INTEGRITAS DAN BUDAYA ORGANISASI SERTA PENGARUHNYA TERHADAP KINERJA PEGAWAI

Kinerja menjadi suatu komponen dalam mendukung keberhasilan organisasi dalam mencapai tujuannnya. Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh integritas dan budaya organisasi terhadap kinerja pegawai Kantor Camat Siantar Utara Kota Pematang Siantar yang berjumlah 40 orang pegawai. Hasil uji instrument validitas menunjukkan kriteria valid, sedangkan uji reliabilitas menunjukkan kriteria handal. Uji regresi berganda menghasilkan menghasilkan koefisien arah memiliki nilai yang positif dari variabel integritas dan budaya organisasi terhadap kinerja pegawai, dengan nilai integritas memiliki nilai yang paling dominan. Kemudian hasil hipotesa dari uji simultan diperoleh hasil bahwa bahwa terdapat pengaruh dari integritas dan budaya organisasi terhadap kinerja pegawai secara positif dan signifikan, kemudian untuk uji parsial ditemukan pengaruh yang positif dan signifikan integritas terhadap kinerja pegawai, dan pengaruh yang positif dan signifikan budaya organisasi terhadap kinerja pegawai. Dengan menerapkan konsep integritas yang baik serta menjalankan budaya dari organisasi dengan baik maka akan menghasilkan kinerja yang baik

Effect of Current Ratio and Debt to Asset Ratio on Return On Asset Moderated by Firm Size

This study aims to determine the effect of Current Ratio (CR), Debt to Asset Ratio (DAR) on Return On Asset (ROA) moderated by Firm Size (SIZE) on Index IDX 30 Companies Listed on Indonesia Stok Exchange for 2017-2020 period. Data analysis in this study was carried out statistically and statistically inferential. Statistical analysis includes multiple linear regression analysis, classical assumption test, t-test, and hypothesis which Multiple Regression Analysis does. The hypothesis testing results are partially carried out, namely the t-test shows that CR has a positive and insignificant effect on ROA. DAR partially has a positive and significant effect on ROA. Thus the result from moderating analysis, SIZE can moderate the effect of CR on the ROA but SIZE can’t moderate the DAR on ROA of Index IDX 30 Companies for the 2017-2020 period

Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan Sub Sektor Pertambangan Logam dan Mineral

The purpose of this research is to determine the effect of good corporate governance on earnings quality both simultaneously or partially. This research was conducted using quantitative descriptive analysis. The population in this study is all companies that are included in the research object, using purposive sampling, obtained by 6 companies during 5 years of research that can be used as a sample so that the number of observations is as much as 30. Analysis technique: classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypotesis testing. The results of simultaneously  Good corporate governance have a positive and insignificant effect on earnings quality.  The results partially: Institutional ownership and independent commissioners have a negative and insignificant effect on earnings quality, but public ownership and audit committees have a positive and significant effect on earnings qualit in Metals and Mineral Sub Sector Companies Listed on the Indonesia Stock Exchange