Articles

Dampak dari auditor quality, financial stability, dan financial target terhadap fraudulent financial reporting

Purpose: This study aims to provide empirical evidence of the effect of auditor quality, financial stability, and financial targets on fraudulent financial reporting. Research methodology: This research was quantitative descriptive combining the Beneish M-Score and Springate's Model in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Indonesia Stock Exchange with an observation period of 2010-2018. The sampling technique was purposive sampling and 1120 observations were obtained. Data processing was done using SPSS version 22 with logistic regression. Results: The results of the study prove that the auditor quality variable has a probability of a negative effect on FFR where the companies audited by BIG4 are able to minimize fraudulent financial reporting. Financial targets have negative effect on FFR, which means the lower the financial target, the greater the probability of the company to do fraudulent financial reporting. While the financial stability variable is negatively expected influencing the fraudulent financial reporting variable. Limitations: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting was measured by the Beneish M-Score model and the Springate’s Model. The independent variable was auditor quality, financial stability, and financial target. Contribution: This research is expected to be able to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Springate’s Model. Keywords: Financial reporting, Auditor quality, Financial stability, Financial target
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Deasy Emalia, Pratana Puspa Midiastuty, Eddy Suranta, Rini Indriani

Mengidentifikasi kinerja manajerial dalam meningkatkan nilai rumah sakit tipe d di Provinsi Lampung

Purpose: This study aims to analyze managerial performance in increasing the value or ranking of an organization as seen from the influence of total quality management, performance measurement systems, reward systems and organizational culture in type D hospitals in Lampung Province. Research methodology: Based on online hospital data there are 18 type D hospitals in Lampung Province. Using nonprobability sampling techniques, so that 90 samples were obtained through questionnaires. And data analysis techniques with partial least square (PLS) using the SmartPLS 3.0 application. Results: The results of the analysis concluded that total quality management has a significant effect on performance measurement systems and organizational culture has a significant effect on managerial performance. While the reward system, performance measurement system and total quality management through performance measurement systems do not have a significant effect on managerial performance.   Limitations: The limitation of the research is only the variable total quality management, performance measurement systems, reward systems, organizational culture and managerial performance. And the object of research is only in one particular type and location. Contribution: The results of this study are expected to provide information, thoughts and references for future researchers, as well as evaluating and driving managerial performance in increasing the value of type D hospitals that are still low. So that the provision of excellent health services especially for people who are far from the city center is well facilitated. Keywords: Total quality management, Performance measurement systems, Reward systems, Organizational culture, Managerial performance
13-31
Euis Mufahamah

Pengaruh iklim komunikasi dan promosi jabatan terhadap kinerja dan motivasi dengan disiplin dan kepuasan kerja sebagai variabel intervening

Purpose: Influence of communication climate and job promotion on employee performance and motivation with discipline and job satisfaction as intervening at PT. Japfa Comfeed Indonesia. Tbk in Gedangan Sidoarjo. The aim of this study is to test and analyze the influence of communication and promotion on employee motivation and performance with discipline and job satisfaction as variabels intervening at PT. Japfa Comfeed Indonesia. Tbk in Gedangan Sidoarjo Research methodology: The samples of this study are 74 respondents consisting of employees permanent of the division warehouse and production. This research applies path analysis by using the program of analysis Smart PLS. Results: The relationship between variables in this study produced thirteen hypotheses with significant influence and five hypotheses with not significant influence.  Relation testing between organizational job promotion and motivation variabels has the biggest significance. Meanwhile, the relation testing between communication climate variabels and employee performance variabels has the smallest significance. Limitation: The limitation in this research is one company where the number of samples taken is only permanent employees of the warehouse and production only. Contribution: Results of this study are expected to be able to give contribution to human resources management and to practical management. Keywords: Communication climate, Job promotion, Employee Performance, Motivation, Discipline, Job satisfaction
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Sugeng Riski, Muslichah Erma Widiana

Manajemen perubahan perguruan tinggi pada saat pandemi Covid-19

Purpose: The purpose of this research is to apply an online learning framework toward Indonesia Higher Education institution. The research is using change management approach with Anderson learning framework. Research methodology: This research is an analysis of the literature and data available at the time of the pandemic. By collecting various data and existing literature, an analysis is made of how this challenge can be an opportunity for education in Indonesia to be able to move forward in the future. Results: The results of this study show that in Indonesia not only geographical divide but also digital divide. The root of the problem of this digital divide is economic inequality, one of which is due to infrastructure inequality. Limitations: This research is unable to apply the Anderson model to all the learning conditions in Indonesian. Instead it is choosing some sample to apply the model. Contribution: This research contribution is the adjusment of Anderson model so it can be applied in Indonesian context. Keywords:  Pandemic, Change management, Online learning model
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Pandu Adi Cakranegara

Pengaruh kompetensi, insentif dan pengalaman kerja terhadap kinerja karyawan di Lampung

Purpose: This study aimed at examining the effect of competence, incentives and work experience on employee performance. Research methodology: A quantitative approach was the method used for this analysis. The research was performed by a total of 47 workers in Lampung. The PLS-based structural equation modeling has been used to perform statistical experiments. The validation test used the load value of the factor, while the reliability test used the alpha, the composite and the average variance of the Cronbach (AVE). Results: From the results of hypothesis testing, there is a conclusion that competence has a positive effect on employee performance with a P-Value (0.015 <0.05), the incentive variable shows a P-Value (0.758> 0.05), meaning that hypothesis 2 is rejected and the work experience variable shows that experience Work has a positive and insignificant effect on employee performance with a P-Value (0.183> 0.05), so hypothesis 3 is accepted. Limitation: There was limited time in conducting the research. Contribution: This study contributes to disseminate information regarding competence and work experience that need to be developed so that employees can improve their performance at work. Keywords: Competence, Incentives, Work experience, Employee performance
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Adjie Hermawan, Amelia Wulandari, Andini Mirza Buana, Vicky Sanjaya