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The Effect of Work Discipline, Work Stress, and Burnout During the Covid-19 Pandemic on the Performance of Employees of the Badan Diklat PKN BPK RI Muhammad Rio Rahmadhani; Mahendro Sumardjo; Ermawati Ermawati
Al Tijarah Vol 7, No 2 (2021): December 2021
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i2.6587

Abstract

This research is a quantitative research that aims to determine whether there is an effect of work discipline, work stress, and burnout during the covid-19 pandemic on the performance of the Badan Diklat PKN BPK RI. In this research, the sample used was 100 people, where data collection was done through Google Form. The data that has been collected is then tested to determine the effect of partial (t-test) and Simultaneous (f-test) using software SPSS Version 25 2020 with a significance level of 5%. The test results show that: (1) Work Discipline has a significant effect on employee performance, (2) Work stress has a significant effect on employee performance, (3) Burnout has a significant effect on employee performance, (4) Work discipline, Job Stress, Burnout affect the performance of employees of Badan Diklat PKN BPK RI.
FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT Fitri Dwi Cahya Ningrum; Mahendro Sumardjo; Wisnu Julianto
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.155

Abstract

This study aims to examine the effect of audit tenure, public accounting firm size, audit fee, and client company size on audit quality. The sample in this study amounted to 63 financial sector companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Data form 63 companies obtained a total sample of 315. The analysis technique used is logistic regression analysis with a significance level of 5%. The results showed that audit tenure, fee audit, and client company size have no significant effect on audit quality. Meanwhile, public accounting firm size has a negative and significant effect on audit quality. Keywords: Audit Tenure; Public Accounting Firm Size; Fee Audit; Client Company Size; Audit Quality.
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
The Effect of Service Quality, Employee Performance, and Employee Competence on Community Satisfaction in East Pademangan Village, Indonesia Ela Romadhona; Mahendro Sumardjo
TRANSFORMASI: Jurnal Manajemen Pemerintahan TRANSFORMASI: Jurnal Manajemen Pemerintahan- Volume 14, Nomor 2, Tahun 2022
Publisher : Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jtp.v14i2.2497

Abstract

The purpose of this study was to determine the effect of Service Quality, Employee Performance, and Employee Competence on Community Satisfaction in East Pademangan Village. A large or unpredictable number of service users were considered, hence the sample was determined with an accidental sampling technique. Furthermore, the data were analyzed using the path analysis method and processed with SmartPLS 3.3.3. The results showed that: Service Quality significantly impacts Community Satisfaction in East Pademangan Village; Employee Performance has a significant influence on Community Satisfaction; and employee Competence has no significant effect on Community Satisfaction. This is because the original sample value was -11.6% with a t-statistic of 0.946 and a p-value of 0.345, indicating that Employee Competence does not positively and significantly impact Community Satisfaction. It was observed that about 60% of the population was dominated by women, meaning those in this gender group have a higher accuracy level than male respondents. In other words, women have more detailed, concentrated, and tidier instincts required to complete their work. Based on this reputation, the female respondents believed that the work performed by employees was less optimal due to the mistakes. Finally, Service Quality, Employee Performance, and Employee Competence have a significant influence on Community Satisfaction. Keywords: Community Satisfaction; Service Quality; Employee Performance; Employee Competence Abstrak Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari kualitas pelayanan, kinerja pegawai, dan kompetensi pegawai terhadap kepuasan masyarakat di Kelurahan Pademangan Timur. Populasinya yakni masyarakat yang menggunakan jasa pada Kelurahan Pademangan Timur, sampelnya ditentukan dengan menggunakan teknik accidental sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu dengan metode path analisis dan pengolahan data menggunakan SmartPLS 3.3.3. Hasil dari pengujian diperoleh bahwa: kualitas pelayanan berpengaruh signifikan terhadap kepuasan masyarakat di Kelurahan Pademangan Timur; kinerja pegawai berpengaruh signifikan terhadap kepuasan masyarakat di Kelurahan Pademangan Timur; dan kompetensi pegawai tidak berpengaruh signifikan terhadap kepuasan masyarakat di Kelurahan Pademangan Timur dikarenakan nilai original sample adalah -11,6% dengan nilai t-statistik 0.946 dan p-values 0.345 yang artinya kompetensi pegawai tidak memiliki pengaruh positif dan signifikan terhadap Kepuasan Masyarakat di Kelurahan Pademangan Timur. Sebanyak 60% responden didominasi oleh perempuan yang artinya bahwa masyarakat dalam kelompok gender tersebut memiliki tingkat ketelitian lebih tinggi dibandingkan dengan responden laki-laki. Perempuan memiliki insting yang lebih detail, lebih berkonsentrasi, dan lebih rapih dalam menyelesaikan pekerjaannya. Sehingga dari reputasi tersebut apabila dikaitkan dengan penelitian ini adalah dominasi responden perempuan pada penelitian ini menilai bahwa pekerjaan yang dilakukan oleh pegawai Kelurahan Pademangan Timur menunjukkan hasil yang kurang maksimal dikarenakan terdapatnya kesalahan-kesalahan yang dilakukan oleh pegawai Kelurahan Pademangan Timur. (4) kualitas pelayanan, kinerja pegawai, dan kompetensi pegawai berpengaruh signifikan terhadap kepuasan masyarakat di Keluahan Pademangan Timur. Kata kunci: Kepuasan Masyarakat, Kualitas Pelayanan, Kinerja Pegawai, Kompetensi Pegawai
Efektivitas Whistleblowing System Dalam Pemenuhan Nilai-Nilai Dasar BPK RI Rahmita Syania Putri; Mahendro Sumardjo; Sumilir Sumilir
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Penelitian ini berfokus untuk mengetahui tingkat keefektivitasan penerapan whistleblowing system dalam pemenuhan nilai-nilai dasar Badan Pemeriksaan Keuangan Republik Indonesia serta mengetahui tingkat pelanggaran yang dilakukan oleh pelaksana dan auditor BPK RI. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan paradigma interpretif dan pendekatan fenomenologi. Teknik analisis data yang digunakan pada saat pengumpulan data berupa wawancara, observasi, dan dokumentasi kepada informan kunci serta informan pendukung. Hasil dari penelitian ini adalah bahwa Badan Pemeriksa Keuangan sudah melakukan upaya yang cukup baik dalam meningkatkan keeftivitasan whistleblowing system dengan berbagai macam cara serta sudah dengan giat mengupayakan agar tingkat pelanggaran yang dilakukan oleh pelaksana BPK menurun. Whistleblowing system yang dibangun oleh BPK sejak tahun 2012-2013 merupakan salah satu bentuk upaya implementasi untuk meningkatkan kepatuhan dan integritas pada Badan pemeriksa Keuangan. Penerapan whistleblowing system di BPK sudah terlaksanakan dengan baik namun belum optimal antaranya dikarenakan kurangnya tenaga di whistleblowing itu tersendiri dan masih ada keenganan pegawai BPK untuk melakukan pengaduan melalui whistleblowing system. Oleh karena itu BPK masih dapat melakukan peningkatan secara kualitas terhadap whistleblowing system yang sudah dimiliki.
The Effect of Work Discipline, Work Stress, and Burnout During the Covid-19 Pandemic on the Performance of Employees of the Badan Diklat PKN BPK RI Muhammad Rio Rahmadhani; Mahendro Sumardjo; Ermawati Ermawati
Al Tijarah Vol. 7 No. 2 (2021): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v7i2.6587

