Article Per Year (5 Year)
p-Index From 2019 - 2024
0.835
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen Jurnal Riset Ekonomi dan Akuntansi Serat Acitya
Agus Zahron Idris
Universitas Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Keadilan Distributif, Keadilan Prosedural, Dan Keadilan Interaksional Terhadap Kinerja Karyawan (Studi Pada Karyawan PT Lautan Teduh Interniaga Di Bandar Lampung) Muhammad Evando Yulianto; Agus Zahron Idris
JURNAL RISET MANAJEMEN (JURMA) Vol 1 No 2 (2023): Juni : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v1i2.437

Abstract

The purpose of this research is to examine and analyze the effect of distributive justice, procedural justice, and interactional justice on employee performance. This research was conducted at PT Lautan Teduh Interniaga in Bandar Lampung. The type of research in this study is quantitative data using tabulation results from questionnaires, and qualitative data using interview methods. The population in this study were employees of PT Lautan Teduh Interniaga in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling and obtained 100 respondents. Methods of data collection using questionnaires. Analysis of the research data using the PLS approach and SmartPLS as a calculation tool. The results of the study show that distributive justice, procedural justice and interactional justice have a positive effect on employee performance.
Pengaruh Tata Kelola Perusahaan Terhadap Volatilitas Laba (Studi Empiris Pada Perusahaan IPO di Indonesia) Johanes Tarigan; Agus Zahron Idris
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): JULI : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.471

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, and the proportion of independent commissioners on profit volatility in companies carrying out Initial Public Offerings (IPO) during 2018 - 2020 with sales growth as a control variable. The research method uses quantitative methods. The population in this study are companies that carry out Initial Public Offerings (IPO) on the Indonesian Stock Exchange. Based on the sample selection criteria, a sample of 152 companies was obtained. The data analysis technique used was descriptive statistical analysis, classical assumption test, F test and T test. The results showed that institutional ownership and managerial ownership had no effect on earnings volatility. Meanwhile, the disclosure of the proportion of independent commissioners has an effect on earnings volatility.
Pengaruh Metacognition, Motivation, Dan Behavior Terhadap Hasil Belajar Metode Perkuliahan Daring Selama Pandemi Covid-19 (Studi Pada Mahasiswa Akuntansi Kota Bandar Lampung) Shafa Alana Chrisman; Agus Zahron Idris
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): SEPTEMBER : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.634

Abstract

The purpose of this research is to examine and analyze the effect of covid-19 pandemic on metacognition, motivation, and behavior in students performance. This research was conducted with accounting students from Bandar Lampung as subjects. The type of research in this study is quantitative data using tabulation results from questionnaires. The population in this study were accounting students at Lampung University, Bandar Lampung University, and Teknokrat University in Bandar Lampung. The data collection technique in this study used non-probability sampling with purposive sampling approach and obtained 225 respondents. Methods of data collection using questionnaires Analysis of the research data using SPSS as a calculation tool. The results of the study show that COVID-19 has an effect on the metacognition, motivation, and behavior of accounting students in Bandar Lampung.
Determinan Income Smoothing pada Sektor Manufaktur yang Terdaftar di IDX Dani Cristian; Widya Rizki Eka Putri; Ratna Septiyanti; Agus Zahron Idris
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.649

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.
Determinan Income Smoothing pada Sektor Manufaktur yang Terdaftar di IDX Dani Cristian; Widya Rizki Eka Putri; Ratna Septiyanti; Agus Zahron Idris
Serat Acitya Vol. 12 No. 1 (2023): April: Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/sa.v12i1.649

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh bonus plan, kepemilikan manajerial, dan ukuran perusahaan terhadap income smoothing. Pengukuran yang digunakan untuk mendeteksi income smoothing adalah indeks eckel. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Pengukuran variabel bonus plan menggunakan rasio remunerasi terhadap laba bersih tahun berjalan karena pengukuran ini masih sedikit digunakan pada penelitian sebelumnya. Hasil pengujian dalam penelitian ini menunjukkan bahwa bonus plan tidak berpengaruh terhadap income smoothing, sedangkan hasil pengujian kepemilikan manajerial menunjukkan pengaruh positif terhadap income smoothing, dan hasil pengujian ukuran perusahaan menunjukkan pengaruh negatif terhadap income smoothing.
Co-Authors Dani Cristian Johanes Tarigan Muhammad Evando Yulianto Ratna Septiyanti Shafa Alana Chrisman Widya Rizki Eka Putri