Tina Martini, Tina
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Urgensi Persistensi Laba : Antara Volatilitas Penjualan, Arus Kas Operasi, Tingkat Utang, dan Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Barang dan Konsumsi yang Terdaftar di ISSI Periode 2016-2019 Humayah, Sofiatun; Martini, Tina
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10601

Abstract

The purpose of this study is to analyze and obtain empirical evidence on whether there is an influence between sales volatility, operating cash flow, debt level, and firm size on earnings persistence. This research is associative research with a quantitative approach. The technique used in sampling is purposive sampling. The data used in this research is secondary data. Furthermore, the data were analyzed using panel data regression analysis using the help of Eviews 10. The object of this research is a manufacturing company in the goods and consumption sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2019 period. The number of samples in this study was 15 companies. The results of this test partially debt level and firm size have a negative effect on earnings persistence. Meanwhile, sales volatility and operating cash flow have no effect on earnings persistence. The four independent variables have a proportion of 90.88% of their influence on the dependent variable and 9.12% is explained by other variables not included in the study.
Antecedents of Islamic Organizational Citizenship Behavior Toward Job Performance Mubarok, Muhammad Husni; Martini, Tina
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11976

Abstract

This study aims to investigate the development model and explore the relationship between Islamic organizational citizenship behavior based on organizational identification, person-organization fit, and job satisfaction towards job performance in Islamic finance in Indonesia. Specifically, this study argues that Islamic organizational citizenship behavior moderates the relationship between organizational identification, person-organization fit, and job satisfaction with job performance. Employees of Islamic finance in Indonesia were selected as the main targets of this study. Two hundred ninety questionnaires were distributed among employees of Islamic finance in Indonesia. Two hundred forty-six valid responses was received (response rate is 84.8%). After analyzing data from 246 employees of Islamic finance in Indonesia, empirical testing shows that the personorganization fit influences the Islamic organizational citizenship behavior and has a strong correlation. However, organizational identification and job satisfaction do not affect Islamic organizational citizenship behavior. The main finding of this study is that Islamic organizational citizenship behavior has a positive relationship with the job performance of Islamic finance in Indonesia.