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<![CDATA[PERAN KEJENUHAN DALAM MEMEDIASI LINGKUNGAN DAN BEBAN KERJA TERHADAP KOMITMEN ORGANISASI ]]>
<![CDATA[Rudiyanto, Rudiyanto]]>;
<![CDATA[Hanifah, Hanifah]]>
<![CDATA[ JURNAL STIE SEMARANG Vol 13 No 2 (2021): Vol 13 No 2 (2021) Bulan Juni ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Semarang ]]>
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<![CDATA[Abstract. This study aims to find empirical evidence about several factors that influence the burnout and commitment of educator accountants in Banten province. Two variables that are predicted to contribute in the research problems are work environment, and workload. The two possible variables have a direct influence on burnout and organizational commitment are work environment and workload. The research data were obtained through distributing questionnaires to 232 educator accountants from 18 universities in Banten province, then analyzed using Lisrel 8.80 Software with Structrual Equation Modeling (SEM) analysis to prove the proposed hypothesis. The results of this study indicate that burnout is negatively influenced by the work environment and workload. Organizational commitment is influenced positively by the work environment while burnout affects negatively. Workload is not able to have an influence on organizational commitment, however the contribution of these three variables is able to form organizational commitment by 50 percent. The finding of this research is that burnout is able to partially mediate the influence of the work environment on the commitment of educator-accountants organization in the Banten province. Abstrak. Penelitian ini bertujuan untuk menemukan bukti empiris tentang beberapa faktor yang berpengaruh terhadap kejenuhan dan komitmen akuntan pendidik di perguruan tinggi provinsi Banten. Dua variabel yang diprediksi mampu berkontribusi dalam menyelesaikan permasalahan penelitian adalah lingkungan kerja, dan beban kerja. Data penelitian diperoleh melalui penyebaran kuesioner kepada 232 akuntan pendidik dari 18 perguruan tinggi di provinsi Banten, kemudian dianalisis menggunakan Software Lisrel 8.80 dengan analisis Structrual Equation Modeling (SEM) untuk membuktikan hipotesis yang diajukan. Hasil penelitian ini mununjukkan bahwa kejenuhan dipengaruhi lingkungan kerja dan beban kerja secara negatif. Komitmen organisasi dipengaruhi lingkungan kerja secara positif sedangkan kejenuhan mempengaruhi secara negatif. Beban kerja tidak mampu memberikan pengaruh terhadap komitmen organisasi, namun demikian kontribusi ketiga variabel tersebut mampu membentuk komitmen organisasi sebesar 50 persen. Temuan penelitian ini adalah kejenuhan mampu memediasi secara parsial pengaruh lingkungan kerja terhadap komitmen organisasi akuntan pendidik di wilayah provinsi Banten.]]>
<![CDATA[PENGARUH RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Mike Mega Rahayu]]>;
<![CDATA[Aditia Firmansah]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 1 (2020) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v8i1.570
<![CDATA[This study aims to find out ROE and EPS can affect the House of Representatives in LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The method used in this research is quantitative descriptive research method. The population used is all LQ 45 companies listed on the Indonesia Stofck Exchange (IDX) using purposive sampling method. Collecting data obtained through secondary data. Data analysis techniques used in this study are Classical Assumption Test consisting of (Data Normality Test, Multicollonierity Test, Heterocedasticity Test, and Autocorrelation Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test consisting of Test T statistics and Test Statistics f.Research results from SPSS version 20 shows the results of multiple linear regression analysis stating Y = 4.863 + 0.903 X1 + 0.055 X2 means that each additional value of Rp. 1 ROE can increase the DPR by 0.903 and each additional value of Rp. 1 EPS can increase the DPR by 0.055. The results showed that testing the partial correlation of ROE variables with the DPR has a value of 0.026 indicating a low relationship and EPS variables with the DPR has a value of 0.092 indicating a very low relationship and simultaneous correlation testing of ROE and EPS variables with the DPR has a close value of 0.438 shows enough connection. The test results of the coefficient of determination have a value of 19.2% which means that it can be seen that the DPR is influenced by 19.2% and the remaining 70.8% is influenced by other variables. According to the t-test result of 2.989 t table 2.005 H1 is accepted by having a significant value of 0.004 0.05 H0 is rejected meaning that ROE has a significant influence on the DPR and the t test result is 2.549 t table 2.005 H1 is accepted by having a significant value of 0.014 0.05 H0 is rejected meaning EPS has a significant influence on the DPR. The result of the f test shows that the count of 6.163 ftabel 3.18 H1 is accepted by having a significance value of 0.004 0.05 H0 rejected meaning that ROE and EPS have a significant influence on the DPR.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL INTERVENING JOB RELEVANT INFORMATION ]]>
<![CDATA[Rudiyanto Rudiyanto]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 5, No 1 (2017) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v5i1.189
<![CDATA[The studies explores the managerial behavioral responses associated with the extent of managerial performance (KM) in an existing company in Lebak. The hypothesis is participation budget (PA), and Relevant Job Information (JRI), are positively related to managerial performance (KM). This study used survey data of 200 respondents, the authors found that the PA and JRI have a relationship with KM. The manager felt that having adequate JRI can optimize employee involvement in the preparation of the budget to improve overall performance. So that the performance becomes higher when the manager feels enough relevant information to its duties through the PA.]]>
<![CDATA[DEBT FINANCING, EQUITY FINANCING DAN PROFIT EXPENSE RATIO BANK SYARIAH MANDIRI ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Taufiqurrohman Taufiqurrohman]]>
<![CDATA[ Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 6, No 2 (2018) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro ]]>
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DOI: 10.55171/jsab.v6i3.260
<![CDATA[Menilai kinerja bank syariah tidak hanya menitikberatkankepada kemampuan bank syariah dalam menghasilkan laba tetapijuga pada kepatuhan terhadap prinsip-prinsip syariah dan tujuanbank syariah tersebut. Penilaian ini berdasarkan pada seberapa besarbank syariah tersebut melakukan pembiayaan dimana semakin besardana digunakan pembiayaan bagi hasil maka menunjukkan bahwabank tersebut memiliki komitmen kuat dalam turut sertamembangun kualitas umat muslim. Untuk mengedepankankepercayaan, bank syariah harus dapat menjaga kinerja keuangandengan baik dalam operasionalnya. Sehubungan dengankepercayaan masyarakat, bank syariah harus mempunyai pemodalan sarana manajemen permodalan yang dapat mengembangkan earingasset, dan dapat menjaga tingkat profitabilitas dan likuiditas,kinerja yang bagus dapat meningkatkan peran bank syariah sebagailembaga intermediary antara pihak-pihak yang memerlukan dana.Tujuan penelitian ini adalah untuk mengetahui apakah debtfinancing berpengaruh terhadap profit expenses ratio, dan untukmengetahui equity financing berpengaruh terhadap profit expensesratio serta mengetahui apakah debt financing dan equity financingsecara bersama-sama (simultan) berpengaruh terhadap profitexpense ratio pada Bank Syariah Mandiri. Penelitian ini merupakanpenelitian kuantitaif korelasional, yaitu penelitian guna mengetahuipenentuan hubungan antar variabel, sedangkan kuantitatifmerupakan penelitian dengan menggunakan angka denganpendekatan tertentu. Untuk mengukur debt financing, equityfinancing terhadap profit expenses ratio dengan menggunakanregresi linear berganda. Dan untuk 3 jenis kriteria ketepatan dalamanalisa regresi yaitu : uji statistik t, uji statistik F, dan koefiendeterminasinya (R²).Berdasarkan hasil dan pembahasan maka kesimpulan yangdapat diambil dari penelitian ini Debt financing berpengaruhsignifikan terhadap Profit Expense Ratio, Equity Financingberpengaruh signifikan terhadap Profit Expense Ratio dan Debtfinancing dan Equity Financing secara simultan berpengaruhsignifikan terhadap Profit Expense Ratio.]]>
<![CDATA[Academics Human Capital Dan Kinerja Dosen Akuntansi : Studi Empiris Di Perguruan Tinggi Provinsi Banten ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Ade Jaya Sutisna]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.997
