scholarly journals THE EFFECT OF MANAGEMENT MORALITY ON ACCOUNTING FRAUD WITH INTERNAL CONTROL AS A MODERATING VARIABLE (STUDY IN PEMALANG REGENCY)

2019 ◽  
Vol 4 (2) ◽  
pp. 177-185
Author(s):  
Pratomo Cahyo Kurniawan ◽  
Fika Azmi
Keyword(s):  
Internal Control ◽  
Sampling Technique ◽  
Positive Influence ◽  
Test Results ◽  
Accounting Fraud ◽  
District Office ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Relationship ◽  
Interaction Test

This study aims to examine the effect of management morality on the tendency of accounting fraud with internal control as a moderating variable. The research was conducted at the District Office of Pemalang. A common problem in this research is the occurrence of corruption cases that occurred with the amount of loss and the large number of personnel involved in the corruption case.The sampling technique used is total sampling by using all members of the population as a sample of 70 samples. Data collection techniques using questionnaires distributed to the finance and accounting department at the District Office Pemalang. The analysis technique used is multiple linear regression analysis.The results of the analysis show that management morality has a negative effect on the tendency of accounting fraud. Interaction test results show that there is a significant positive influence of internal control in the relationship between management morality and the tendency of accounting fraud, so that internal control is a moderating variable.

scholarly journals PENGARUH JOB INVOLVEMENT DAN KEADILAN ORGANISASIONAL TERHADAP KOMITMEN ORGANISASIONAL PADA KARYAWAN PACTO - BALI

2016 ◽  
pp. 128
Author(s):  
Diyah Arum Puspita Sari ◽  
Agoes Ganesha Rahyuda
Keyword(s):  
Organizational Commitment ◽  
Organizational Justice ◽  
Affective Commitment ◽  
Sampling Technique ◽  
Job Involvement ◽  
Employee Motivation ◽  
Positive Influence ◽  
Continuance Commitment ◽  
Analysis Technique ◽  
The Relationship

This study aims to find the effect of job involvement and organizational justice on three types of organizationalcommitment, which are affective, continuance and normative. This research was conducted in Pacto-Bali, using 70 employees as its respondents. Sampling technique used in this study was saturated sampling technique.Data was collected through interviews and questionnaires. The data analysis technique was multiple linear regression, which was processed using SPSS software.The findings indicate that job involvement has positive influence on each types of organizational commitment, that was affective commitment, continuance commitment and normative commitment. The same finding was found in the relationship between organizational justice and organizational commitment, where the more justice the employees received the more committed the employees to the organization. To improve the organizational commitment of employees, Pacto-Bali should increase employee motivation by inviting employees to involve in the decision making process, and also should improve the networking between the owners and employees in order to help organization to reach its goals

scholarly journals Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

2019 ◽  
Vol 8 (2) ◽  
pp. 141
Author(s):  
Nisa� Uzlifat Nashruah ◽  
Provita Wijayanti
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Government ◽  
Village Government

This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:�����Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.

scholarly journals Kemampuan Firm Size dan Laverage Terhadap Bond Rating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 8 (1) ◽  
pp. 59
Author(s):  
Fabianca Fachreza ◽  
Nor Norisanti ◽  
Acep Samsudin
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Bond Ratings ◽  
Bond Rating ◽  
Analysis Technique ◽  
Negative Effect

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.  

scholarly journals THE MEDIATION INFLUENCE OF VALUE RELEVANCE OF ACCOUNTING INFORMATION, INVESTMENT DECISION AND DIVIDEND POLICY ON THE RELATIONSHIP BETWEEN PROFITABILITY AND THE COMPANY’S VALUE

2017 ◽  
Vol 21 (2) ◽  
pp. 170 ◽  
Author(s):  
Harnovinsah Harnovinsah ◽  
Sustari Alamsyah
Keyword(s):  
Dividend Policy ◽  
Value Relevance ◽  
Investment Decision ◽  
Accounting Information ◽  
Sampling Technique ◽  
Negative Influence ◽  
Positive Influence ◽  
Analysis Technique ◽  
Investment Opportunities ◽  
The Relationship

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the company’s value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 - 2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the company’s value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the company’s value; 6. The investment opportunities have no significant and positive influence on company’s value; 7. Dividend policy has no significant and positive influence on company’s value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on company’s value.

PENGARUH LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN AKUNTABILITAS DAN TRANSPARANSI SEBAGAI VARIABEL MODERATING PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2012-2016

2017 ◽  
Vol 2 (1) ◽  
pp. 96
Author(s):  
Arry Eksandy
Keyword(s):  
Commercial Bank ◽  
Sampling Technique ◽  
Social Reporting ◽  
Panel Data Regression ◽  
Content Analysis Method ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship

This research aims to determine the effect of LeverageFinancing on the Disclosure of Islamic Social Reporting (ISR) with moderated by Accountability and the Transparency.        The population in this research is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2012-2016. The total samples tested were 9 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR Index through bank annual report by using content analysis method. Data analysis technique use panel data regression with Eviews 9.0 program.The results describe Accountability and Transparency able to moderate the relationship of Leverageto the Disclosure of Islamic Social reporting. Leverage have no effect on the disclosure of Islamic Social reporting, but after moderated by Accountability and the Transparency of Leverage has a negative effect on Disclosure of Islamic Social Reporting.Keywords: Disclosure of Islamic Social Reporting (ISR), Debt to Assets Ratio, Accountability and Transparency

scholarly journals Relationship of Parenting with Language Development in Children 1 - 2.5 Years at Puskesmas I Denpasar Selatan

