Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal
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 determin...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Mercu Buana Yogyakarta
2013-08-01
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| Series: | Jurnal Perilaku dan Strategi Bisnis |
| Subjects: | |
| Online Access: | http://ejurnal.mercubuana-yogya.ac.id/index.php/JPSB/article/view/315 |
| _version_ | 1811341813045264384 |
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| author | Rispantyo Rispantyo Muhammad Rofiq Sunarko |
| author_facet | Rispantyo Rispantyo Muhammad Rofiq Sunarko |
| author_sort | Rispantyo Rispantyo |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T19:00:34Z |
| format | Article |
| id | doaj.art-a5a260e4cc8348319811c7faa90388b4 |
| institution | Directory Open Access Journal |
| issn | 2337-5817 2614-7289 |
| language | Indonesian |
| last_indexed | 2024-04-13T19:00:34Z |
| publishDate | 2013-08-01 |
| publisher | Universitas Mercu Buana Yogyakarta |
| record_format | Article |
| series | Jurnal Perilaku dan Strategi Bisnis |
| spelling | doaj.art-a5a260e4cc8348319811c7faa90388b42022-12-22T02:34:07ZindUniversitas Mercu Buana YogyakartaJurnal Perilaku dan Strategi Bisnis2337-58172614-72892013-08-011210.26486/jpsb.v1i2.315235Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internalRispantyo Rispantyo0Muhammad Rofiq Sunarko1Universitas Slamet Riyadi SurakartaProdi akuntansi FE UNISRI Surakarta Universitas Slamet Riyadi SurakartaThe 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.http://ejurnal.mercubuana-yogya.ac.id/index.php/JPSB/article/view/315TrustParticipationStrategic RelevanceFirm SizeIntellectual CapitalFinancial Permormance. |
| spellingShingle | Rispantyo Rispantyo Muhammad Rofiq Sunarko Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal Jurnal Perilaku dan Strategi Bisnis Trust Participation Strategic Relevance Firm Size Intellectual Capital Financial Permormance. |
| title | Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal |
| title_full | Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal |
| title_fullStr | Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal |
| title_full_unstemmed | Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal |
| title_short | Aktivitas interpersonal dan pengaruhnya Terhadap kinerja audit internal |
| title_sort | aktivitas interpersonal dan pengaruhnya terhadap kinerja audit internal |
| topic | Trust Participation Strategic Relevance Firm Size Intellectual Capital Financial Permormance. |
| url | http://ejurnal.mercubuana-yogya.ac.id/index.php/JPSB/article/view/315 |
| work_keys_str_mv | AT rispantyorispantyo aktivitasinterpersonaldanpengaruhnyaterhadapkinerjaauditinternal AT muhammadrofiqsunarko aktivitasinterpersonaldanpengaruhnyaterhadapkinerjaauditinternal |