Abstract

This research is a quantitative research that aims to determine whether there is an effect of work discipline, work stress, and burnout during the covid-19 pandemic on the performance of the Badan Diklat PKN BPK RI. In this research, the sample used was 100 people, where data collection was done through Google Form. The data that has been collected is then tested to determine the effect of partial (t-test) and Simultaneous (f-test) using software SPSS Version 25 2020 with a significance level of 5%. The test results show that: (1) Work Discipline has a significant effect on employee performance, (2) Work stress has a significant effect on employee performance, (3) Burnout has a significant effect on employee performance, (4) Work discipline, Job Stress, Burnout affect the performance of employees of Badan Diklat PKN BPK RI.
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
PENGARUH OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK DAN PANDEMI COVID 19 TERHADAP AUDITOR SWITCHING Wahyu Rizky Ramadan; Mahendro Sumardjo; Khoirul Aswar
Veteran Economics, Management, & Accounting Review Vol 1 No 1 (2022)
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

This study is a quantitative study with the aim of knowing and testing the effect of audit opinion, the reputation of a public accounting firm and the COVID-19 pandemic on auditor switching. This study uses annual financial report data on infrastructure, technology and transportation and logistics sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period. Determination of the sample in this study using purposive sampling method in order to obtain 235 objects of observation or samples from 59 infrastructure, technology and transportation and logistics companies that meet the research criteria. Testing the hypothesis of this study using logistic regression analysis with SPSS 26 program with a significance level of 5% (0.05). The results of the testing of this study state that partially 1) the audit opinion variable has no effect and has a negative value on auditor switching; 2) the public accounting firm's reputation variable has no effect but has a positive value on auditor switching 3) the covid 19 pandemic variable has no effect and has a negative value on auditor switching and does not affect the company's condition to continue its business (going concern). Keywords: Auditor Switching; Audit Opinion; Covid 19 Pandemic; KAP Reputation AbstrakPenelitian ini merupakan penelitian kuantitatif yang meliliki tujuan untuk mengetahui dan menguji pengaruh opini audit, reputasi kantor akuntan publik dan pandemi covid 19 terhadap auditor switching. Penelitian ini menggunakan data laporan keuangan tahunan pada perusahaan sektor infrastruktur, teknologi dan transportasi dan logistik yang telah terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2017-2020. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 235 objek pengamatan atau sampel dari 59 perusahaan infrastruktur, teknologi dan transportasi dan logistik yang memenuhi kriteria penelitian. Pengujian hipotesis penelitian ini menggunakan analisis regresi logistik dengan program SPSS 26 dengan tingkat signifikansi sebesar 5% (0,05). Hasil dari pengujian penelitian ini menyatakan bahwa secara parsial 1) variabel opini audit tdak berpengaruh dan bernilai negatif terhadap auditor switching; 2) variabel reputasi kantor akuntan publik tidak berpengaruh tetapi memiliki nilai positif terhadap auditor switching 3) variabel pandemi covid 19 tidak berpengaruh dan memiliki nilai negatif terhadap auditor switching dan tidak memengaruhi kondisi perusahaan untuk tetap melangsungkan usahanya (going concern). Kata Kunci: Auditor Switching; Opini Audit; Pandemi Covid 19; Reputasi KAP