PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN

This study aims to examine the effect of enforcement regulations, organizationalethical culture, organizatioal commitment to the tendency of fraud based on fraudtriangle theory in Yogyakarta City Goverment . The data used is primary. Multipleregression analysis is the analytical method used. The sampling technique usedin this study was the purpose sampling method and obtained 83 data samples.The regression test results show that organizational commitment negatively affectthe tendency of fraud in the public sector. Whereas enforcement regulations,organizational ethical culture have on effect the tendency of fraud.

Pengaruh Reward Dan Punishment Terhadap Kinerja Karyawan Pada PT. Sandabi Indah Lestari Bengkulu Utara

This research is a survey research with quantitative approach. The sample of this study were employees of PT. Sandabi Indah Lestari Bengkulu Utara, which amounted to 96 employees by taking a minimum sample of employees. Data collection using a questionnaire while data analysis was performed using multipleregression analysis. This research is a survey research with quantitative approach. The sample of this study were employees of PT. Sandabi Indah Lestari Bengkulu Utara, which amounted to 96 employees by taking a minimum sample of employees. Data collection using a questionnaire while data analysis was performed using multiple regression analysis. The results found that: (1) Reward significantly influencedthe performance of the employees of PT. Sandabi Indah Lestari North Bengkulu with the t test results show the value of t sig for the variable Reward value (X1) Namely, thit > t (4.123 > 1.98580) and (sig α = 0.000 < 0.050) means that Hα is accepted and H0α/2 is rejected. (2) Punishment significantly influenced the performance of the employees of PT. Sandabi Indah Lestari North Bengkulu with t test results showed the value of t sig for the Punishment Value Variable (X2) > t(α / 2) (2.929 >1.98580) and (sig α = 0.004 < 0.050 means that Hα was accepted and H0 was rejected. (3) Reward and Punishment Variables have a significant effect on the performance of employees at PT Sandabi Indah Lestari North Bengkulu with the results of the F test hypothesis above obtained by F count of 99.917 with Ftable value of 3.09 that is (99.917 > 3.09) and (sig α =0.000 < 0.050), then it can be concluded that H3 is accepted.Keywords : Reward, Punishment and employee performance

Effect of Reward and Punishment on Employee Performance

This study aims to find out what factors influence employee performanceincluding: (1) Effect of Reward on the performance of employees of PT. SandabiIndah Lestari North Bengkulu, (2) Effect of Punishment on the performance of theemployees of PT. Sandabi Indah Lestari North Bengkulu. This research is a survey research with quantitative approach. The sampleof this study were employees of PT. Sandabi Indah Lestari Bengkulu Utara, whichamounted to 96 employees by taking a minimum sample of employees. Datacollection using a questionnaire while data analysis was performed using multipleregression analysis. Keywords : Reward, Punishment and employee performance

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)

The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidn’t have significant effect on it.

Analysis Of The Effect Of The Implementation Of TQM On Quality Costs

The research objective is to analyse the influence of focus on customers, obsession withquality, education and training, benchmarking, teamwork and continuous improvement inquality costs. The hypothesis proposed is Customer Focus, obsession with Quality,Education and Training, Benchmarking, Teamwork and Continuous Improvement affectquality costs. The number of respondents taken in this study was 80 respondents. Theanalytical tool used is using the SPSS application program with techniques. Multipleregression analysis and hypothesis testing using f and t-test.

The Effect of Working Capital Management on Profitability in Manufacturing Company Listed in Indonesia Stock Exchange

Profitability of manufacturing companies in Indonesia is influenced byvarious financial factors that can be measured using financial ratios. The purpose ofthis study is to analyze the effect of cash turnover, average collection period ofreceivables, and inventory turnover to profitability on manufacturing companies listedon the Indonesia Stock Exchange. The population of this research is manufacturingcompany of consumer goods industry sector listed in Indonesia Stock Exchangeperiod 2011-2015 period. Sampling method used was purposive sampling and 23companies were obtained as sample. The method of analysis used is multipleregression analysis. Based on the result of t test, cash turnover is positively relatedand significant to profitability. While the average collection period of receivables has anegative and significant impact on profitability. Inventory turnover has no significanteffect on profitability. The results simultaneously with F test show that all independentvariables have significant effect to ptofitability. The adjusted R square value of 0.135indicates that 13.5% profitability can be explained by independent variables of cashturnover, average collection period and inventory turnover. While the rest of 86.5% isexplained by other variables.

ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The research was qualitative research aimed to find out the effect of green accounting application toward profitability. The independent variables in this research were environmental performance and environmental disclosure, while the dependent variable was profitability. The research objects were the mining companies registered in Indonesia Stock Exchange within 2013-2015 period. This research used 54 samples. The sampling technique was purposive sampling,while the data analysis techniques were descriptive statistic, classic assumption test, multipleregression analysis, and hypothesis test with significance level (á) of 0,05. The research resultshowed that the environmental performance did not positively affect profitability with the significance value of 0,129 > 0,05 and the environmental disclosure did not positively affect profitability with the significance value of 0,715 > 0,05.Ke ywords: environmental disclosure, green accounting, environmental performance, profitability.

PERANAN BUDAYA ORGANISASI, DIFERENSIASI DAN INOVASI TERHADAP SUSTAINABLE COMPETITIVE ADVANTAGE (SCA) (Studi Empiris Perum Pegadaian Syariah Se Malang Raya)

The problem of this research is the development of pawning institution. It seems slowly developedand hardly to complete with other pawning institutions. Therefore, some factors causing this problem need tobe understood. Against this problem, the author feels necessary to examine some factors with important effecton Syariah pawning, such as differentiation, organizational culture, and innovation. Research type is explanatoryresearch, in which it explains the causal relationship between research variables through hypothesis testing.Population of research is manager with authority of strategic decision making in the syariah pawning institutionin Malang City. Sample is taken by census technique. Furthermore the data will be subjected to MultipleRegression Analysis. Result of research indicates that Differentiation, Organizational Culture, and Innovationinfluence sustainable competitive advantage. It may be concluded that higher level of Differentiation,Organizational Culture, and Innovation in the pawning institution can produce higher sustainable competitiveadvantage for pawning institutions in Malang.

PENGARUH FAKTOR INDIVIDU DAN FAKTOR ORGANISASI TERHADAP KOMITMEN ORGANISASI (Studi pada Guru SMAN di Kecamatan Labuapi Kabupaten Lombok Barat)

A number of teachers are found unenergetic and undisciplined because of some reasons, suchas no appreciation of they did at work, exclusion of school activities, no trust from the school leaders,no proper treatment in terms of promotion. All of these problems happen among teachers of LabuapiHigh School of West Lombok Regency. This study aims to investigate the significant influence ofindividual and organizational factors, either simultaneously or partially, on the teachers’Organizational Commitment.This research is categorized as an associative study. The population encompassed all 70 highschool teachers in Labuapi Distric of West Lombok Regency. These teachers were all taken assamples of the study. Data collection method involved the use of a questionnaire containingquestions about the Individual Factors, Organizational Factors, and Organizational Commitment.The data were analyzed using Multiple Linear Regression Analysis.Results of the study indicate that the Individual and Organizational Factors simultaneouslyand partially had a significant effect on the dependent variable of Organizational Commitment. Themost dominant variable affecting Organizational commitment was the individual factor. This studyrecommends that principals of High Schools in Labuapi District of West Lombok constantly meetteachers' great expectations towards work appreciation, involve them emotionally in work-relatedactivities, nurture teacher's responsibility to work, develop a sense of pride for the teachers, providethem with more education training and pastoral care for students, increase the amount of free time togather with family, and reduce the pressure in both career and family matters.Keywords: Individual Factors, Organizational Factors, Organizational Commitment, MultipleRegression Analysis.

ANALISIS DETERMINAN MINAT INDIVIDU DOSEN DAN MAHASISWA TERHADAP BANK SYARIAH

This study empirically examined the effect of attitude, subjective norms andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. This study used survey method to collecteddata. The respondents of this study are lecturers that worked at STAINSalatiga and students that studied at study program of syaria banking STAINSalatiga. Of the 100 questionnaires sent, questionnaires were completed andreturned are 86 questionnaires. Dependence methods has used to statistictest in this study. This study has utilized simple regression and multipleregression analysis to analyze the effect of attitude, subjective norm andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. Data will be process by stepwise method andenter method of Statistic Program for Social Sciences (SPSS). The result ofthis study suggest that empirically attitude, subjective norm dan perceivedbehavioural control partially and simultaneously has a positif and significantimpact to intention of syaria banking transactions. Intention variable alsohas a positif and significant impact to actual behavior of syaria bankingtransactions.