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PENGARUH KOMITMEN, MOTIVASI, KOMPLEKSITAS TUGAS DAN BUDAYA SUPORTIF TERHADAP KEPUASAN KERJA ARYA PRADIPTA
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1447

Abstract

The objective of this study is to get an empirically evidence about the affecting factors of auditor’s job satisfaction. The factors affecting are organizational commitment, professionalism commitment, motivation, task complexity, and supportive culture.Data collected through questionnaires. There 180 quesstionnaires distributed to 17 registered public accountant in DKI Jakarta as respondents. Ninety six used questionnaires used for the analysis. This data analysis was done by using multiple regression.The result of this research showed that organizational commitment, professionalism commitment, motivation, task complexity and supportive culture have effect toward auditor’s job satisfaction.
PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, ASIMETRI INFORMASI DAN PROFITABILITAS TERHADAP PROBABILITAS PERTUMBUHAN PERUSAHAAN ARYA PRADIPTA
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2.1452

Abstract

This study aimed to examine the effect of debt policy, dividend policy, information asymmetry and profitability on the probability that the company's growth proxy by the investment opportunity set. The Company will be classified in the company grows and the company does not grow by factor analysis of the investment opportunity set is calculated for each company. A statistical technique used in this study is a statistical technique logistic regression. Sample of firms drawn from companies listed in Indonesia Stock Exchange. The sampling technique used was purposive sampling judgmental. The results showed that the bid-ask spread, Debt Equity Ratio and Dividend Payout ratio does not significantly affect the probability of the company's growth. While the Return on Asset and Dividend Yield significantly affects the probability of firm growth.
THE EFFECT OF CORPORATE GOVERNANCE, FINANCIAL RATIO, FIRM SIZE AND AUDIT QUALITY ON BOND RATING MUNGNIYATI MUNGNIYATI; ARYA PRADIPTA
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This purpose of this research is to examine the effects of corporate governance, financial condition, firm size and audit quality on corporate bond ratings in Indonesia. Corporate governance is explored in term of institutional ownership, managerial ownership, independent commissioner, and audit committee. Moreover, several accounting ratios including current asset, return on asset, debt to equity, and interest coverage are used to reflect corporate financial condition. Data are collected from PT Pefindo and Indonesia Stock Exchange during 2005 until 2009. The result shows that institutional ownership, managerial ownership, audit committee, return on asset, debt to equity ratio, firm size and audit quality have a significant influence on bond ratings. This finding suggests that the implementation of good corporate governance, maintaining a sound financial condition, firm size and audit quality are very important for getting better corporate bond ratings in Indonesia.
PENGARUH SISTEM AKUNTANSI MANAJEMEN BROAD SCOPE DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PENGARUH PARTISIPASI PENGANGGARAN TERHADAP KESENJANGAN ANGGARAN ARYA PRADIPTA
Media Bisnis Vol 5 No 1 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i1.1458

Abstract

This research examines the moderating effect of management accounting system broadscope and organization commitment on the relationship between the budget participation and budgetary slack. Eighty nine business unit managers from manufacturing industry in Jakarta, Bogor, Tangerang and Karawang had participated in this research. The collecting data used a questionnaire survey via contct person, electronicmail, inter-views and post. Data were analyzed using two-way analysis of variance. The results showed that the effects of the budget participation and budgetary slack were not dependent on the management accounting system broadscope and organization commitment.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA ARYA PRADIPTA; YULIUS KURNIA SUSANTO
Media Bisnis Vol 4 No 2 (2012): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v4i2.1465

Abstract

Kecenderungan memperhatikan laba disadari oleh manajemen terutama dari kalangan manajemen yang diukur berdasarkan informasi tersebut, sehingga mendorong manajemen melakukan perilaku tak semestinya. Dari perilaku ini timbul bentuk yang berhubungan dengan laba yaitu praktik perataan laba. Perataan laba mempunyai peranan yang penting untuk mengurangi bias dari para pemegang saham dalam memperhitungkan laba di masa lalu yang digunakan untuk memprediksi laba di masa depan. Artikel ini menunjukkan faktor-faktor yang mempengaruhi perataan laba berdasarkan hasil penelitian terdahulu