Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan

This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.

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PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGUISITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.4857 ◽

2019 ◽

Vol 5 (2) ◽

pp. 269

Author(s):

Sistya Rahmawati ◽

Dini Susilawati

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

The Other ◽

Accounting Students ◽

Primary Data ◽

Academic Fraud ◽

And Control ◽

Accounting Student

This study aims to examine the factors that influence toward behavior of academic fraud by students accounting in the faculty of economics and business by using diamond fraud dimensions consisting of pressure, opportunity, rationalization, capabilities and level of religuisity.This study is using purposive convinience method, convience sanpling is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. Data used in this research is primary data by using questionnaire. The sample of this study is the accounting student of the faculty of economics and business of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud.

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PENGARUH KESADARAN SITUASI IBU HAMIL DENGAN FREKUENSI KUNJUNGAN ANTENATAL DI WILAYAH KERJA PUSKESMAS WARU KABUPATEN PAMEKASAN TAHUN 2016

Buletin Penelitian Sistem Kesehatan ◽

10.22435/hsr.v21i1.89 ◽

2018 ◽

Vol 21 (1) ◽

pp. 15-21

Author(s):

Sendy Ayu Mitra Uktutias ◽

Niniek Lely Pratiwi ◽

Windhu Purnomo

Keyword(s):

Public Health ◽

Antenatal Care ◽

Pregnant Women ◽

Situation Awareness ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Primary Data ◽

Health Clinic ◽

Cross Sectional ◽

Significance Level

Basic Health Research Results (Riskesdas) conducted by the Ministry of Health shows that the coverage of K4 during the last 3 years in 2010–2013 is the year 2010 by 86.85% and the year 2013 of 87.48%. The lack of utilization of ANC by pregnant women is associated with many factors, one of which is the lack of awareness of pregnant women about the importance of pregnancy care. The purpose of this study analyzed the influence of awareness of the situation of pregnant women with the frequency of antenatal visits. The research method was analytic observational with cross sectional study design. The study sample was 38 pregnant women who lived in the working are at waru public health center’s. The sampling technique using simple random sampling. Data collection using primary data by questionnaire and secondary data with the instrument KIA book. Data were processed and analyzed by using frequency distribution and inferential analyze of linier regression with a significance level of 5% (p = 0.05). The results of linear regression analysis in pregnant women showed significant value of β 0.684 (β > 0.500), that the awareness of the situation had an effect on the frequency of antenatal care. A good situation awareness is a necessary process to influence the decision to act, it is a pregnancy test and can be seen the frequency of antenatal care of a pregnant woman. This conclusion Waru public health center’s is a health clinic located in the highlands. Still less maximal antenatal care visits because of the support and access to antenatal care. It is suggested to raise awareness of pregnant women situation through family involvement, husband as reinforcement factor in support of improvement of antenatal care examination.

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Kepercayaan dan Keamanan Konsumen terhadap Minat Beli di situs Online (Studi Kasus pengunjung situs Lazada di Jakarta Timur)

Jurnal Manajemen ◽

10.32832/jm-uika.v9i1.1316 ◽

2018 ◽

Vol 9 (1) ◽

pp. 46 ◽

Cited By ~ 1

Author(s):

Resa Nurlela Anwar ◽

Aulia Afifah

Keyword(s):

Data Collection ◽

Online Shopping ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Corporate Image ◽

Primary Data ◽

The Internet ◽

Literature Study

The internet is growing rapidly with an increasing number of regular users. Many people cannot escape the internet in their daily lives and this affects their consumption patterns. The internet has an important role in supporting the development of e-commerce in conducting online transactions. Many online shopping stores have sprung up making people more often make purchasing decisions on a product, and online shopping alone is considered to be much easier and more effective. The purpose of this study was to determine and analyze the influence of consumer trust and security on buying interest on the Lazada site (Survey of visitors to the Lazada site in East Jakarta). The population in this study is Lazada Site Visitors who reside in East Jakarta during January - June 2018 with a total sample of 100 respondents selected using purposive sampling technique. Primary data collection using questionnaires and secondary data collection using literature study. Testing the hypothesis in this study using multiple linear regression analysis with a significance value of a = 10% (0.10). The results showed that trust and security partially and simultaneously have a significant effect on corporate image. Partially, confidence influences asking for a purchase of 9.3% and security has a significant effect on buying interest of 6.3%. The R Square value obtained through testing the determinant coefficient (R2) is what means that advertising affects the company's image by 15.9% and the rest is influenced by other factors not examined in this study.

