scholarly journals Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung

Akuntabilitas ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 65-82
Author(s):  
Dewi Sofha ◽  
Zaky Machmuddah
Keyword(s):  
Tax Evasion ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Students ◽  
Ethical Perspective ◽  
Catholic University ◽  
Love Of Money ◽  
The Relationship

Tax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The population of this research is undergraduate (S1) accounting students from private universities in Semarang. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. The sampling technique used in this research is accidental sampling. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethicalperspective.

scholarly journals Money and Unethical Behavior of Accounting Students

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Luh Gede Krisna Dewi ◽  
Ayu Aryista Dewi
Keyword(s):  
Undergraduate Students ◽  
Unethical Behavior ◽  
Ethics Education ◽  
Sampling Technique ◽  
Demographic Variables ◽  
Accounting Students ◽  
Public Confidence ◽  
Accounting Profession ◽  
Love Of Money ◽  
The Relationship

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.

scholarly journals CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI

2017 ◽  
pp. 3665
Author(s):  
Marce Sherly Kase ◽  
Herkulanus Bambang Suprasto ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Graduate Student ◽  
Tax Evasion ◽  
Sample Selection ◽  
Sampling Technique ◽  
Selection Method ◽  
Regression Analyses ◽  
Purposive Sampling ◽  
Love Of Money ◽  
The Relationship

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and  tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA).  The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.

PENGARUH MOTIVASI, KREATIFITAS, DAN MENTALITAS TERHADAP PENDIDIKAN AKUNTANSI PADA PERGURUAN TINGGI SWASTA DI KOTA PADANG

2013 ◽  
Author(s):  
Lisa Fitriani Rahman
Keyword(s):  
Hypothesis Testing ◽  
Private Universities ◽  
Sampling Technique ◽  
Accounting Education ◽  
Accounting Students ◽  
Primary Data ◽  
Accounting Curriculum ◽  
Accounting Courses ◽  
Almost All ◽  
The City

Accounting education is taught in some private universities has impressed as stagnant knowledge, mechanical, and oriented material that causes a lot of students in general become saturated in the learning process. In Indonesia at several universities, almost all accounting courses little or no charge to enter the motivation, creativity, and mentality in the accounting curriculum-based motivation, creativity, and mentality can only he done well when formulated in a more complete firm of the curriculum. Therefore, this study examines the effect of motivation, creativity and mentality in accounting education to obtain empirical evidence. In this study using primary data obtained through questionnaires from a list of questions posed to accounting students in private universities in the city of Padang. The sample in this study was conducted with a purposive sampling technique where the sampling method was based on certain criteria, namely : involving student participants who majored in accounting class of 2010, 2011, and 2012 who had studied the sciences and overall accounting associated with accounting. Testing the hypothesis of this research is conducted with multiple regression analysis. The first hypothesis testing results found that motivation does not significantly influence accounting education in private universities Padang. The second hypothesis testing results found that creativity significantly influence accounting education in private universities Padang. The third hypothesis testing results found that significantly influence the mentality of accounting education in private universities Padang.

scholarly journals Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

2018 ◽  
Vol 22 (1) ◽  
Author(s):  
Rachmawati Meita Oktaviani ◽  
Ceacilia Srimindarti ◽  
Pancawati Hardiningsih
Keyword(s):  
Data Analysis ◽  
Tax Evasion ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Analysis Technique ◽  
Regression Test ◽  
Convenience Sampling ◽  
The Relationship ◽  
Money Ethic

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion

scholarly journals Pengaruh Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 12 (2) ◽  
pp. 277-293
Author(s):  
Sri Ayem ◽  
Loja Dian Evi Leni
Keyword(s):  
Economic Status ◽  
Sampling Technique ◽  
Accounting Students ◽  
Primary Data ◽  
Ethical Perceptions ◽  
Ethical Knowledge ◽  
Internship Experience ◽  
Love Of Money ◽  
Knowledge Variable ◽  
Negative Effect

This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge,  Ethical Perception,  Accounting Student, Love of Money

scholarly journals Does Religiosity Improve Tax Compliance? An empirical research based from gender

2018 ◽  
Vol 10 (1) ◽  
pp. 82-90
Author(s):  
Dekeng Setyo Budiarto ◽  
Yennisa Yennisa ◽  
Rohmyati Widyaningrum
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Tax Compliance ◽  
Analysis Data ◽  
Love Of Money ◽  
Significant Difference ◽  
Convenience Sampling ◽  
The Relationship ◽  
Method Analysis ◽  
Special Region

Religiosity and love of money plays an important role in determining individual compliance with tax regulations in developing countries. This research examines the influence of love of money and religiosity on tax evasion. In addition, it studies the relationship between love of money, religiosity, and tax evasion based from a gender. The research data were obtained from 8 private universities in Special Region of Yogyakarta with 207 samples and it uses convenience sampling. The number of samples was determined by convenience sampling method. Analysis data uses regression analysis. The results indicate that love of money has significant effect on tax evasion, while religiosity has no significant effect on tax evasion. There is significant difference between love of money and tax evasion from a gender perspective. The conclusion of this research is tax evasion in Indonesia determined by love of money and not given by religiosity. Moreover, sex is not an indicator in tax evasion and love of money.