2020 ◽  
Vol 10 (1) ◽  
pp. 48-51
Author(s):  
Ari Adiputri Ni Wayan
Keyword(s):  
Language Development ◽  
Sampling Technique ◽  
P Value ◽  
Test Results ◽  
Chi Square ◽  
Analysis Technique ◽  
Chi Square Test ◽  
Observation Method ◽  
Relationship Of ◽  
The Relationship

Abstract: Relationship of Parenting with Language Development in Children 1 - 2.5 Years at Puskesmas I Denpasar Selatan. This study aims to determine the relationship of parenting with language development in children 1-2.5 years. The design of this study is correlation research with the Crossectional approach. This research has been carried out in the South Denpasar Health Center I. The sample size is 40 people, using purposive sampling technique. Data were collected by direct observation method with KPSP monitoring equipment. The data analysis technique used is the Chi-Square test because the data are not normally distributed. Based on the results of this study, it was found that the majority of respondents (55%) had language development that was not appropriate for their age and the majority of respondents (52.5%) were given democratic parenting. Based on the chi square test results obtained p value = 0.005 (p <0.05) which means there is a significant relationship between parenting with language development.

scholarly journals Pengaruh Budaya Kerja Terhadap Kinerja Pegawai di Kantor Kementerian Agama Kabupaten Gunung Mas Provinsi Kalimantan Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 19-24
Author(s):  
Mambang Mambang ◽  
Harmini Harmini
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Sampling Technique ◽  
Positive Influence ◽  
Work Culture ◽  
Technical Data ◽  
District Office ◽  
Central Kalimantan ◽  
Data Analysis Technique ◽  
Analysis Technique

This research aims to determine the influence of work culture on the performance of employees in the Office of the Ministry of Religious Affairs of Gunung Mas Regency of Central Kalimantan, by applying hypothesis as follows: "There is a real positive influence or influence Working culture to employees ' performance. " The method used in this study is quantitative. The samples in this study amounted to 45 people, using a total sampling technique. Technical data collection using questionnaires that are distributed to the employees of the Ministry of Religious Affairs at Gunung Mas District office. The data analysis technique in this study uses the simple linear Regret method

scholarly journals Effect of Rational Advertisement Appeal on Online Branding in Pakistan

2018 ◽  
Vol 3 (1) ◽  
pp. 36
Author(s):  
Muhammad Shoukat Malik ◽  
Rabia Tanveer
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Sampling Technique ◽  
Positive Influence ◽  
Test Results ◽  
Online Questionnaire ◽  
Online Branding ◽  
Convenience Sampling ◽  
Customer Attitude ◽  
The Relationship

The purpose of this study is to identify the effect of rational advertisement appeal on online branding within the context of Pakistan. Customer attitude is the moderator. The relationship between attitude of customers and online branding is also taken into consideration. Personal items and gadgets are two types of products considered in order to determine differences in purchases while being online. A quantitative survey based research design is used in this study. Nonprobability sampling technique of convenience sampling is used. Data were collected through an online questionnaire. 244 usable responses were obtained. Data was analyzed using SPSS 22. Factor analysis was performed followed by regression analysis and T-test. Results of data analysis revealed that a rational advertisement appeal is a significant predictor of online branding. Customer attitude did not moderate the relationship between rational advertisement appeal and online branding. However, customer attitude had a positive influence on online branding. There were some differences between the product types when consumers purchased online for personal items and gadgets. This study made an important contribution in the literature by investigation the effect of rational advertisement appeal on online branding.

scholarly journals Mampukah Kecerdasan Spiritual Memoderasi Hubungan Faktor Demografi dalam Mengelola Keuangan Pribadi Mahasiswa?

2019 ◽  
Vol 9 (2) ◽  
pp. 225-234
Author(s):  
Nurul Humairo ◽  
Indah Yuliana
Keyword(s):  
Financial Management ◽  
Random Sampling ◽  
Demographic Factors ◽  
Sampling Technique ◽  
Positive Influence ◽  
Spiritual Intelligence ◽  
Test Results ◽  
The Relationship ◽  
Finance Education

This study examines the effect of demographic factors on personal financial management with spiritual intelligence as a moderating variable. The sampling technique is proportionate random sampling, the number of research samples 388 students of State Islamic University Maulana Malik Ibrahim Malang. The test results indicate an influence on personal financial management. The positive influence of demographic factors with age characteristics on personal financial management. As for the characteristics of the sex found no influence on personal financial management. Spiritual intelligence as a moderating variable is able to strengthen the relationship between demographic factors and personal financial management of State Islamic University Maulana Malik Ibrahim Malang students. Education providers to design finance education patterns can use the implications of this study for students.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD

2019 ◽  
Vol 1 (1) ◽  
pp. 55-60
Author(s):  
Pratomo Cahyo Kurniawan ◽  
Khairina Nur Izzaty
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Control And Prevention

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.

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