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Pengaruh motivasi berwirausaha, pembelajaran kewirausahaan, dan penggunaan media sosial terhadap minat berwirausaha pada mahasiswa prodi S1 pendidikan ekonomi angkatan 2017 Universitas Negeri Malang

Jurnal Ekonomi, Bisnis dan Pendidikan ◽

10.17977/um066v1i92021p871-888 ◽

2021 ◽

Vol 1 (9) ◽

pp. 871-888

Author(s):

Rosalia Vernanda ◽

Lisa Rokhmani

Keyword(s):

Social Media ◽

Undergraduate Students ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Economics Education ◽

State University ◽

Purposive Sampling

Abstract This research was conducted to determine the partial or simultaneous influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest of Economics Education departement students class of 2017, State University of Malang. The research method in this research is quantitative with the type of explanatory research. The population in this study were undergraduate students of Economics Education class of 2017 State University of Malang, with a total sample of 100 students. The sampling technique used purposive sampling and primary data collection using a questionnaire. The analysis prerequisite tests in this study include normality, multicollinearity and heteroscedasticity. The data analysis technique in this study used multiple linear regression analysis techniques. The results of the study show (1) partially there is an effect of entrepreneurship motivation on entrepreneurship interest, (2) partially there is an influence of entrepreneurship learning on entrepreneurship interest, (3) partially there is an effect of using social media on entrepreneurship interest, and (4) simultaneously there is an influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest. The conclusion of this study is that there is an influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest of Economics Education departement student at Malang State University class of 2017. Abstrak Penelitian ini bertujuan untuk menentukan pengaruh parsial atau simultan dari motivasi kewirausahaan, pendidikan kewirausahaan dan penggunaan media sosial pada minat berwirausaha mahasiswa jurusan pendidikan ekonomi, Universitas Negeri Malang, tahun 2017. Penelitian ini merupakan penilitian kuantitatif dengan tipe penelitian eksplanatori. Sampel dari penelitian ini merupakan 100 mahasiswa jurusan pendidikan ekonomi, Universitas Negeri Malang, tahun 2017. Sampel dipilih menggunakan teknik purposive sampling dan data didapatkan melalui kuesioner. Tes statistic prasyarat pada penelitian ini meliputi tes normalitas, multikolinearitas, dan heteroskedastisitas. Teknik regresi linear berganda digunakan untuk proses analisa data. Hasil analisis menunjukkan bahwa (1) adanya efek partial dari motivasi kewirausahaan pada minat berwirausaha, (2) adanya efek partial dari pendidikan kewirausahaan pada minat berwirausaha, (3) adanya efek partial dari penggunaan media sosial pada minat berwirausaha, dan (4) adanya efek simultan dari motivasi berwirausaha, pendidikan kewirausahaan, dan penggunaan media sosial pada minat berwirausaha. Sehingga, motivasi kewirausahaan, pendidikan kewirausahaan, dan penggunaan media sosial membawa pengaruh pada minat berwirausaha mahasiswa pendidikan ekonomi tahun 2017, Universitas Negeri Malang.

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DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2018.v2.i2.3942 ◽

2018 ◽

Vol 2 (2) ◽

pp. 271-290

Author(s):

Andi Permana Putra ◽

Akram Akram ◽

Hermanto Hermanto

Keyword(s):

Local Government ◽

Internal Control ◽

Financial Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Finance Management

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.20040.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Reynold Wangarry ◽

Jullie Sondakh ◽

Novi S. Budiarso

Keyword(s):

Linear Regression Analysis ◽

Data Gathering ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Primary Data ◽

Career Motivation ◽

Job Market ◽

Accounting Profession ◽

Economic Motivation ◽

Accounting Student

PPAk is very important for students majoring in accounting, because PPAk can contribute to become a professional accountant. The purpose of this research is to analyze the factors that affect the interest of accounting student on accounting profession education (PPAk). Factors affecting the interest of accounting students are measured by variables of quality motivation, career motivation, economic motivation, and labor market considerations. This research applied survey as a method of primary data gathering from the population of accounting student of UNSRAT and STIE EBEN HAEZER MANADO, by using purposive sampling as the way to decide the sample. This research is using the multiple linear regression analysis using SPSS 22 version. The research indicates that: (1) quality motivation has a significant effect the interest of following accounting profession education, (2) career motivation has a significant effect the interest of accounting students following accounting profession education, (3) economic motivation has no significant effect the interest of accounting students following accounting profession education, (4) job market considerations has a significant effect the interest of accounting students following accounting profession education. Keywords: Quality Motivation, Career Motivation, Economic Motivaton, Job Market Considerations, Interest, Proffesion Accounting Education (PPAk).

