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Sundari .
Universitas Duta Bangsa Surakarta
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Journal : Jurnal Akuntansi dan Pajak

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Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia Antin Okfitasari; Sundari Sundari; Ety Meikhati
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1018

Abstract

This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness
PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI BADAN PERENCANAAN PEMBANGUNAN DAERAH KABUPATEN SUKOHARJO DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING Sundari Sundari; Antin Okfitasari
Jurnal Akuntansi dan Pajak Vol 18, No 01 (2017): Jurnal Akuntansi dan Pajak, Vol. 18, No. 01, Juli 2017
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.062 KB) | DOI: 10.29040/jap.v18i01.80

Abstract

The purpose of this study was to test the significance of the influence of communication, work environment on employee performance Regional Planning Agency Sukoharjo with motivation as an intervening variable. The population in this study were employees of the Regional Development Planning Agency Sukoharjo. The sample in this study all employees. Data used in the study is primary data taken with a list of statements given to all employees. The analysis tools used are validity , reliability testing, linearity test, path analysis, t test, F test, test and correlation coefficient of determination. Individual testing of the hypothesis showed that communication variables, working environment and significant positive effect on employee motivation. Variable communication, working environment and motivation positive and significant impact on employee performance. Together - each variable communication, working environment and motivation positive and significant impact on the performance variables. Direct influence on the performance of communication larger than the indirect effect of communication on performance through motivation. Motivation in mediating the relationship between communication with ineffective performance. Direct influence on the performance of the work environment is greater than the indirect effect of work environment on performance through motivation. Motivation in mediating the relationship between work environment with ineffective performance. Because motivation is not effective in mediating the relationship between communication and performance of the work environment with motivation serve as independent variables.Keywords :communication, work environment, motivation, performance
Co-Authors - Universitas Bina Sarana Informatika, Dwi Kuncoro Agustina Srirahayu Antin Okfitasari, Antin Bambang Eka Purnama Cevin Kuncoro Aji Dwi Eka Nurmaita Erma Nurhayati Firdaus Ety Meikhati Heribertus Ary Setyadi Maimuna A. Wahab, Maimuna A. Margaretha Evi Yuliana Masruhen ., Masruhen Murni Hastuti Novemy Triyandari Nugroho Pipin Widyaningsih Pudji Widodo Rizki Fahardika Sobirin Sari, Rury Narulita Suparman . Theofilus Victor Putra Ari Pranata