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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Wahana Pendidikan Jurnal Accounting UNIPA
Wilhelmina Mitan
Universitas Nusa Nipa Maumere
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Jurnal Accounting UNIPA

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PENGARUH KEPERCAYAAN ATAS SISTEM INFORMASI AKUNTANSI, PELATIHAN REWARD TERHADAP KINERJA KARYAWAN PADA KSP KOPDIT MEGU LEKUK HUBIN Maria Goreti Towe Punang; Wilhelmina Mitan; Konstantinus Pati Sanga
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.47

Abstract

This research aimed to (1) determine  the effect of trust over accounting information systems, training, and reward on employe performance at Megu Lekuk Hubin Credit Union. This research method was quantitative. Data analysis using multiple linier regression analysis. The hypothesis test used was a simultaneous test (F test), partial test (t test), and test of the coefficient of determination (R2 test). The population in this research werw 30 employees of Megu Lekuk Hubin Credit Union. Due to the limited population, the research was carirried out through a census or saturated sampling. The results of this research indicate that the variables of employee performance, trust in accounting information systems,training,and rewards were categorized as very good. The t-test statistic result showed that partially the trust variable and training variable in the accounting information system had no effect on employee performance while the reward variable had  an effect on employee performance. The statistical results of the F test showed that all independent variables simultaneously and significantly affect employee performance. Based on the determination analysis, the three independent variables in this research could adequately account for the three factors that significantly impact employee performance.
Pengaruh Earning Power dan Laba Operasi Terhadap Praktek Manajemen Laba Pada Perusahaan Sektor Barang Konsumsi Subsektor Farmasi di Bursa Efek Indonesia Periode 2018-2021 Maria Beatrix Susanti Tapo; Wilhelmina Mitan; Emilianus Eo Kutu Goo
Jurnal Accounting UNIPA Vol 2, No 1 (2023): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2221/accounting.v2i1.49

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Earning Power dan laba operasi terhadap praktek manajemen laba pada perusahaan sektor barang konsumsi subsektor farmasi di Bursa Efek Indonesia periode 2018-2021. Rancangan penelitian yang digunakan adalah penelitian eksplanatori pendekatan kasual. Populasi dalam penelitian ini adalah perusahaan sektor barang konsumsi subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Sampel penelitian ini diseleksi dengan menggunakan metode purposive sampling. Dari 11 perusahaan yang terdaftar, hanya 8 perusahaan yang memenuhi kriteria sampel penelitian yang sudah ditetapkan. Data penelitian diperoleh dari studi pustaka dan studi dokumentasi. Metode analisis data yang digunakan adalah regresi linear berganda dengan menggunakan IBM SPSS Statistics 26. Hasil penelitian  menunjukan bahwa variabel Earning Power dan laba operasi secara simultan tidak berpengaruh terhadap praktek manajemen laba. Hasil penelitian secara parsial menunjukan bahwa variabel Earning Power tidak berpengaruh terhadap praktek manajemen laba dan variabel laba operasi tidak berpengaruh terhadap praktek manajemen laba.
Co-Authors Emilianus Eo Kutu Goo Henrikus Herdi, Henrikus Konstantinus Pati Sanga Maria Beatrix Susanti Tapo Maria Goreti Towe Punang Robertho Tomy Meyer Siktania Maria Dilliana Yoseph Darius Purnama Rangga