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Determinan Tingkat Pemahaman Akuntansi Dari Perspektif Gender

Jurnal Akuntansi dan Governance ◽

10.24853/jago.1.1.24-37 ◽

2020 ◽

Vol 1 (1) ◽

pp. 24

Author(s):

Andi Gusnawati ◽

Titik Agus Setiyaningsih

Keyword(s):

Emotional Intelligence ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Female Students ◽

Primary Data ◽

Learning Behavior ◽

Intellectual Quotient ◽

Level Of Understanding

This study aims to examine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, and accounting practicum on the level of understanding of accounting as well as looking at the differences based on a gender perspective. This research uses primary data. This study includes research with a quantitative approach. Determination of the sample in this study using Stratafied random sampling technique and technical analysis of the data used is multiple linear regression analysis. The population in this study were S1 Accounting students in 2014 at Muhammadiyah University Jakarta, UIN Jakarta, and STIE Ahmad Dahlan Jakarta, with a total sample of 214 respondents. The results showed that partially intellectual quotient, spiritual quotient, learning behavior, and accounting practicum had a positive and significant effect on the level of accounting understanding while emotional quotienthad no positive and significant effect on the level of accounting understanding. And found differences in intellectual intelligence, emotional intelligence, spiritual quotient between male and female students. While learning behavior, accounting practicum, the level of understanding of accounting there is no difference between male students and female students.

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Accountants? perceptions regarding to business and profession ethics (A study on the alumnus of STIE Perbanas Surabaya)

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.493 ◽

2016 ◽

Vol 5 (1) ◽

pp. 87

Author(s):

Dewi Setyorini ◽

Nurul Hasanah Uswati Dewi

Keyword(s):

Statistical Analysis ◽

Sampling Technique ◽

Primary Data ◽

Analysis Tool ◽

Significance Level ◽

Purposive Sampling ◽

Whitney Test ◽

Mann Whitney Test ◽

Statistical Analysis Tool ◽

Accounting Student

This study is aimed to determine the differences in the perception of the accounting student alumnus of STIE Perbanas Surabaya regarding the ethics of business and profession based on gender. The type of data used is primary data using question-naires. The sampling technique is using non-probability samples based on purposive sampling technique. The number of samples processed is 85 respondents from the accounting student alumnus of STIE Perbanas Surabaya. The statistical analysis tool is the Mann Whitney Test using SPSS version 16.0. The first hypothesis of this study can be concluded that there are differences in the perceptions of the account-ing student alumnus regarding the ethics of business and accountant profession based on gender. The second hypothesis indicates that there is no difference in the perception of the accounting student alumnus regarding the ethics of business and accountant profession based on gender, which has a significance level under 0.05 or 5 percent.

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PENGARUH STRATEGI KOMUNIKASI PEMASARAN TERPADU TERHADAP KUNJUNGAN WISATAWAN DOMENSTIK PADA EKOWISATA TAMAN NASIONAL BALURAN DI KABUPATEN SITUBONDO

CERMIN: Jurnal Penelitian ◽

10.36841/cermin_unars.v2i1.231 ◽

2018 ◽

Vol 2 (1) ◽

pp. 52

Author(s):

Ediyanto Ediyanto

Keyword(s):

Public Relations ◽

Linear Regression Analysis ◽

Direct Marketing ◽

Sampling Technique ◽

Sales Promotion ◽

Communication Strategy ◽

Primary Data ◽

Coefficient Of Determination ◽

Significance Level ◽

Domestic Tourist

This Research aims to describe the effect of an integrated marketing communication strategy consisting of variables of Direct Marketing, Sales Promotion, Public Relations, Personal Sales, and Advertising as Independent variables (X) of Domestic tourist interest as dependent variable (Y). This Research used primary data in the form of questionnaires distributed to 100 respondents using probability sampling technique with equation model Multiple Linear Regression Analysis SPSS 22.0. The results showed that Fcount was 41,672> Ftable of 2,368, so simultaneously variables of direct marketing, sales promotion, public relations, personal sales, and advertising proved to have a positive and significant effect on domestic tourist interest. Regression coefficients for direct marketing are 0.181, sales promotions 0.155, public relations 0.182, personal sales 0.148 and advertising 0.249, with a significance level of 95%, of all factors have a positive influence on the interest of domestic tourists to visit Baluran national park tourist sites, but the dominant influence is the advertising factor. The result of coefficient of determination doubled by 0,673, this mean 67,3% variation of change of tourist interest can be explained by direct marketing variable, sales promotion, public relation, personal selling, and advertisement while the rest equal to 32,7% caused by other factor.

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Faktor-faktor yang Mempengaruhi Kepuasan Nasabah

Jurnal Ilmiah Aset ◽

10.37470/1.23.1.177 ◽

2021 ◽

Vol 23 (1) ◽

pp. 53-62

Author(s):

Oktaviana Vivi P ◽

Tantri Widiastuti ◽

Suhaji Suhaji

Keyword(s):

Regression Analysis ◽

Customer Satisfaction ◽

Service Quality ◽

Life Insurance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Analytical Tool ◽

Primary Data

This study aimed to determine the effect of price and service quality on customer satisfaction at PT. Asuransi Sequis Life Semarang. The population used in this study were all policyholder customers or customers who had purchased Sequis Life insurance at Semarang Branch, while the total sample was 53 respondents. The sampling technique used in this study was purposive sampling. The data used were primary data obtained from the questionnaire, while the analytical tool used was multiple linear regression analysis. The results showed that price had a positive and significant effect on customer satisfaction, and service quality had a positive and significant effect on customer satisfaction.

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