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Telaah Bisnis
Published by Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta
ISSN : 14116375     EISSN : 25416790     DOI : http://dx.doi.org/10.35917/tb.v21i2
Core Subject : Economy,
Economics, Econometrics & Finance
TELAAH BISNIS is a scientific journal published by Sekolah Tinggi Ilmu Manajemen (STIM) YKPN Yogyakarta, for the purpose of information media which examines issues relating to the management, accounting, business and the general economic.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 20, No 2 (2019): Desember 2019" : 5 Documents clear
The Effects of Hedonism and Gender on Liberal Accounting Eko Widodo Lo
Telaah Bisnis Vol 20, No 2 (2019): Desember 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.001 KB) | DOI: 10.35917/tb.v20i2.174

Abstract

This study investigates the influence of hedonism and gender on liberal accounting actions. This research uses a survey method by using questionnaires. Factor analysis results reveal that three questions of hedonism and four questions of liberal accounting are valid. Cronbach’s alpha of each variable show that they are reliable. Multiple regression analysis is conducted for examining the research hypotheses. Control variables in the research model are job and education level. Data analysis results indicate that hedonism positively affects liberal accounting. However, the results show that gender does not affect liberal accounting. The research contribution is to relate hedonism and gender with liberal accounting behaviors. This provides new theoretical explanations of liberal accounting behaviors. Study conclusions can be beneficial for deciding the appropriate human characteristics for certain accounting choices.
Pengaruh Komitmen Organisasional, Perencanaan Karir, dan Motivasi terhadap Kinerja Karyawan Miswanto Miswanto; Eggi Sandy Tesa; Bambang Setia Wibowo
Telaah Bisnis Vol 20, No 2 (2019): Desember 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.131 KB) | DOI: 10.35917/tb.v20i2.168

Abstract

This study aims to examine the effect of organizational commitment, career planning, and motivation on employee performance. Data collection was carried out through distributing questionnaires with 101 employee respondents who work in business organizations. The sampling technique used was purposive sampling and the data analysis method used was multiple linear regression. The results of this study indicate the following. Organizational commitment has no significant effect on employee performance. Career planning has a significant positive effect on employee performance. Motivation has a significant positive effect on employee performance. Simultaneously organizational commitment, career planning, and motivation affect employee performance.
Pengaruh Inflasi, Indeks Produksi Industri dan Kurs terhadap Penghimpunan Zakat, Infaq dan Sedekah Dina Islamiyati; Ira Humaira Hany
Telaah Bisnis Vol 20, No 2 (2019): Desember 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.997 KB) | DOI: 10.35917/tb.v20i2.167

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi, Indeks Produksi Industri (IPI) dan kurs terhadap penghimpunan zakat, infaq dan sedekah (ZIS) di BAZNAS tahun 2014-2018 menggunakan Autoregressive Distributed Lag (ARDL), hasil penelitian menunjukkan bahwa hanya variabel IPI yang berpengaruh signifikan terhadap penghimpunan dana ZIS. Sedangkan variabel Inflasi dan kurs berpengaruh tidak signifikan. Namun, semua variabel memiliki kointegrasi jangka panjang atau bergerak bersama – sama dalam jangka panjang dengan melihat hasil dari nilai F-statistik yang lebih besar dari upper bounds.
Analisis Pengaruh Variabel Keuangan dan Non Keuangan terhadap Underpricing pada Penawaran Saham Perdana di Bursa Efek Indonesia Periode 2016-2018 Jhoni Gunawan; Tri Gunarsih
Telaah Bisnis Vol 20, No 2 (2019): Desember 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.711 KB) | DOI: 10.35917/tb.v20i2.179

Abstract

Initial Public Offering (IPO) merupakan kegiatan penawaran saham perdananya kepada masyarakat luas. Fenomena yang terjadi ketika akan melakukan IPO pada umumnya adalah underpricing. Underpricing adalah kondisi yang menunjukkan bahwa harga saham di pasar primer lebih rendah dibandingkan hari pertama di pasar sekunder. Tujuan dari penelitian ini untuk mengetahui pengaruh antara variabel keuangan dan non keuangan terhadap underpricing saham. Faktor-faktor yang diteliti adalah debt to equity ratio, return on equity, reputasi underwriter, tingkat inflasi dan kurs rupiah. Populasi dalam penelitian ini adalah perusahaan yang melakukan penawaran saham perdana di BEI periode 2016-2018. Sampel yang digunakan sebanyak 99 perusahaan yang didapat melalui metode purposive sampling dan metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa variabel keuangan dan non keuangan secara simultan berpengaruh terhadap underpricing saham. Secara partial hasil penelitian pada variabel keuangan debt to equity ratio dan return on equity tidak berpengaruh secara signifikan terhadap underpricing. Variabel non keuangan reputasi underwriter dan kurs rupiah terbukti secara partial berpengaruh negatif signifikan terhadap underpricing saham dengan tingkat signifikansi 5%. Sedangkan variabel non keuangan inflasi tidak berpengaruh negatif signifikan terhadap underpricing.
Kepuasan Kerja sebagai Variabel Pemediasi Pengaruh Motivasi Kerja terhadap Kinerja pada PT INKOASKU Jawa Barat Rahmawati Riantisari; Anna Partina
Telaah Bisnis Vol 20, No 2 (2019): Desember 2019
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.539 KB) | DOI: 10.35917/tb.v20i2.200

Abstract

The purpose of this study is to analyze the performance of employees in the production department at PT. INKOASKU, Karawang, West Java. This study analyzes the effect of motivation on employee performance. This study using the variable job satisfaction as an intervening variable. The population in this study are 80 production employees of PT INKOASKU Karawang, West Java. The sampling technique used is the model non- probability sampling by census method. This study uses a questionnaire data collection method that is distributed to all employees of the production section, amounting to 80 people. The result was that 68 questioners were filled by the productions employees of PT INKOASKU Karawang, West Java, the respondent rate was 85%. The analytical tool used is Hierarchical Regression Analysis. The result is that work motivation does not affect employee performance, work motivation has a significant positive effect on employee performance, job satisfaction has a significant positive effect on employee performance and job satisfaction acts as a mediating variable between work motivation and employee performance.

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