scholarly journals The effect of personal cost, anticipatory socialization, and gender on whistle-blowing intention

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Alansyah Jaka Nur Adli ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Significant Influence ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Test Reliability ◽  
Primary Data ◽  
Anticipatory Socialization ◽  
Whistle Blowing ◽  
Personal Cost ◽  
Unethical Activity ◽  
And Gender

Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender.  The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using questionnaire measured with Likert scale. The analysis methods used are validity test, reliability test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.

scholarly journals Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Fraud Orderan Pada Jasa Transportasi Berbasis Online Go-Jek Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1354-1362
Author(s):  
Jana Haniful Khair ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Significant Influence ◽  
Internal Control ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Technique ◽  
Regression Tests

This study is to study the effect of internal control and individual morality on fraudulent transportation orders based online at PT. Go-Jek, City of Padang. This research is quantitative research with primary data from questionnaires and using a Likert scale. The population of this research is a car and motorcycle driver, PT. Go-Jek in Padang City. The purposive sampling technique of sampling and a sample of 150 respondents. Data analysis technique is data quality test, classic assumption test and hypothesis test consisting of multiple linear regression tests using SPSS 23.0 for Windows. The results of this study indicate that internal control and individual morality have a negative and significant influence on order fraud

Peran Faktor Pendorong Pada Keputusan Berkunjung Ke Kebun Raya Bogor

2021 ◽  
Vol 4 (1) ◽  
pp. 17
Author(s):  
Yuviani Kusumawardhani ◽  
Alma Alviana
Keyword(s):  
Correlation Coefficient ◽  
Significant Influence ◽  
Strong Correlation ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Botanical Garden ◽  
Coefficient Of Determination ◽  
Driving Factor ◽  
Motivating Factors ◽  
Botanical Gardens

<p>Bogor Botanical Garden is one of the icons of the Bogor City. Bogor Botanical Garden is a tourist site that has a forest concept but is located in the center of Bogor City so that access to Bogor Botanical Garden is easily accessible. Bogor Botanical Gardens is located in Ir. H. Juanda number 13, Bogor, West Java, Indonesia. This study was conducted to determine the effect of the Motivation Driving Factor on the Decision to Visit in Bogor Botanical Garden.</p><p>This research uses quantitative research, with descriptive methods. Many of the samples studied were 100 respondents who had visited Bogor Botanical Gardens.</p><p>Based on the results of the study it was concluded that from the results of the hypothesis test (T-Test) conducted by the researcher produced a tcount of 10.463&gt; Ttable 1.98447. This shows that there is a significant influence between the Motivating Factors for Visiting Decisions. The influence of motivating factors on the decision to visit Bogor Botanical Gardens with a strong correlation coefficient of 0.726 because it is between 0.600-0.799. The coefficient of determination or the percentage of influence of the Factors Driving Tourist Motivation (X) Decision to Visit (Y) is 52.8%. Meanwhile, the remaining 47.2% is influenced by other variables not examined in this research.</p>

Audit Firm Tenure, Audit Firm Size and Audit Quality

2014 ◽  
Vol 2 (4) ◽  
pp. 69-76
Author(s):  
Padri Achyarsyah ◽  
Molina Molina
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Professional Services ◽  
Primary Data ◽  
Accounting Firms ◽  
Client Engagement ◽  
Audit Firm ◽  
Client Relationship

Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor

scholarly journals Milenial Intention on Social Media

2020 ◽  
Vol 2 (1) ◽  
pp. 70-82
Author(s):  
Selfia Ratna Kasih ◽  
Asep M Ramdan ◽  
Acep Samsudin
Keyword(s):  
Social Media ◽  
Significant Influence ◽  
Research Method ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Consumer Confidence ◽  
Consumer Trust ◽  
Test Results ◽  
Analysis Technique ◽  
Mediation Hypothesis

The purpose of this study is to measure how much influence social media Instagram and consumer confidence in millennial purchase interest. The variables of this research are Instagram social media (X1), consumer trust (X2) and millennial purchase interest (Y). The method used in this study is a quantitative research method with an associative approach, by distributing 200 online questionnaires to millennials of productive age. The analysis technique used to test the hypothesis in this study is the path analysis. Hypothesis test results show intagram social media and consumer trust have a significant influence on millennial buying interest and mediation hypothesis testing results show that consumer confidence variables mediate Instagram social media on millennial buying interest. Conclusion, consumer confidence in an online fashion store will certainly affect the buying interest. Keywords: Instagram, Consumer Trust, Social Media, Millennials, Purchase Interest

scholarly journals Analisis Pengaruh Faktor-Faktor Literasi Keuangan Terhadap Keputusan Berinvestasi Pada Asuransi Jiwa di Kota Palembang

