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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Ilmiah Dan Karya Mahasiswa
Gede Juliarsa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

 1 
Kompleksitas Tugas Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy Pada Audit Judgment Anak Agung Surya Narayana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.346 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p04

Abstract

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000. Keywords : Task complexity, orientation purpose, self-efficacy, audit judgment
HUBUNGAN NONMONOTONIK ANTARA KONTROL DAN KINERJA PERUSAHAAN Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Dalam rerangka agency theory, manajemen perusahaan merupakan agent yang harus bertanggung jawab kepada pemegang saham sebagai principal. Agent diberikan tanggung jawab untuk mengelola aset principal untuk dapat dikelola secara ekonomis. Studi ini bertujuan untuk mengetahui hubungan antara kinerja perusahaan dengan kepemilikan manajemen dan ukuran perusahaan. Studi ini menguji 46 kinerja perusahaan tahun 2001 terhadap perusahaan go public yang terdaftar di Bursa Efek Jakarta.  Data diperoleh dari Indonesian Capital Market Directory 2002. Pengujian hubungan antara kinerja perusahaan menggunakan Economic Value Added, kepemilikan manajemen, dan ukuran perusahaan dilakukan dengan analisis regresi berganda dan korelasi. Hasil pengujian menunjukkan bahwa hubungan antara kinerja perusahaan, ukuran perusahaan, dan kepemilikan manajemen adalah tidak monotonik, tetapi secara signifikan curvilinear. Temuan ini sesuai dengan penelitian yang dilakukan oleh Fogelberg dan Griffth (2000).   Kata kunci: economic value added, kepemilikan manajemen, kinerja,ukuran perusahaan, teori agensi
EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN PELATIHAN DAN KINERJA PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Wayan Wiriani; Putu Saroyeni Piatrini; Komang Ardana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study was conducted at BPR in the Badung regency by taking a sample of 120 employees who have completed training and were divided into 4 groups. Data analysis technique used is descriptive analysis and univariate ANOVA variants assisted with SPSS version 16.0. This study aims to examine the effects of training on performance, to test the effects of locus of control on performance and examine the moderating effects of locus of control in relation training to performance. The results research shows  that of the four hypotheses proposed all showed significant differences. The main effect of training on performance   are significant that means there are  differences in average performace among employee high level training with low-level training. The main effect of locus of control  on performance are significant that means  there are significant differences in average performance of employees between the level of internal locus of control with the level of external locus of control. Interaction effect between level of training to the level of locus of control is significant that means are influence together between a training with  locus of control on the performance of employees in the BPR  of Badung  regency. The implication of this research is when companies face financial resource constraints, so can not carry out training program in high-intensity, then the company should hire employees who have internal locus of control. Companies should prioritize prospective employees who have internal locus of control in the selection  of employees and training so that training programs have been made   to improve performance.Keywords: training, internal locus of control, external locus of control, performance
Co-Authors Amadeus Vincent Reziario Nugraha Anak Agung Surya Narayana Andrean Wismar Putra Saragih ayu ari kasandra Dian Savitri Udayana Gede Oka Brawida Uthama Gusi Made Dwi Oka Yuliani Gusti Ayu Made Ervina Rosiana I Gusti Ngurah Agung Dananjaya Putra I Putu Pradiantama Risda Putra Ida Ayu Mira Kharisma Jesicha Isadora Illiony Minta Kadek Angga Sintya Puspita Komang Ardana Kunigunde Viktoriana Radung Luh De Leony Agustini Made Devi Miradhi Made Swari Praba Waloka Made Yunita Windasari MARIA M. RATNA SARI Ni Kadek ayu perbarini Ni Komang Urip Krisna Dewi Ni Luh Dea Kemuning Ni Made Tini Ari Ni Nengah Murtini Ni Nyoman Novita Sari Murni Ni Wayan Dina Sumantari Ni Wayan Gita Ni Wayan Novia Puspitasari Ni Wayan Sudiarti Putri Syintia Wulandari Putu Bagus Vijay Kumara Putra Putu Dewi Adi Damayanthi Putu Saroyeni Piatrini Putu Septiani Futri Salsabilla Amalia Prapta Deadewi Septiani futri Wayan Wiriani