scholarly journals The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area

2019 ◽  
Vol 6 (3) ◽  
pp. 18-28 ◽  
Author(s):  
I Putu Indra Wiguna ◽  
Ketut Yadnyana
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Work Experience ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Ethical Decisions ◽  
Positive Effect

This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1377
Author(s):  
Ni Putu Laksmi Gayatri ◽  
Ni Gst. Putu Wirawati
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Learning Behavior ◽  
Behavior Understanding ◽  
Analysis Technique

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.

scholarly journals PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL DAN SPRITUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN KEUANGAN

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 23
Author(s):  
Arisman ◽  
Darmuji
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression ◽  
Financial Reporting ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Reporting Practices

<p><em>This aims of this sudy was to obtain empirical evidence about the influence of intel-lectual intelligence, emotional intelligence and spiritual intelligence to ethical behavior accounting students in financial reporting practices. The population of this research was 37 accounting students at the Jambi Polytechnic. The data analysis technique used is simple linear regression analysis and multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence and spiritual intelligence positively influence the ethical behavior of accounting students in financial reporting practices.</em></p>

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 The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village

2020 ◽  
Vol 4 (02) ◽  
pp. 94
Author(s):  
Siska Apriana ◽  
Darwis Said ◽  
Nurleni Nurleni
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Financial Management ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Fund Management ◽  
Positive Effect

<em>This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management</em><em>  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.</em>

scholarly journals Persepsi Anggota Grup Facebook “Komunitas Hidroponik Jogja (Hi-Jo)” Terhadap Pengembangan Hidroponik

Agro Ekonomi ◽  
2017 ◽  
Vol 27 (2) ◽  
pp. 165
Author(s):  
Aulifia Aulifia ◽  
Subejo Subejo ◽  
Harsoyo Harsoyo
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Men And Women ◽  
Survey Techniques ◽  
Group Members ◽  
Positive Effect ◽  
Descriptive Method

Research was conducted on theFacebook group Jogja Hydroponic Community, in order to know: 1) Characteristics of the Hi-Jo Community Facebook group members, 2) Level of perception of the Hi-Jo Community Facebook group members towards hydroponic development, and 3) Factors which affect the perception of the Hi-Jo Community Facebook group members towards hydroponic development. The method used in this research was descriptive method with survey techniques. Sampling was undertaken purposively on Facebook group, with random respondents. From the total sample of 7634 members, has been taken 52 people from Hi-Jo Community Facebook group. The analytical method used was the proportion test and multiple linear regression analysis. The research results showed that the characteristics of the Hi-Jo Community Facebook group members was balanced between men and women, the majority of main occupation was student, the majority of secondary occupation was student. The perception level of the Hi-Jo Community Facebook group members was categorized as high. Activeness, experience, and the role of the admin gave a positive effect to perception, whereas age, education and use of the products did not significantly affect the perception.

scholarly journals Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

2021 ◽  
Vol 1 (2) ◽  
pp. 77-84
Author(s):  
Ayu Indira Dewiningrat ◽  
Jonathan Jacob Paul Latupeirissa
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
The City

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city ​​of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.

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 Kinerja Karyawan dari Aspek Pengaruh Kecerdasan Spiritual, Kecerdasan Intelektual serta Kecerdasan Emosional

2021 ◽  
pp. 44-59
Author(s):  
Ahmad Yasir ◽  
Ribhan Ribhan ◽  
Keumala Hayati
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Quantitative Analysis ◽  
Linear Regression ◽  
Organizational Structure ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Independent Variable

This study aims to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the performance of PT Sygma Daya Insani Lampung employees which tends to decline. The sample used in this study was 154 respondents, namely employees of PT Sygma Daya Insani Lampung. The quantitative analysis in this study uses multiple linear regression analysis. This study uses the t test (partial) to determine partially the independent variable has a significant effect on the dependent variable. The results of the research on the hypothesis under study as a whole are accepted. This means that the variables of intellectual intelligence, emotional intelligence, and spiritual intelligence are significant variables in shaping the performance of the employees of PT Sygma Daya Insani Lampung. Suggested efforts in order to improve the intellectual intelligence of employees at PT Sygma Daya Insani Lampung, the company holds training for employees to improve intellectual intelligence. Then another suggestion that can be made by the company is that the company should make changes to the organizational structure. Keywords: Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Employee Performance. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap kinerja karyawan PT Sygma Daya Insani Lampung yang cenderung menurun. Sampel penelitian sebesar 154 karyawan PT Sygma Daya Insani Lampung. Analisis kuantitatif menggunakan analisis regresi linear berganda dan uji t (parsial) untuk mengetahui pengaru variabel independen terhadap variabel dependen. Hasil analisis menunjukkan secara keseluruhan hipotesis diterima. Kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual merupakan variabel yang signifikan dalam mempengaruhi kinerja karyawan PT Sygma Daya Insani Lampung. Saran penelitian ini adalah perusahaan mengadakan pelatihan bagi karyawan untuk meningkatkan kecerdasan intelektual. Saran lain yang dapat dilakukan oleh perusahaan yaitu sebaiknya perusahaan melakukan perubahan struktur organisasi. Kata Kunci: Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Kinerja Karyawan.

scholarly journals Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Kinerja Keuangan Perusahaan Perbankan

2019 ◽  
Vol 29 (1) ◽  
pp. 390
Author(s):  
Ni Ketut Sri Wahyuni ◽  
I Made Sukartha
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Good Corporate Governance ◽  
Operational Activities ◽  
Positive Effect

Bank financial performance is an illustration of the level of success achieved by the bank in its operational activities. The purpose of this study is to find out the empirical evidence of the effect of GCG and company size on the financial performance of banking companies. The technique for determining purposive sampling. The total sample in this study was 10 samples with 45 observation for 5 years. The data analysis multiple linear regression analysis. The results of the study prove that good corporate governance GCG ernance has a positive effect on the financial performance of banking companies. The size of the company has a positive effect on the financial performance of banking companies. The results of this study are expected to be useful for banking companies to continue to strive to implement all components of GCG and obtain a reliable CGPI rating so that it becomes a reference for investors. Keywords : Good Corporate Governance; Company Size and Financial Performance.

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.

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