is a secondary data with the method documentation. Data analysis techniques using multiple regression analysis double linier. The results of this research showed that the variables the General Allocation Fund and local revenues influence on capital spending and the value of the t statistics of the DAU is greater than the value of t PAD statistics show this phenomenon occurred flypaper effec

Pengaruh Pengungkapan CSR Terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel Moderating (Studi pada Perusahaan Manufaktur di BEI Periode Tahun 2011-2013)

The purpose of this research is to know (1) the influence of these CSR disclosure (2) the influence of CSR disclosure against the value of the company's profitability as variebel moderating. The sample of this research is the manufacturing company listed in BEI with a period of 2011-2013 using a purposive sampling method. There are 57 companies that meet the criteria as research samples. Data analysis techniques include (1) descriptive statistics (2) Classic Assumption Test: Normality, Multikolinieritas, Heteroskedastisitas and Autocorrelation (3) Fit Testing and Goodness: (a) the coefficient of Determination (b) Test Statistic F (c) Test Statistic t (4) hypothesis testing, linear regression analysis method using simple and multiple linear regression analysis. The results of this research showed that 1 ) disclosure of csr not significantly affect the company to profitability as variable 2.the moderating capable of affecting relations on the disclosure of csr and the company manufacturing company bei 2011-2013 enrolled in a year

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

Knowledge-based Human Resources (Knowledge-based resources) is one of the competitive strategies which is one of the success factors in competition between companies. Companies must have added value that makes the company superior compared to other companies. Creation of physical capital (intellectual capital efficiency / capital employed efficiency) and intellectual capital (intellectual capital efficiency) is the addition of structural capital efficiency and human capital efficiency, whereas in this study the independent variable uses a modified VAIC variable called the modified VAIC ( MVAIC). And there are additional components of relational capital efficiency (RCE) as part of intellectual capital efficiency. The purpose of this study is to analyze the components of intellectual capital on financial performance that is proxied by ROA. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sampling method uses purposive sampling, which is the technique of determining the sample with certain considerations or characteristics. The analytical tool in this study uses multiple linear regression analysis. The results of the study that human capital efficiency (HCE) significantly positive effect on financial performance with a sig value of 0.020 <0.05 and structural capital efficiency (SCE) significantly negative effect on financial performance with a sig value of 0.011 <0.05. Meanwhile, relational capital efficiency (RCE) and capital employed efficiency (CEE) had no significant effect on financial performance with sig values of 0.863> 0.05 and 0.125> 0.05, respectively

Determinan penentu kualitas audit (studi kasus Bppkad kabupaten grobogan)

In carrying out the supervisory function, review procedures, dysfunctional behavior, and moral judgment are needed to produce quality audit reports. Review procedures, dysfunctional behavior, moral judgment and audit knowledge are important things in the implementation of the audit function because in addition to finalizing considerations in preparing the audit report, it is also to achieve expectations, namely quality performance.This study aims to determine whether there is a partial and simultaneous effect of independent variables (dysfunctional behavior, moral judgment,review procedures, and Kwoladge audit) on the dependent variable (auditor performance) at the BPPKAD Kab. Grobogan. The sample used in this study was 100 respondents, the sampling method used was purposive sampling metho

Analisis Pengaruh Trust, Information Quality, Kemudahan, Manfaat, Dan Resiko Terhadap Minat Pembeli Dalam Menggunakan Sistem E-Commerce (Studi Empiris Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta)

Since internet has been developed for commercial, the company adopted it in an activity of business operational. One of internet use is for marketing.Internet can be usedfor selling varieties of product which ready to be marketed. This research analyzes effect of trust, information quality, easy, use, and risk of buyer's interest to use e-commerce system. This reearch conducts survey method by spreading questionnaire directly. The respondents in this study are 100 accounting learners at business and economy faculty,Muhammadiyah University of Surakarta. This study conducts convenience sampling method to take samples. Analysis of method multiple linier regression examine and prove research hypothesis. The result of this study shows trust variable and information quality has significant effect to buyer's interest for using e-commerce system. While the variable Information Quality, Ease and Benefit have no effect on Buyer's Interest to use e-commerce system in this research

Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional ( Studi Kasus pada BNI Syariah, BRI Syariah, Bank Mandiri Syariah – BNI Konvensional, BRI Konvensional, Bank Mandiri Konvensional Periode Tahun 2011-2014 )