2021 ◽  
Vol 4 (3) ◽  
pp. 798-812
Author(s):  
Resa Novita ◽  
Isni Andriana ◽  
Kemas M Husni Thamrin
Keyword(s):  
Life Insurance ◽  
Financial Literacy ◽  
Structural Equation ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
And Gender

The purpose of this research is to analyze the effect perceptions about financial literacy factors against the investment decisions on life insurance in Palembang. The population in this study is the owner of life insurance in Palembang, the sampling in this study is using the Purposive Sampling method with 50 respondents as samples. The type of research used is quantitative research with primary data sources obtained from distributing questionnaires to respondents. The data analysis technique in this research are descriptive and inferential statistical analysis using Structural Equation Modeling (SEM) with smartPLS (Partial Least Square) 3.0 software. The results showed that the perception of age and gender has no significant effect against the investment decisions on life insurance in Palembang, meanwhile the perception of education level and income have a significant effect against the investment decisions on life insurance in Palembang. Keywords: Age, Gender, Level of Education, Income, Investment Decisions

PENGARUH TINGKAT PENDIDIKAN, LINGKUNGAN KERJA DAN MASA KERJA TERHADAP KINERJA GURU DI LINGKUNGAN KEMENAG KABUPATEN KARANGANYAR DENGAN GENDER SEBAGAI VARIABEL MODERATOR

EXCELLENT ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 110-119
Author(s):  
Sita Panuntun
Keyword(s):  
Human Resources ◽  
Work Environment ◽  
Significant Influence ◽  
Teacher Performance ◽  
Working Hours ◽  
Education Level ◽  
Gender Performance ◽  
Test Reliability ◽  
Primary Data ◽  
Equation Modeling

The development of science and technology demands the availability of reliable Human Resources (HR), putting teachers as the driving force as well as the creators of the human resources. The purpose of this research is to examine the influence of education level, work environment and working period on teacher performance with gender as moderator variable.Data used is primary data by taking samples totaling 196 teachers in the Ministry of Religion, Karanganyar. The data analysis method was tested by validity test, reliability test, Stuctural Equation Modeling through Lisrel 8.70 program.The results of the study are as follows the level of education has a significant influence and positive on performance of teachers, gender can not strengthen the influence of education level on teacher performance, work environment has significant influence and positive on teacher performance. Gender can not strengthen the influence of work environment on teacher performance. Working hours has significant influence and positive on teacher performance, gender can not strengthen the effect of working hours on teacher performance. The most dominant influence on the performance of teachers is the work environment variable.Keywords:      Education Level, Work Environment, Work Age, Gender, Performance

scholarly journals THE EFFECT OF SALIENCE AND DISPOSITION EFFECT ON STOCK INVESTMENT DECISIONS ON INVESTORS IN SURABAYA

2021 ◽  
Vol 1 (2) ◽  
pp. 77-84
Author(s):  
Jessica Ratna Subandi ◽  
Sautma Ronni Basana
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Data Sources ◽  
Primary Data ◽  
Disposition Effect ◽  
Stock Investment ◽  
Data Collection Technique ◽  
The Relationship

This study aims to prove the effect of salience and disposition on investors' investment decisions in Surabaya. In addition, this study also seeks to see the effect of salience and disposition effect on investment decisions with the type of investor as a moderating variable. This type of research is quantitative research with associative methods and primary data sources. The data collection technique used a questionnaire. The data that has been collected is then processed using Partial Least Squares (PLS). The results showed that the salience and disposition effect had a significant influence on investment decisions. In addition, the types of investors weaken the relationship between the salience and disposition effect on investment decisions.

scholarly journals PENGARUH MODAL USAHA DAN LUAS USAHA TERHADAP PENDAPATAN PEDAGANG KAKI LIMA

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Ruliyanto Syahrain
Keyword(s):  
Significant Influence ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Testing ◽  
Primary Data ◽  
Observation Data ◽  
Street Vendors ◽  
Partial Regression Coefficient ◽  
Business Area

