Rispantyo Rispantyo, Rispantyo
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Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation Rahmawati, Rahmawati; Rispantyo, Rispantyo; Djamaluddin, Subekti
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

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Abstract

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.
NARSISME CEO DAN KUALITAS LABA Rispantyo, Rispantyo
RESEARCH FAIR UNISRI Vol 3, No 1 (2019): RESEARCH FAIR UNISRI
Publisher : RESEARCH FAIR UNISRI

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Abstract

Penelitian ini bertujuan untuk mengidentifikasi hubungan narsisme CEO dengan kualitas laba. Penelitian ini dimotivasi karena masih terbatasnya literatur yang membahas narsisme CEO dan dampaknya terhadap kualitas laba di Indonesia. Dalam penelitian ini, narsisme CEO diukur dengan ukuran foto CEO yang ditampilkan dalam Laporan Tahunan, sedangkan kualitas laba diukur dengan manajemen laba akrual. Manajemen laba akrual dalam penelitian ini dihitung dengan menggunakan Modified Jones Model. Semakin tinggi manajemen laba, maka semakin rendah kualitas laba perusahaan tersebut. Dengan melakukan observasi terhadap 341 perusahaan manufaktur yang terdaftar di BEI dari tahun 2015-2017, penelitian ini menunjukkan bahwa semakin tinggi narsisme yang dimiliki oleh seorang CEO mengarahkan pada kualitas laba yang semakin rendah.
Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal Rispantyo, Rispantyo; Sunarko, Muhammad Rofiq
Jurnal Perilaku dan Strategi Bisnis Vol 1, No 2: Agustus 2013
Publisher : Universitas Mercu Buana Yogyakarta

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Abstract

The purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance.The research sample consisted of 60 respondents manufacturing industry. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation.The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital.