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PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK Restuningdiah, Nurika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 1, No 2: Juli 2010
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.006 KB) | DOI: 10.18860/em.v1i2.1883

Abstract

The Influence of Locus of Control on The Relationship between Professional Commitment And The  Job Satisfaction Of Accountant Academician. The effect of locus of control on the relationship between professional commitment and job satisfaction were investigated, because there has not been consistently empirical research.  As suggested in the literature, this research tests hypotheses that these specific contingency factor should aid in identifying situations where professional commitment would have a strong relationship with job satisfaction. Analysis of 41 accountant academician, who becomes the respondents, indicated that professional commitment has direct relationship with job satisfaction.  In addition, the contingency factor was found to play key role on this relationship.  The result of moderated regression analysis proved that locus of control to be pure moderator variable, and has a negative effect to the relationship between professional commitment and  job satisfaction, so that the relationship between  professional commitment and job satisfaction was significantly stronger for accountant academician with internal locus of control than in accountant academician with external locus of control. The implication of this study is relevant to university management and to academicians seeking to explain how, when, and where professional commitment is needed.Key words:  job satisfaction, locus of control  professional commitment
Perataan Laba Terhadap Reaksi Pasar Dengan Mekanisme GCG Dan CSR Disclosure Penelitian Pada Perusahaan Yang Listed Di Bursa Efek Indonesia Restuningdiah, Nurika
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 3, No 3 (2010): December 2010-March 2011
Publisher : Universitas Prasetiya Mulya

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Abstract

The Influence of Leadership Style, Work Motivation, and Work Stress on Performance Wahyuningsih, Yuli; Eko Soetjipto, Budi; Restuningdiah, Nurika; Syihabudhin
International Journal of Science, Technology & Management Vol. 2 No. 3 (2021): May 2021
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i3.225

Abstract

Human resources are the most important asset in a company or organization because of their role as the subject of implementing policies and operational activities of the organization. The purpose of this study is to describe the leadership style, motivation, and work stress on employee performance. The population in this study amounted to 30 respondents to the service employees at the hospital. Data collection techniques used were distributing questionnaires and interviews. The analytical tool in this study with a description of the analysis and multiple linear regression. The results showed that leadership style affected employee performance, work motivation affected employee performance, and job stress affected employee performance. The result of the coefficient of determination is 0.749. Therefore, employee performance is influenced by the variable leadership style, motivation, and work stress by 74.9%. Meanwhile, the remaining 25.1% is influenced by other variables not included in the research model. Multiple correlation coefficient (R) (multiple correlations) describes the strength of the relationship between variables. In this study, this value was 0.866. This means that the relationship between all independent variables and the dependent variable is a very close relationship
Perataan Laba Terhadap Reaksi Pasar Dengan Mekanisme GCG Dan CSR Disclosure Penelitian Pada Perusahaan Yang Listed Di Bursa Efek Indonesia Restuningdiah, Nurika
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 3, No 3 (2010): December 2010-March 2011
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.3.3.55

Abstract

KOMISARIS INDEPENDEN, KOMITE AUDIT, INTERNAL AUDIT DAN RISK MANAGEMENT COMMITTEE TERHADAP MANAJEMEN LABA Nurika Restuningdiah
Jurnal Keuangan dan Perbankan Vol 15, No 3 (2011): September 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.681 KB) | DOI: 10.26905/jkdp.v15i3.1029

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The purpose of this research was to examine the impact of independency of board commisioner, audit committee,internal audit and risk management comittee to earning management. Regression Analysis of 35 publiccompanies listing in Indonesia Stock Exchange on year 2009 through a random sampling technique indicatedthat there was no significant impact of independency of board commisioner, audit committee, internal auditand risk management comittee to earning management. The implication of this study was relevant to thedecision maker of public companies to consider the skill and expertise of board commisioner, audit committe,internal audit and risk management comittee to support the internal corporate governance mechanism.
A Mapping of Islamization of Accounting Nurika Restuningdiah; Vega Wafaretta; Rizka Furqorina
Tazkia Islamic Finance and Business Review Vol. 13 No. 2 (2019)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v13i2.189

