UMKM sangat berpengaruh pada perekonomian masyarakat. Berbagai upaya dilakukan pemerintah agar seluruh masyarakat memiliki penghasilan dan kalau memungkinkan memiliki usaha sendiri, seperti pelatihan, pembinaan dan pendampingan. Tetapi usaha tersebut tidak menjamin UMKM semakin meningkat, baik dari segi kuantitas maupun dari segi kualitas. Karena Jumlah penduduk menganggur di Sumatra Barat bertambah 12.800 orang dalam satu tahun belakangan, sejak 2016 hingga 2017. Padahal jika UMKM berkembang akan mempengaruhi kesejahteraan masyarakat karena akan mengurangi pengangguran dan meningkatkan indeks pembangunan manusia di sumatera barat. Bagus tidaknya kinerja UMKM sangat ditentukan oleh kinerja individu yang mengelola UMKM tersebut. Dan kinerja individu tersebut dapat dipengaruhi oleh berbagai faktor.Oleh karena itu peneliti meneliti berbagai faktor yang diduga berpengaruh terhadap kinerja individu pada UMKM di kota Padang, seperti, gaya kepemimpinan, lingkungan kerja, budaya organisasi, motovasi kerja dan locus of control. Berdasarkan pengolahan data dengan program SPPS 16. Secara simultan keempat variabel itu tidak berpengaruh signifikan terhadap kinerja Pada UMKM Di Kota Padang tetapi secara parsial hanya variabel morivasi kerja yang berpengaruh terhadap kinerja individu pada derajat α 10%. Dan besarnya variasi kemampuan keempat variabel itu dalam menjelaskan kinerja individu sangat kecil, yaitu 4,2%. Kata Kunci: UMKM, Gaya Kepemimpinan, Lingkungan kerja, Budaya Organisasi, Motivasi Kerja, Locus of Control, Kinerja individu.
The objective of this paper is to find out the effects of the independence and size of the supervisory board on company borrowing in a two-tier board system. Unlike prior studies, such as in the United States, the current study is conducted in a developing country that has adapted a Continental European System. This study uses panel data analysis for 1,981 observations of 283 Indonesian listed companies in the 2004-2010 period. The control variables are Return on Assets (ROA), quality of audit, age, size and firm growth. Before panel data analysis is run, the outlier and normality tests are used. In addition, test of random-effect or fixed-effect model is conducted. This work finds that supervisory board independence has a negative effect on company borrowing. Further, firm profitability has a consistent effect on company borrowing.
The purpose of this research is to test the factors that influence quality audit. The sample of this research is auditors who work in public accountant office of Sumatera. The data were collected by sending 136 questioner, but only 72 questioner were back. There are two hypothesis that can be accepted and five were rejected from seven hypothesis tested. The accepted hypothesis are the significant influential integrity to the quality of audit result and significant influential knowledge to the quality of audit result. Meanwhile the rejected hypothesis are the inexistence of significant influential between the independence and the result audit, the inexistence of work experience influence to the audit result, the inexistence of due professional care influence to the audit result, in existence of objectivity influence to the audit result and inexistence of competence influence to the audit result.
This study aims to prove the influence of idealism, relativism, gender and level of knowledge on accounting students perceptions of accountant's unethical behavior. Before the data processing stage is carried out the data collection process is first carried out, in this study the sample is the accounting student at Bung Hatta University who has conducted lectures from the fifth semester onwards. The sampling process is done by purposive sampling method. The data used are primary, which is obtained through questionnaires. In this study, the independent variable consists of idealism, relevance, gender and level of knowledge while the dependent variable is the accounting student's perception of unethical behavior. To test the hypothesis used multiple regression with the help of the SPSS program. Based on the test results it can be concluded that idealism, relevatism, gender, and level of knowledge do not significantly influence the perception of accounting students of unethical behavior in the University of Bung Hatta University.
This research was aimed to p rove some factors affecding disclosure policy of corporate social responsibility on company’s annual report. These factors are leverage, profitability, supervisory boards size, company size, managerial ownership, and foreign stock ownership. This research used purposive sampling to get sample was 11 manufacturing companies which has registered in Indonesia stock exchange since 2007 until 2011. The analysis design of this research was multiple linear regression analysis with SPSS program. The result of this research showed that foreign stock ownership has significant effect toward disclosure policy of corporate social responsibility. While leverage, profitability, supervisory boards size, company size, managerial ownership do not have effect toward disclosure policy of corporate social responsibility
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