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah, Bank Mandiri Syariah mewakili Perbankan Syariah dengan Bank Negara Indonesia Konvensional, Bank Rakyat Indonesia Konvensional, Bank Mandiri Konvensional mewakili Perbankan Konvensional dilihat dari rasio-rasio CAR, NPL, ROA, ROE, BOPO, LDR. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Dalam penelitian ini, data yang digunakan adalah data dari laporan keuangan publikasi Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah, Bank Mandiri Syariah mewakili Perbankan Syariah dengan Bank Negara Indonesia Konvensional, Bank Rakyat Indonesia Konvensional, Bank Mandiri Konvensional mewakili Perbankan Konvensional periode tahun 2011-2014. Teknik analisis data yang digunakan dalam penelitian ini adalah uji beda dua rata-rata (Uji t). Berdasarkan analisis data dalam penelitian ini dapat disimpulkan bahwa dilihat dari rasio CAR, ROE, LDR kinerja keuangan Perbankan Syariah dengan Perbankan Konvensional tidak terdapat perbedaan. Sedangkan dilihat dari rasio NPL, ROA, BOPO kinerja keuangan Perbankan Syariah dengan Perbankan Konvensional terdapat perbedaan. Jika dilihat dari rata-rata rasio, pada rasio CAR, NPL, ROA, ROE, dan BOPO dapat diketahui bahwa Perbankan Konvensional mempunyai kinerja yang lebih baik dibandingkan dengan kinerja keuangan Perbankan Syariah. Sedangkan pada rasio LDR dapat diketahui bahwa Perbankan Syariah mempunyai kinerja keuangan yang lebih baik dibandingkan dengan kinerja keuangan Perbankan Konvensional. Kata kunci : Perbankan Syariah, Kinerja Keuangan, Perbankan Konvensiona

Pengaruh Dana Alokasi Umum (DAu), Pendapatan Asli Daerah (PAD), Sisa Lebih Pembiayaan Anggaran (SILPA), Dan Luas Wilayah Terhadap Belanja Modal Pada Kabupaten Dan Kota Di Jawa Tengah Periode 2012-2013

Penelitian ini bertujuan untuk menguji pengaruh dana alokasi umum, pendapatan asli daerah, sisa lebih pembiayaan anggaran, dan luas wilayah terhadap pengalokasian anggaran belanja modal pada kabupaten dan kota di wilayah Provinsi Jawa Tengah pada periode 2012-2013. Dalam penelitian ini metode pengambilan sampel yang digunakan adalah teknik sampling jenuh dimana seluruh populasi akan dijadikan sampel penelitian. Sampel yang diperoleh dan dapat digunakan dalam penelitian ini sejumlah 70 Laporan Realisasi Anggaran kabupaten/kota, APBD kabupaten/kota, dan data luas wilayah kabupaten dan kota di wilayah Provinsi Jawa Tengah dengan periode penelitian 2012-2013. Variabel yang diuji dalam penelitian ini adalah belanja modal, dana alokasi umum (DAU), pendapatan asli daerah (PAD), sisa lebih pembiayaan anggaran (SiLPA), dan luas wilayah. Metode yang digunakan untuk menganalisis data adalah metode analisis regresi linear berganda. Dari hasil penelitian ini dapat disimpulkan bahwa dana alokasi umum (DAU) dan sisa lebih pembiayaan anggaran (SiLPA) tidak berpengaruh secara parsial dan signifikan terhadap alokasi anggaran belanja modal. Sedangkan pendapatan asli daerah (PAD) dan luas wilayah berpengaruh secara parsial dan signifikan terhadap alokasi anggaran belanja modal

Analisis Faktor-Faktor Yang Mempengaruhi Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Perbankanyang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2017) Analisis Faktor-Faktor Yang Mempengaruhi Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Perbankanyang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2017)

This study aims to examine and analyze the effect of the auditor type, firm size, financial performance, firm age, growth rate, and leverage on the intellectual capital disclosure in banking companies listed on Indonesia Stock Exchange (IDX) in 2015-2017. The population used in this study are all banking companies listed on Indonesia Stock Exchange in 2015-2017 which amounted to 129 companies. The sampling technique used purposive sampling method according with predetermined criteria. The number of samples collected as many as 107 companies. The analytical method used in this research is multiple linear regression analysis. The result showed the auditor type, financial performance, firm age, and leverage does not effect on the intellectual capital disclosure. While the firm size and growth rate effect on the intellectual capital disclosure. Keywords: auditor type, firm size, financial performance, firm age, growth rate, leverage, and intellectual capital disclosure