Abstract

This article (Restuningdiah, 2019) has been retracted by the publisher. The author has submitted the same article to two journals at the same time (double publication).
Real and accrual-based earnings management in Islamic Banks in Indonesia Vega Wafaretta; Nurika Restuningdiah
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p91

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Islamic banks have tendency to tinker the earnings to present positive income. Therefore, it now becomes important to examine the relationship between real earnings management (REM) and accrual-based earnings management (AEM) that they both contribute in promoting earnings, especially in Islamic banks. This study also examines variables costs of REM or AEM. This study adds one part of a formula to calculate REM by including reserves as unpaid revenue sharing and attempts to explain the relationship between REM and AEM using prospect theory. 11 Islamic banks during the 2013-2018 period were tested. This study found that REM is done through generating operational revenue and reducing distributed revenue sharing beyond the normal activities. REM affects AEM negatively that managers will adjust AEM based on the results of REM during the financial period. These findings confirm the prospect theory when the realized income has been over the profit expectation, managers will avoid the risk of doing the accrual manipulation. Audit quality, accounting flexibility, and financial health are found as cost restricting AEM and positively correlated with REM. Market share and institutional ownership don’t have any impact. The implication of this study is to provide findings how Islamic banks engage in earnings management.
IPTEK BAGI MASYARAKAT: PERANCANGAN DAN IMPLEMENTASI SOFTWARE LAPORAN KEUANGAN UNTUK KELOMPOK PETERNAK BEBEK DI DESA KOBONDUREN KABUPATEN BLITAR Nurika Restuningdiah Restuningdiah; Cipto Wardoyo
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.439 KB)

Abstract

Problems faced by groups of farmers duck is lack of knowledge of accounting, and there is no software for the preparation of financial statements for the farmer duck, To overcome the problems, then the solution is development software for financial reporting. The Development method of the software using System Development Life Cycle (SDLC)Keywords: duck farm,financial reporting software for duck farmer
MEKANISME GCG DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL TERHADAP KOEFISIEN RESPON LABA Nurika Restuningdiah
Jurnal Keuangan dan Perbankan Vol 14, No 3 (2010): September 2010
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.052 KB) | DOI: 10.26905/jkdp.v14i3.980

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The purpose of this research was to examine the impact of good corporate governance mechanism tocorporate social responsibility (CSR) disclosure and the impact of CSR disclosure to earning responsecoefficient. The proxy of good corporate governance mechanism were institutional ownership, managerialownership, independency of board commisioner and the size of board commisioner. Regression analysis of35 public companies listed in Indonesia Stock Exchange in year 2009 through a random sampling techniqueindicated that only the size of commisioner board had a positive effect CSR disclosure. This study alsoshowed that there was no significant impact of CSR disclosure to ERC. The implication of this study wasrelevant for the decision maker of public companies to consider the size of board commisioner to supportthe good corporate governance mechanism.
KINERJA LINGKUNGAN TERHADAP RETURN ON ASSET MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOURE Nurika Restuningdiah
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2010): May 2010
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.146 KB) | DOI: 10.26905/jkdp.v14i2.966

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The purpose of this research was to examine the impact of environmental perfor-mance to Corporate Social Responsibility (CSR) disclosure, the impact of CSR disclosure toReturn on Asset, and the undirect impact of of environmental performance to Return onAsset through CSR disclosure. Path Analysis of 18 public companies listed in Indonesia StockExchange and participated in the Proper Program from 2007 -2008 through a judgment sam-pling technique indicated that environmental performance had a positive effect to Corpo-rate Social Responsibility (CSR) disclosure. The CSR disclosure had the positive impact toReturn on Asset, but the environmental performance had a negative effect to Return onAsset. This study also showed that there was positive undirect impact of environmentalperformance to Return on Asset through CSR disclosure. The implication of this study wasrelevant for public companies to publish their environmental performance on their annualreport (CSR Disclosure) in order to give the good news to the public, and get the goodimage to increase sales.