SUARRAHMAN, MAMAN (2009) PENGARUH IMPLEMENTASI SARBANES OXLEY ACT (SOX) SECTION 404 TERHADAP KINERJA INDIVIDUAL DENGAN MOTIVASI SEBAGAI VARIABEL MODERATING. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
The research was done to investigate the influence of Sarbanes Oxley Act (SOX) Section 404 to Individual Performance, which involved Motivation as moderating variable. This research refers to contingency theory. The data was collected from employee of PT. Telekomunikasi Selular (TELKOMSEL), at the Head Office, Jakarta. There are 56 samples was collected by direct questioner survey and was chosen by purposive random sampling. The variables include implementation of Sarbanes Oxley Act (SOX) 404 section, motivation and individual performance. According to United State Federal law and United State Security Exchange Commission (US-SEC), the Sarbanes Oxley Act (SOX) 404 implementation were categorized Transactional Level Control (TLC), Entity Level Control (ELC), and Information Technology General Control (ITGC). This research using regression analysis with moderating variable, which use the absolute value of the difference from Frucot and Sharon (1991), tested the hypothesis. Therefore, this research has theoretical and methodological meanings. The result indicates that SOX 404 implementation and motivation influence to individual performance, but the influence of SOX 404 implementation to Individual Performance without moderating variable. Anyway, with alternative regression model, motivation is intervening variable for SOX404 implementation influence to individual performance. Key Word: Sarbanes Oxley Act (SOX) 404, Transactional Level Control (TLC), Entity Level Control (ELC), Information Technology General Control (ITGC), Motivation, Individual Performance. Data penelitian diperoleh dari karyayan yang bekerja di Kantor Pusat PT. Telekomunikasi Selular (TELKOMSEL) Jakarta. Yang terdiri dari 56 sampel yang diperoleh secara langsung dengan kuesioner dan dengan menggunakan purposive random sampling. Variabel penelitian terdiri dari implementasi Sarbanes Oxley Act (SOX) 404 section, motivasi dan kinerja individu. Bedasarkan undang-undang pemerintah Federal Amerika Serikat dan United State Security Exchange Commission (US-SEC), implementasi Sarbanes Oxley Act (SOX) 404 terdiri dari Transactional Level Control (TLC), Entity Level Control (ELC), and Information Technology General Control (ITGC). Dalam penelitian ini, pengujian hipotesis menggunakan analisis regresi dengan variabel moderating, dengan uji nilai selisih mutlak dari Frucot and Sharon (1991). Selanjutnya penelitian ini diharapkan memilik manfaat baik secara teori maupun metodologi. Hasil penelitian menunjukan bahwa implementasi SOX 404 dan motivasi mempengaruhi kinerja individu, namun pengaruh implementasi SOX 404 terhadap kinerja individu tidak dimoderasi oleh variabel motivasi. Namun demikian dengan menggunakan model regresi alternatif yakni motivasi sebagai variabel intervening, ternyata pengarauh implementasi SOX404 terhadap kinerja individu diintervening (dimediasi) oleh motivasi. Kata Kunci: Sarbanes Oxley Act (SOX) 404, Transactional Level Control (TLC), Entity Level Control (ELC), Information Technology General Control (ITGC), Motivasi, Kinerja Individu.
| Item Type: | Thesis (S2) |
|---|---|
| Call Number CD: | CDT-555-09-004 |
| Call Number: | TA/10/002 |
| NIM/NIDN Creators: | 55507110006 |
| Uncontrolled Keywords: | Sarbanes Oxley Act (SOX) 404, Transactional Level Control (TLC), Entity Level Control (ELC), Information Technology General Control (ITGC), Motivasi, Kinerja Individu. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 24 Jun 2010 09:49 |
| Last Modified: | 08 Aug 2022 09:21 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/38190 |
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