<![CDATA[This article focuses on the performance problems of accounting lecturers who reflect the performance of private universities in Banten province. The aims to provide empirical evidence regarding the relationship between the Academic Human Capital (knowledge, competence, dynamic capacities, working capacity, critical capacity) and the performance of accounting lecturers in private universities of Banten province. Data were collected using questionnaires sent personally to each accounting lecturer in Banten province. Individual lecturers used as units of analysis. Data obtained from 291 accounting lecturers were analyzed using partial least squares (PLS). This article reveals that academics human capital (AHC) with dimensions of knowledge, competency, and critics-capacity. Thus are the main factors in improving the performance of accounting lecturers efficiently and effectively. The Universities managed with higher AHC have a significant impact on lecturers' work (Tri Dharma Higher Education). This study offers College leaders several aspects related to the intangible assets (AHC) function, especially in developing their managerial performance. The provision of investment allocations for the three dimensions of the AHC can facilitate more effective managerial's decisions. The information of this research is helpful for universities to design and develop strategic policies in the long run.]]>
<![CDATA[PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) TERHADAP PRICE TO BOOK VALUE (NPM) PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Puput Putriani]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 4, No 3 (2017) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/.v4i3.231
<![CDATA[This study aims to determine the effect of Return on Equity (ROE) and Debt to Equity Ratio (DER) significantly both simultaneously and partially. The population in this study were 10 Pharmaceutical companies as of August 12, 2016 which were listed on the Indonesia Stock Exchange (IDX) for the period 2011-2016. The sampling technique with purposive sampling technique then only 5 companies were sampled. Quantitative descriptive research method, multiple linear regression data analysis techniques that use SPSS version 20, prerequisite data analysis test with classic assumption test, namely normality test, multicollinearity test, autocoleration test and heteroskadisity test.Partial research results Return on Equity (ROE) has a significant effect on Price to Book Value (PBV) and Debt to Equity Ratio (DER) has no significant effect on Price to Book Value (PBV). Whereas, simultaneously Return on Equity (ROE) and Debt to Equity Ratio (DER) have a significant effect on Price to Book Value (PBV) and the Adjusted R2 test of 45.7% Price to Book Value (PBV) is influenced by Return on Equity ( ROE) and Debt to Equity Ratio (DER) and the remaining 54.3% Price to Book Value (PBV) is influenced by other factors not examined in this study]]>
<![CDATA[PROFITABILITAS DAN SOLVABILITAS PADA FINANCIAL DISTRESS PERUSAHAAN TEKSTIL DAN GARMEN ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Rizkya Nuranisa]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 8, No 3 (2021) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/.v8i3.567
<![CDATA[This study was conducted to know the effect of return on assets, return on equity, and debt ratio on financial distress in Textile and Garment's companies listed on the Indonesia Stock Exchange (BEI) for the 2013-2018 period both partially and simultaneously. The method used quantitative research and descriptive with purposive sampling. We used 66 data from 11 companies, then analyzed using logistic regression to conclude. It was concluded that the results of the coefficient of determination using Nagelkerke's R Square of 73.6%. The results of the hypothesis test of this study that is either partially or simultaneously return on assets, return on equity, and debt ratio influence and significantly to financial distress.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI WILAYAH KPP PRATAMA PANDEGLANG ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Hidayatullah Hidayatullah]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 3, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/.v3i2.211