scholarly journals DESAIN KURIKULUM DAN MOTIVASI BELAJAR MAHASISWA

SIMAK ◽  
2019 ◽  
Vol 17 (02) ◽  
pp. 19-37
Author(s):  
Kunradus Kampo
Keyword(s):  
Learning Outcomes ◽  
Research Method ◽  
Private Universities ◽  
Learning Motivation ◽  
Accounting Students ◽  
High Learning ◽  
Learning Methods ◽  
Study Program ◽  
Descriptive Research ◽  
The Relationship

This study aims to identify the concept of learning which will motivate the learning of accounting students based on the curriculum of the accounting study program in Makassar. The study sample was 87 students from several private universities in Makassar. The research method used was descriptive research that identified 5 learning motivation of accounting students, learning outcomes, lecturer learning methods, and lecturer ratings. The results showed that on average students had high learning motivation even though there were also some students who had low motivation. Students may have entrinsic motivation but they try to learn because they are motivated to get high scores. Accounting students understand the competencies to be obtained and are supported by varied learning methods from lecturers. These results may be explained by the results of a test of the relationship or association between learning motivation and GPA which indicates a relationship between the two. While learning motivation and duration of study, learning motivation and GPA, as well as GPA and duration of study there is no relationship or not associated with one another.

Assessing the impact of entrepreneurial skills development on self-employment practices amongst Egyptian and Bahraini accounting students in public and private universities

2020 ◽  
Vol 11 (5) ◽  
pp. 1101-1120
Author(s):  
Sameh Reyad ◽  
Sherine Badawi ◽  
Allam Hamdan
Keyword(s):  
Public Universities ◽  
Private Universities ◽  
Accounting Students ◽  
Employment Practices ◽  
Public And Private ◽  
Content Type ◽  
Self Employment ◽  
Entrepreneurial Skills ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper examines the development of entrepreneurial skills amongst accounting students in public and private universities and its impact on career pathways, including self-employment. Also, the paper explores what skills have an effect on self-employment intentions. Design/Methodology/approach This study uses a quantitative approach to measure the entrepreneurial skills developed by accounting students in business schools and whether these skills direct them to choose to start their own business. A questionnaire was developed and a sample of 583 Egyptian and Bahraini accounting students was used. Findings The study concludes that in private universities, there is no difference in the development of entrepreneurial skills and subsequent self-employment practices between students in Egypt and Bahrain. When it comes to public universities, students in Bahrain develop better entrepreneurial skills and subsequent self-employment practices than students in Egypt. In addition, private universities are better than public universities in representing the relationship between entrepreneurial skills and self-employment practices. Originality/value This study and its conclusions fill a gap in the literature in comparing public and private universities to highlight the relationship between developing accounting students’ entrepreneurial skills and their self-employment practices. This study is the first to compare universities in Egypt and the Kingdom of Bahrain.

scholarly journals Hubungan Jenis Kelamin, Stress, dan Kepuasan Mahasiswa Akuntansi terhadap Pembelajaran Daring di Masa Pandemi COVID-19

2021 ◽  
Vol 31 (7) ◽  
pp. 1783
Author(s):  
Sakina Nusarifa Tantri ◽  
Ceicillia Novita Roseline
Keyword(s):  
Online Learning ◽  
Student Satisfaction ◽  
Student Perceptions ◽  
Quantitative Study ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Accounting Students ◽  
Survey Method ◽  
Convenience Sampling ◽  
The Relationship

This study is a quantitative study on student perceptions of online learning during the COVID-19 pandemic. The purpose of this study was to examine the model of the relationship between gender, Stress, and satisfaction of accounting students in Indonesia towards online learning during the COVID-19 pandemic. The method used in this quantitative research is a survey method using a sample of accounting students at several universities in Indonesia. The number of samples in this study were 84 students, obtained through a sampling technique that is purposive convenience sampling. The results of this study confirmed that only the effect of Stress on student satisfaction was found to be significant, while gender did not significantly affect Stress and satisfaction with online learning. Keywords: Gender; Stressed; Satisfaction; Online.

scholarly journals Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak

2021 ◽  
Vol 9 (1) ◽  
pp. 30
Author(s):  
Dekeny Agustina Nurachmi ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Analysis Techniques ◽  
Love Of Money

ABSTRACT The purpose of this research was to determine the effect of gender, religiosity, and Love of Money on tax evasion ethics. The population of this research is individual taxpayers in Daerah Istimewa Yogyakarta. The sampling technique in the research used purposive sampling, with criteria (1) individual taxpayers in Gunungkidul regency, and (2) individual taxpayers who have taxpayer-identification numbers (NPWP). The sample in this research is an individual taxpayer in Gunungkidul regency who has an NPWP. The research data collection was carried out by distributing questionnaires directly to respondents who met the criteria. Data analysis techniques in the research used multiple linear regression analysis with SPSS tools. This research obtained 80 respondents who were dominated by male respondents (41 respondents), while 39 respondents were female. This research found that the ethics of tax evasion influenced by gender and Love of Money. Meanwhile, religiosity does not affect the ethics of tax evasion.

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