Abstract:The objective of this research was to test the impact of system financial and nonfinancial compensation, competency on the employee performance and on the motivation as intervening variable. The research used partial least square method for the hypotesis testing and produced 100 respondent for the sample by using nonprobability samples with the convinience method. The result of the research revealed that the system of financial and nonfinancial compensation have significance impacts on employee performance and motivation but the competency does not significance impacts on employee performance and motivation. However, further result revealed that motivation have significance impacts on employee performance.In order to improve the employee performance, the training is a needed and should be conducted in accordance with the job position. Moreover, the fair compensation with the range not far from the employee expectation. Keywords: Financial Compensation, Compensation Non Financial, Competency, Motivation, Employee PerformanceAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh kompensasi dan kompetensi yang dapat meningkatkan kinerja pegawai dengan motivasi sebagai variabel intervening. Kompensasi yang digunakan dalam penelitian ini adalah kompensasi finansial dan non finansial. Penelitian ini menggunakan persamaan struktural berbasis varians, smart PLS digunakan untuk memecah permasalahan SEM berbasis varians. Responden dalam penelitian ini adalah 100 pegawai perusahaan manufaktur di Banten. Hasil penelitiannya menemukan bahwa bahwa kompensasi memiliki pengaruh yang signifikan terhadap kinerja. Kompensasi memiliki pengaruh yang signifikan terhadap motivasi. Kompetensi tidak memiliki pengaruh secara signifikan terhadap kinerja. Kompetensi tidak memiliki pengaruh secara signifikan terhadap motivasi. Motivasi memiliki pengaruh yang signifikan terhadap kinerja. Untuk meningkatkan kinerja pegawai, training training diperlukan sesuai dengan posisi pegawai masing masing. Selain itu kompenasasi sebaiknya tidak terlalu jauh dari yang diharapkan oleh pegawai. PENDAHULUANSumber daya manusia di dalam suatu perusahaan memegang peranan yang sangat penting (Berk dan Berk, 2000). Perusahaan harus mampu membangun dan meningkatkan kinerja di dalam lingkungannya. Salah satu sumber daya ang dimiliki adalah karyawan
We looked at the impact of managerial ownership, debt covenants, and litigation risk on accounting conservatism. This study's population includes 12 consumer products manufacturing companies registered on the Indonesia Stock Exchange in 2015-2018. Purposive sampling was employed to choose the study's sample companies. The data is secondary. Panel data regression analysis was used to analyze the data. Accounting conservatism is positively influenced by managerial ownership and lawsuit risk. Accounting conservatism is not affected by differing loan covenants. The results of this study show that management's financial reporting conservatism is unaffected by debt arrangements. In any case, the debt agreement should encourage management to enhance its financial reporting. If not, the agreement sanctions the management. Of course, this finding should help economic knowledge, particularly in accounting and finance.
This study aims to analyze the antecedent variables of religiosity (suitability of compensation, money ethics and internal control system) and the consequences on accounting fraud among regional officials. The study method used here was descriptive quantitative method with a correlation approach, the sampling used purposive sampling technique. Data collection in this study was conducted by distributing questionnaires to the officials of the Regional Work Units (SKPD) of Serang City and Regency. Data analysis used Structural Equation Modelling (SEM) with SmartPLS program. The results of the study showed that the suitability of compensation had a negative effect, money ethics had a positive effect, the internal control system had a negative effect and religiosity had a negative effect on accounting fraud among the regional officials. Then the suitability of compensation, money ethics and internal control systems were proved to be the antecedent variables of religiosity.
This study aims to examine the effect of leadership style, independence, motivation, competence and religiosity on auditor performance (Case study at the Inspectorate General of the Ministry of Religion). The samples used in this study were 282 inspectorates which were collected using purposive sampling method. Hypothesis test used Structural Equation Modeling (SEM) analysis with the assistance of AMOS 21 software. The results of hypothesis test revealed that leadership style had a positive effect on auditor performance. Independence had a significant positive effect on auditor performance. Motivation had a positive effect on auditor performance. Competence had a positive effect on auditor performance. Religiosity had a positive effect on auditor performance. The results of this study can be used as study material for improving the performance of auditors of the Inspectorate General of the Ministry of Religion of the Republic of Indonesia.
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