<![CDATA[The number of tax payers is increase for years . But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers in Pandeglang by using several independent variables s uch as awareness of the tax payer and the service tax authorities. The purpose of this study was to analyze the influence of awareness of the taxpayer and the service tax authorities against an individual taxpayer compliance. The population of this study is individual taxpayers. Based on data from the KPP Pratama Pandeglang, until the end of 2015 there were 89.193 individual taxpayers. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampl ing was done by simple random sampling method. The number of sample is 100 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analys is. Based on the results of the analysis undertaken concluded that awareness of the tax payer and the service tax authorities have a positive and significant impact on taxpayer compliance.]]>
<![CDATA[MANAJEMEN ASET TERHADAP PEMBENTUKAN PROFITABILITAS DAN NILAI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Wahyu Hari Prihantono]]>;
<![CDATA[Rudiyanto Rudiyanto]]>
<![CDATA[ The Asia Pacific Journal Of Management Studies Vol 4, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas La Tansa Mashiro ]]>
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DOI: 10.55171/.v4i1.283
<![CDATA[This study aims to prove the three hypotheses proposed, namely: (1) whether the effectiveness affects profitabilias ?, (2) does the profitability affect the formation of corporate value ?, and (3) whether the efficiency affects the value of the company ?. The study was conducted by using secondary data taken from summary financial reports of multinational companies from various sectors. The sample in this study used 24 companies consisting of 240 data. To summarize the results of this study using Partial Least Square (PLS) analysis used in the discussion. Based on the calculation, this study concludes that the efficiency of the company through asset management affect the formation of profitability, as well as the value of the company. But profitability is not able to prove significantly.]]>
<![CDATA[PENGARUH FREE CASH FLOW DAN RISK-TAKING TERHADAP PEMBAGIAN DIVIDEN (Studi Empiris Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Fierana Firsty]]>
<![CDATA[ TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Trilogi ]]>
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DOI: 10.31326/tabr.v3i1.1285
<![CDATA[ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Risk-Taking dan Free Cash Flow terhadap pembagian dividen pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 – 2020. Metode penelitian kuantitatif digunakan untuk membuktikan hipotesis yang diajukan. Data sekunder diperoleh sebanyak 60 dari 15 perusahaan, selanjutnya data kami analisis dengan menggunakan analisis regresi berganda. Hasil analisis yang kami peroleh menunjukkan bahwa H1 tidak terbukti dimana variabel arus kas bebas (FCF) tidak memberikan pengaruh yang signifikan terhadap pembagian dividen perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia 2017-2020. Penelitian kami mampu membuktikan H2 bahwa Risk-Taking memberikan pengaruh positif secara signifikan terhadap pembagian dividen dengan nilai signifikasi sebesan 0.038 dan t-hitung sebesar 2,135. Hasil penelitian kami menemukan bahwa semakin besar risk taking dalam suatu perusahaan perbankan, maka semakin tinggi pembagian dividen dalam bank tersebut. Arus Kas Bebas dan Pengambilan Risiko tidak berpengaruh (simultan) terhadap pembagian dividen.Kata Kunci: Free Cash Flow, Risk-Taking, Dividen ABSTRACT The study aimed to determine the effect of Risk-Taking and Free Cash Flow on dividend distribution in banking companies listed on the Indonesia Stock Exchange (IDX) for 2018 – 2020. The quantitative methods are used to prove the proposed hypothesis. Secondary data obtained as many as 60 from 15 companies, then our data were analyzed using multiple regression analysis. The results show that H1 is not proven where the variable free cash flow (FCF) is not significant in the distribution of dividends for companies in banking sectors listed on the Indonesia Stock Exchange 2017-2020. Our research can prove H2 that Risk-Taking has a significant positive effect on dividend distribution with a significance value of 0.038 and an at-count of 2.135. Our study found that the greater the risk-taking in a banking company, the higher the dividend distribution in the bank. Free Cash Flow and Risk-Taking do not affect (simultaneously) dividend distribution. Keywords: Free Cash Flow, Risk-Taking, Dividend]]>