Penelitian ini bertujuan untuk menganalisis pengaruh modal usaha terhadap pendapatan Pedagang Kaki Lima. Penelitian ini menggunakan analisis regresi linier berganda dengan data primer. Populasi dalam penelitian ini adalah 40 Pedagang Kaki Lima yang berlokasi di belakang Mall Jatiland Ternate. Tipe penelitian adalah penelitian kuantitatif. Pengumpulan data menggunakan kuesioner dan observasi langsung. Analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa variabel modal usaha berpengaruh positif tapi tidak signifikan terhadap pendapatan Pedagang Kaki Lima yang berada di Belakang Mall Jatiland Ternate. Uji F dengan alfa 5% menunjukkan bahwa variabel modal bisnis berpengaruh terhadap pendapatan Pedagang Kaki Lima yang berlokasi di Belakang Mall Jatiland Ternate.Kata Kunci: Modal Usaha, Lokasi Bisnis, Pendapatan This study aims to menganalisis the effect of business capital on the income of street vendors. This study used multiple linear regression analysis with primary data. The study population is 40 street vendors selling behind jatiland mall Ternate. This type of research is a quantitative research that is a study that aims to obtain the proof of a hypothesis. Data collection is done by filling the questionnaire and direct observation. Data analysis using statistical testing with the help of SPSS program. The result of the research shows the test of the partial regression coefficient (t test) with α= 5% that on the variable of business capital showed a poitive but not significant influence to the income of the hawkers behind the jatilland mall Ternate and for the wide variables of business shows a positive and significant influence to the income of the back fifth jatilland mall Ternate. F test results with α= 5% indicate that together variable of business capital and business area have an effect against the merchants income behind the jatilland mall TernateKeywords: Business Capital, Business Area, and Income

scholarly journals The Influence of and Leadership Style Work Environment on Employee Performance At UPI Serang Campus

2021 ◽  
Vol 1 (1) ◽  
pp. 95-108
Author(s):  
Firli Agusetiawan Shavab ◽  
Fuadi Fuadi ◽  
Rohman B
Keyword(s):  
Work Environment ◽  
Leadership Styles ◽  
Leadership Style ◽  
Significant Influence ◽  
Quantitative Research ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Coefficient Of Determination ◽  
Research Approach ◽  
Sample Technique

This research aims to analyze the influence of leadership styles and the work environment on employee performance at UPI Serang Campus. The research approach used is a mix method. The research population is an employee of education personnel at the University of Education Indonesia Kampus Serang, while the sample technique used in this study is purposive sampling using as many as 31 respondents. The method used is quantitative research. The data analysis methods used are decryptive statistical analysis, normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple linear regression test, and hypothesis test. The results of this study showed that: (1) leadership styles did not have a significant influence on employee performance. (2) The work environment has a significant influence on employee performance. (3) Leadership style and work environment have a significant influence on employee performance. The results of the coefficient of determination showed that the contribution of the influence of leadership style and the work environment on employee performance was 76.50%, while the remaining 22.50%, was a contribution from other variables (£) that were not examined in this study

Pengaruh Tingkat Suku Bunga, Tingkat Bagi Hasil, Likuiditas, Inflasi, Ukuran Bank, dan Pertumbuhan Produk Domestik Bruto terhadap Deposito Mudharabah Bank Umum Syariah di Indonesia

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Akhris Fuadatis Sholikha
Keyword(s):  
Gross Domestic Product ◽  
Interest Rates ◽  
Significant Influence ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Profit Sharing ◽  
Commercial Banking ◽  
Domestic Product

The purpose of this study is to examine the influence of interest rates, the level of profit sharing, liquidity, inflation, the size of the company, and the growth of gross domestic product simultaneously and partially on mudaraba deposits at Islamic Commercial Banking in Indonesia. This study conduct quantitative research with hypothesis testing on secondary data in term of time series on the quartely financial statements starting from the first quarter of 2011 to fourth quarter of 2014. The reserach sample is six Islamic Commercial Banking in Indonesia. The data analysis technique in this study are descriptive analysis, classical assumption test, multiple regression analysis, hypothesis test uses F test, and t test. The result showed that variable of interest rates, the level of profit sharing, liquidity, inflation, the size of the company, and the growth of gross domestic product simultaneously significant influence on mudaraba deposits at Islamic Commercial Banking in Indonesia. while partially variable of the level of profit sharing, and the size of the company positivelly significant influence on mudaraba deposits at Islamic Commercial Banking in Indonesia, but interest rates, liquidity, inflation, and the growth of gross domestic product does not  significant influence on mudaraba deposits at Islamic Commercial Banking in Indonesia.

Sign in / Sign up

Export Citation Format

Share Document