scholarly journals THE INFLUENCE OF LOCUS OF CONTROL, SELF-EFFICACY, AND ACCOUNTING ACHIEVEMENT LEARNING ON ACCOUNTING CAREER MATURITY OF THE TWELFTH GRADE STUDENTS OF THE ACCOUNTING PROGRAM IN PRIVATE VOCATIONAL HIGH SCHOOLS

2017 ◽  
Vol 10 (1) ◽  
pp. 53
Author(s):  
Mohammad Danang Bahtiar
Keyword(s):  
High Schools ◽  
Locus Of Control ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Career Maturity ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Twelfth Grade ◽  
Vocational High Schools

This study aimed to analyze the influence of locus of control, self-efficacy, and learning achievement in accounting on the career maturity of twelfth grade students of the accounting program in private vocational high schools. The population in the study were twelfth grade students of the Accounting Skills Program at SMK Wachid Hasyim, SMK Kartika 1, SMK and SMK Mahardhika Pawiyatan in the academic year 2015/2016 with a total sample of 175 students. Sampling was conducted using Proportional Sampling Systematic technique. This is descriptive research with quantitative approach, using multiple linear regression analysis. The results showed partially significant influence of the locus of control, self-efficacy, and learning achievements on career maturity of the accounting students, and a simultaneous influence of the locus of control, self-efficacy, and achievement of the twelfth grade students of the accounting Program in private vocational high schools.

scholarly journals FACTORS AFFECTING ENTREPRENEURIAL INTENTIONS AMONG COLLEGE STUDENT

2021 ◽  
Vol 5 (2) ◽  
pp. 79-86
Author(s):  
Trisna Sary Lewaru
Keyword(s):  
College Student ◽  
Locus Of Control ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Need For Achievement ◽  
Factors Affecting ◽  
Independent Variables

ABSTRACT This study aims to analyze the factors that influence entrepreneurial intentions among college student. The five independent variables was used include need for achievement, locus of control, self-efficacy, instrumental readiness, entrepreneurship experience. Sample in this research is students on Pattimura University totaling 160 people. Multiple linear regression analysis was used to measure this study. The results of this study indicate that need for achievement, locus of control, entrepreneurship experience have no effect on the intentions of entrepreneurial among students. Whereas instrumental readiness and self-efficacy variable has positive and significant effect on entrepreneurial intention between students of Pattimura University. Keywords : Entrepreneurship, Intentions

scholarly journals Effect of self-efficacy, competence and compensation in performance of financial manager on motivation as moderation

2019 ◽  
Vol 6 (3) ◽  
pp. 83-93 ◽  
Author(s):  
Kadek Dwiyani Ciptana Putri ◽  
Maria Mediatrix Ratna Sari ◽  
I Wayan Ramantha ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Financial Management ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of self-efficacy, competence, and compensation on the performance of financial management employees with motivation as moderating. The population in this study were all financial management employees at Udayana University in 2019. The study sample was determined by the nonprobability sampling method which obtained a total sample of 92 people. This study uses primary data and secondary data. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of self-efficacy, competence, and compensation had a positive effect on the performance of financial management employees. Motivation does not moderate the effect of self-efficacy and competence on the performance of financial management employees. Motivation strengthens the effect of compensation on the performance of financial management employees.

scholarly journals Pengaruh Pendidikan Kewirausahaan, Efikasi Diri Berwirausaha dan Faktor Lingkungan terhadap Minat Berwirausaha Mahasiswa Perguruan Tinggi Islam di Jember

2021 ◽  
Vol 9 (1) ◽  
pp. 64
Author(s):  
Sri Wahyu Lelly Hana Setyanti ◽  
Erila Cahyani Pradana ◽  
Sudarsih Sudarsih
Keyword(s):  
Regression Analysis ◽  
Environmental Factors ◽  
Linear Regression ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Entrepreneurship Education ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Quota Sampling

The study aims to know and test the influence of entrepreneurship education, entreprenuerial self efficacy and environmental factors to entrepreneurship interest of Islamic university students in Jember namely UNMUH and IAIN Jember. This research is explanatory research, with sample selection using quota sampling counted 40 samples in each research object with total sample 80. Then method used purposive sampling and data collection using accidental sampling. Analyzer used is multiple linear regression analysis. The results  indicate that entrepreneurship education, self-efficacy entrepreneurship and environmental factors have an effect on entrepreneurship interest.

scholarly journals Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi

2021 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Anugrah Nur Wahyuni ◽  
Sri Ayem
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Testing Method ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant. Keywords: Perception, Motivation, Asas Kemandirian and Interest

scholarly journals Pengaruh Kecerdasan dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi

2020 ◽  
Vol 30 (11) ◽  
pp. 2969
Author(s):  
Ida Ayu Ratih Manuari ◽  
Ni Luh Nyoman Sherina Devi
Keyword(s):  
Emotional Intelligence ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Ethical Perceptions ◽  
Accounting Profession ◽  
Love Of Money ◽  
Starting Point

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to values and ethical standards in the accounting profession. The importance of ethics in a profession makes the accounting profession focus its attention on the ethical perceptions of accounting students, as a starting point in increasing perceptions of the accounting profession. therefore, research on ethics in accounting students is needed. The sample was selected using nonprobability sampling method with a total sample of 75 respondents and used multiple linear regression analysis as a testing tool. The results showed that spiritual intelligence and love of money had a positive effect on the ethical perceptions of accounting students. Intellectual intelligence and emotional intelligence were found to have no effect on ethical perceptions of accounting students. Keywords: Intelligence; Love of Money; Ethical Perception.

Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

2017 ◽  
Vol 24 (1) ◽  
pp. 35-53
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Intan Ayu Candra
Keyword(s):  
Locus Of Control ◽  
Premature Termination ◽  
Sampling Methods ◽  
Time Pressure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Friedman Test ◽  
Independent Variables ◽  
Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

The Effect of Intelligence Quotient, Emotional Quotient, and Spiritual Quotient on The Ethical Attitude of Accounting Students at Islamic Universities in Pekanbaru (Empirical Study on Riau Islamic University and State Islamic University Sultan Syarif Kasim)

2018 ◽  
Vol 7 (2.29) ◽  
pp. 446
Author(s):  
Eny Wahyuningsih ◽  
Nanda Suryadi
Keyword(s):  
Regression Analysis ◽  
Intelligence Quotient ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Dominant Effect ◽  
Ethical Attitudes ◽  
Ethical Attitude

The research is aimed at: 1) Testing the effect of intellectual intelligence (IQ), emotional intelligence (EQ), and spiritual intelligence (SQ) on ethical attitudes of university accounting students, simultaneously and partially; 2) Testing which variable that has dominant effect. The respondents of the research are accounting students at Islamic University of Pekanbaru, Purposive sampling technique is chosen with criteria respondents have done Auditing I subject. Data was gathered by questionnaires and documentation. Data analysis to test hypothesis was done with multiple linear regression analysis. This research results show that IQ, EQ, and SQ simultaneously had significantly effect on ethical attitudes of university accounting students. But partially, only IQ has significantly and dominantly effects on ethical attitudes of university accounting students.  

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