scholarly journals Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing:

2019 ◽  
Vol 1 (1) ◽  
pp. 290-305
Author(s):  
Winda Devila Zalmi ◽  
Efrizal Syofyan ◽  
Mayar Afriyenti
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
State University ◽  
Anticipatory Socialization ◽  
Control Variables ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.

scholarly journals Pengaruh Komitmen Profesional Dan Sosialisasi Antisipatif Mahasiswa Akuntansi Terhadap Niat Whistleblowing Dengan Religiusitas Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (4) ◽  
pp. 1863-1880
Author(s):  
Isfan Fajar Satrya ◽  
Herlina Helmy ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Relationship ◽  
The City

The accounting profession has emphasized the need for professionals to develop attitudes early in their careers, even before they moved professions. This study discusses the professional commitment and anticipatory socialization of accounting students towards whistleblowing intentions. Religiosity as a moderating variable that moderates the relationship between professional commitment and anticipatory socialization of accounting students to whistleblowing intentions. The population in this study is accounting students in the city of Padang. The sample is based on the purposive stratified sampling method. The data used in this study are primary data. This study used a questionnaire instrument from 277 respondents. The method of analysis is done by using MRA (Moderated Regression Analysis). The results showed that professional commitment had a significant effect on whistleblowing, but anticipatory socialization had a significant negative effect on whistleblowing. Religiosity weakens the relationship between professional commitment to whistleblowing but supports the relationship between anticipatory socialization of whistleblowing.

scholarly journals The Effect of Locus of Control, Time Budget Pressure, and Professional Commitment on Dysfunctional Audit Behaviour

2017 ◽  
Vol 8 (2) ◽  
pp. 49-61
Author(s):  
Christian Mangiwa ◽  
Agus Bandang ◽  
Hamka Ridwan ◽  
Muhammad Ashari ◽  
Maxyanus Taruk Lobo
Keyword(s):  
Locus Of Control ◽  
Time Budget ◽  
Primary Data ◽  
Survey Method ◽  
Professional Commitment ◽  
South Sulawesi ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to determine the effect of locus of control, time budget pressure, and professional commitment on dysfunctional audit behaviour. The data used in this research is the primary data. Data was collected by using a survey method by distributing questionnaires to the auditors of Representative Supreme Audit Board in South Sulawesi Province. The method of analysis that was used to test the hypothesis is multiple linear regression with software Statistical Package for Social Science (SPSS) version 23. The analysis is based on data from 55 respondents who have completed all the statements and questionnaires. The results of this study show that (1) external locus of control and time budget pressure has a positive effect on dysfunctional audit behaviour and (2) professional commitment has a negative effect on dysfunctional audit behaviour.

scholarly journals The Effect of Gender, Locus of Control, Love of Money, and Economic Status on Students’ Ethical Perception

2019 ◽  
Vol 8 (5) ◽  
pp. 168 ◽  
Author(s):  
Khanifah Khanifah ◽  
Jaka Isgiyarta ◽  
Indah Lestari ◽  
Udin Udin
Keyword(s):  
Higher Education ◽  
Locus Of Control ◽  
Economic Status ◽  
Study Data ◽  
Primary Data ◽  
Ethical Perception ◽  
Internal Locus Of Control ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.

scholarly journals PENGARUH LOCUS OF CONTROL TERHADAP HUBUNGAN KOMITMEN PROFESIONAL DAN KEPUASAN KERJA AKUNTAN PENDIDIK

2012 ◽  
Vol 1 (2) ◽  
Author(s):  
Nurika Restuningdiah
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Strong Relationship ◽  
Professional Commitment ◽  
University Management ◽  
External Locus ◽  
Moderator Variable ◽  
Internal Locus Of Control ◽  
Negative Effect ◽  
The Relationship

The Influence of Locus of Control on The Relationship between Professional Commitment And The  Job Satisfaction Of Accountant Academician. The effect of locus of control on the relationship between professional commitment and job satisfaction were investigated, because there has not been consistently empirical research.  As suggested in the literature, this research tests hypotheses that these specific contingency factor should aid in identifying situations where professional commitment would have a strong relationship with job satisfaction. Analysis of 41 accountant academician, who becomes the respondents, indicated that professional commitment has direct relationship with job satisfaction.  In addition, the contingency factor was found to play key role on this relationship.  The result of moderated regression analysis proved that locus of control to be pure moderator variable, and has a negative effect to the relationship between professional commitment and  job satisfaction, so that the relationship between  professional commitment and job satisfaction was significantly stronger for accountant academician with internal locus of control than in accountant academician with external locus of control. The implication of this study is relevant to university management and to academicians seeking to explain how, when, and where professional commitment is needed.<br />Key words:  job satisfaction, locus of control  professional commitment<br /><br />

scholarly journals Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Ni Made Rai Juniariani ◽  
Komang Adi Kurniawan Saputra
Keyword(s):  
Locus Of Control ◽  
Computer Anxiety ◽  
Employee Performance ◽  
Computer Training ◽  
Primary Data ◽  
The Public ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Analysis Technique ◽  
Negative Effect

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. 

ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

2018 ◽  
Vol 3 (1) ◽  
pp. 91
Author(s):  
Elex Sarmigi
Keyword(s):  
Locus Of Control ◽  
Ethical Behavior ◽  
Female Students ◽  
Equity Sensitivity ◽  
Male Students ◽  
Accounting Students ◽  
External Locus ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Control Factors

<p><em>This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X<sub>1</sub>) and culture (X<sub>2</sub>)</em> <em>on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y).</em><em> </em><em>This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat.</em><em></em></p><p> </p><p>Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal <em>locus of control</em> dengan individu yang memiliki faktor eksternal <em>locus of control</em> secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari <em>equity sensitivity</em> (X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-<em>test</em>, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh <em>equity sensitivity </em>(X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor  internal<em> locus of control </em>memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal<em> locus of control, </em>(3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor<em> locus of control</em>, (4a) <em>equity sensitivity</em> dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) <em>equity sensitivity</em> mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat</p>

scholarly journals ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING ANTARA INTERNAL LOCUS OF CONTROL DENGAN ROLE CONFLICT KARYAWAN WANITA BERHIJAB

MANAJERIAL ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 85
Author(s):  
Dewi Nuraini
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Quantitative Research ◽  
Analysis Method ◽  
Positive Role ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Dependent Variables ◽  
Ethical Work ◽  
The Relationship

The purpose of this study is to determine and explain the significance of the influence of Internal Locus of Control on Role Conflict with the ethics of Islamic work as intervening variable relationship. The type of research used in this research is explanatory research with quantitative research method. In this study using 3 (three) variables of internal locus of control as free variables, Islamic work ethics as intervening and role conflict variables as dependent variables. Where respondents in this study as many as 92 female respondents berhijab.This study uses statistical analysis regression path analysis method using SPSS 16 for windows and sobel test. To see the effect of mediation or intervening. Based on the results of the analysis show that the four hypotheses submitted accepted the truth, but the relationship between ethical work of Islam and positive role conflict in this study

THE EFFECT OF LEARNING TECHNIQUE AND LOCUS OF CONTROL ON STUDENTS COMPETENCE IN TRANSLATING FROM GERMAN TEXT INTO INDONESIAN ( AN EXPERIMENT AT GERMAN STUDY PROGRAM OF MAKASSAR STATE UNIVERSITY

2015 ◽  
Vol 1 (2) ◽  
pp. 58-66
Author(s):  
Misnah Mannahali ◽  
Yumna Rasyid
Keyword(s):  
Locus Of Control ◽  
German Text ◽  
State University ◽  
External Locus ◽  
Study Program ◽  
German Study ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Learning Technique ◽  
External Locus Of Control

The aim of this research was to find out the effect of learning technique and Locus of Control on students competence in translating from German Text into Indonesian. The research was conducted at the fourth semester on German Study Program in the academic years 2013/2014. It was an eksprimental study with 2 x 2 factorial design. The sample was 40 students. It was divided into two groups, each group experiment consisting of 20 students where 10 students had Internal Locus of Control and 10 others had external Locus of Control. The data was collected by using two kinds of test : Locus of Control test and test of translating from German Text into Indonesian. ANAVA and Tukey test were used to analyse the data. The results of this research concludes that generally Jigsaw learning technique was more effective than STAD learning technique, that is : 18,65 > 17,35. The result of this research also conclude that, the students who have internal Locus of Control when following lectures with STAD learning technique is higher ( 20,2 ) than Jigsaw learning technique ( 17,1 ). On the contrary students with external Locus of Control showing that Jigsaw learning technique (20,2) is better than STAD learning technique ( 14,5 ).The finding that Jigsaw and STAD learning technique can be used in teaching translation, however in choosing the teaching technique students’ Locus of Control should be considered.

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 The Relationship Between Locus of Control, Self-Efficacy, and Entitlement in the United States

2021 ◽  
Vol 1 ◽  
pp. 24-36
Author(s):  
Emilie Ney ◽  
Priva Fischweicher
Keyword(s):  
United States ◽  
Locus Of Control ◽  
Self Efficacy ◽  
Quantitative Research ◽  
Small Body ◽  
The United States ◽  
Internal Locus Of Control ◽  
Psychological Entitlement ◽  
Adult Participants ◽  
General Self Efficacy

A small body of prior research that utilises a unidimensional conceptualisation of psychological entitlement suggests that individuals with a more internal locus of control and higher levels of self-efficacy tend to have lower levels of entitlement. However, prior research has not explored how locus of control and self-efficacy interact to predict entitlement using a multidimensional conceptualisation of entitlement. In the current quantitative research study, the researchers sought to explore the interaction between locus of control and general self-efficacy in predicting the multiple dimensions of psychological entitlement. A nationwide sample of 316 adult participants from the United States completed an anonymous survey measuring locus of control, self-efficacy, and entitlement. A hierarchical multiple regression indicated that general self-efficacy and locus of control significantly predict active and revenge entitlement, but there were no significant interactions between the predictor variables. Individuals with higher general self-efficacy demonstrated lower levels of active entitlement and higher levels of revenge entitlement. Individuals with a more external locus of control demonstrated lower levels of both active and revenge entitlement. No significant relationships were found for the traditional maladaptive conceptualisation of entitlement or passive entitlement.

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