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All Journal Signifikan : Jurnal Ilmu Ekonomi Katalogis TEKNIK METANA Indonesian Journal of Economics and Bussiness Jurnal Kedokteran Hewan JURNAL TEKNOLOGI LINGKUNGAN Jurnal Konseling dan Pendidikan International Journal on Advanced Science, Engineering and Information Technology AL KAUNIYAH Legal Opinion Jurnal Simetris CHEMICA Jurnal Teknik Kimia PREDIKSI Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EurekaMatika (Jurnal Online Matematika S1) Jurnal Inovasi Teknologi Pendidikan Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan JURNAL ILMU BUDAYA JAKPP : Jurnal Analisis Kebijakan & Pelayanan Publik KAREBA : Jurnal Ilmu Komunikasi Jurnal Sistem dan Teknologi Informasi (JustIN) Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Taman Vokasi Jurnal Ilmiah Universitas Batanghari Jambi Turbo : Jurnal Program Studi Teknik Mesin ANIMAL PRODUCTION Risâlah, Jurnal Pendidikan dan Studi Islam Faktor Exacta Majalah Ilmiah Biologi BIOSFERA: A Scientific Journal Jurnal PGSD: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Jurnal Riset Pendidikan Dasar Jurnal Masyarakat Mandiri - JMM Linguistics and Elt Journal JURNAL GEOGRAFI Jurnal Ilmiah Mahasiswa Fakultas Ilmu Sosial & Ilmu Politik Jurnal BISNIS & KEWIRAUSAHAAN Jurnal Ilmu Kesehatan Masyarakat JURNAL PENDIDIKAN TAMBUSAI Petir Jurnal POLIMESIN Jurnal Psikologi Sosial ComTech: Computer, Mathematics and Engineering Applications Jurnal Teknologi Pertanian Andalas SAP (Susunan Artikel Pendidikan) Ekonis: Jurnal Ekonomi dan Bisnis CCIT (Creative Communication and Innovative Technology) Journal AJAR : Atma Jaya Accounting Research SIMAK : Jurnal Sistem Informasi, Manajemen, dan Akuntansi Jurnal Ilmiah Betrik : Besemah Teknologi Informasi dan Komputer Jurnal Agrium Qiyas : Jurnal Hukum Islam dan Peradilan Jurnal Ilmiah Maju Respati
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Journal : SIMAK : Jurnal Sistem Informasi, Manajemen, dan Akuntansi

JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS Wiratama, Richard; Ng, Suwandi; Lukman, Lukman
SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN Wuisan, Felicia; Randa, Fransiskus; Lukman, Lukman
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.39

Abstract

This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.
Co-Authors Achmad Haikal, Achmad Achmad Supriyanto Agus Dwi Anggono Amsal Amri Andi Alimuddin Unde, Andi Alimuddin Anto Tri Susilo, Andri Anzalena, Ria Aptensi, Fenny Ardian, Ani Ardian, Ani Ari Susandy Sanjaya, Ari Susandy Arskadius A, Mohd. Asbah, Asbah Aswin Fitriansyah, Aswin Burhanuddin Burhanuddin Casanova, Gusti Chrismadha, T Dadi, Sri Deden Ibnu Aqil, Deden Ibnu Dila, Ratna Djuwita, Puspa Dwi Anggraini Fadma, Mike Wahyu Fakhrudin, Muhammad Fibriani, Fini Fitriani agustina Fransiskus Randa Giri Sucahyo, Yudho Gupron, Ahmad Hamidah Hamidah Harry Dhika, Harry Hartono Hartono Hasan Hasan Helfi Nasution Herawati Jaya Herman Yasin Hidayati Hidayati Hijril, Hijril Hustarna Hustarna, Hustarna I Wayan Lanus Sumadiasa, I Wayan Lanus Ilham Ilham Imam Sunoto, Imam Indra Sensuse, Dana Indrawan, Donny Ishartiwi Ishartiwi Joko Marwoto Karjiyati, Victoria La'bi, Obertus Bilang Laba, Muhammad Sabir Lalu Ahmad Zaenuri, Lalu Ahmad Lily Surayya Eka Putri, Lily Surayya Eka M Azhar Irwansyah, M Azhar Maivira, Enjelia Maryami, Maryami Maulana, Khaidir Muchdar, Muchdar Muhammad Ichsan Munanjar, Azwar Mutia Dwi Haryanti, Mutia Dwi Mutiara, Rahma Nita Wijayanti, Ni Putu Noprisson, Handrie Nurdin Nurdin Nurdin, Muh. Nur Hidayat Nurul Fitroh, Nurul Oscar Yanuarianto, Oscar Ovra, Ovra Pambudi, Hushyain Pribadi, Muhammad Fachrul Risqi Putra, Arik Andrian Putra, Ganesh Rahmat Hidayat Ramlah Ramlah Resnani, Resnani Resnani, Resnani Rodiah Rodiah Saifuddin Saifuddin Samsul Hadi Sanjaya, Ari Susandy Saputra, Dian Noviardi Saputra, Evriyana Indra Sarjito Sarjito Septian, Rio Silvia Silvia Slameto, Andika Agus Srivani, Musbatik Subekti, Mohammad Sudarso, J Susi Susanti Suwandi Ng Triwani Triwani Uddin, Faqih Burhan vierto, vierto Weriantoni, Weriantoni Wiratama, Richard Wuisan, Felicia Yanti, Marince Fitri Yuliantini, Nani Yusuf, Syahril Zainur, Zainur Zulfiar, Edy