The purpose of this research is testingand analyzing the influence of leadership on employee performance through organizational culture and work motivation. Population and sample consist of State Civil Apparatus in Government of Pasuruan regency at Integrated Service and Investment Service and the Regional Finance Board were 130 respondents. Data analysis method used is path analysis processed with software Smart Partial Least Square (PLS). The result of hypothesis testing found that 1) leadership did not directly influence toward employee performance, 2) leadership positively influence toward organizational culture, 3) leadership positively influence toward work motivation 4) leadership positively influence toward performance through organizational culture 5) leadership positively influence toward performance through work motivation. The results of this research are expected to be a source of information and consideration materials for the Leader on the Local Government Environment Pasuruan to more increasing the application of organizational culture and work motivation better with the result that can improve on employee performance.
<p><em>Pemasaran yang berorientasi pasar merupakan aktivitas pemasaran yang memberikan perhatian pada pelanggan, pesaing dan kolaborasi unit kerja didalam perusahaan yang sangat diperlukan didalam meningkatkan nilai inovasi untuk membangun keunggulan bersaing yang akan berdampak pada kinerja perusahaan. Penelitian ini bertujuan menguji sejauhmana pengaruh orientasi pasar, nilai inovasi dan keunggulan bersaing terhadap kinerja perusahaan. Penelitian dilakukan pada perusahaan yang bergerak dibidang jasa keuangan. Hasil penelitian menunjukkan bahwa orientasi pasar berpengaruh terhadap nilai inovasi dan keunggulan bersaing. Orientasi pasar tidak berpengaruh secara langsung terhadap kinerja perusahaan. Nilai inovasi dan keunggulan bersaing merupakan variabel yang intervening yang memediasi pengaruh orientasi pasar terhadap kinerja perusahaan.</em></p>
Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a moderating variable is not proven.
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