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 Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi:

2019 ◽  
Vol 1 (1) ◽  
pp. 470-486
Author(s):  
Muharsa Farhan ◽  
Herlina Helmy ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Tax Evasion ◽  
Sampling Method ◽  
Primary Data ◽  
Probability Sampling ◽  
Significant Negative Effect ◽  
Love Of Money ◽  
Negative Effect

This study aims to determine: (1) The influence of machivellian on the ethics perception of tax evasion, (2) The influence of love of money on the ethics perception of tax evasion, (3) Religiosity moderates relations between machiavellian on the ethics perception of tax evasion, (4) Religiosity moderates relations between love of money on the ethics perception of tax evasion, The population in this study is taxpayers in Padang city. The sample is determined based on the non-probability sampling method. The data used in this study are primary data. This study used a questionnaire instrument of 400 respondents. The method of analysis is done using MRA (Moderated Regression Analysis).The results showed that machivellian had not significant effect on the ethics perception of tax evasion, love of money had a significant negative effect on the ethics perception of tax evasion, religiosity had not moderate relation between machivellian on the ethics perception of tax evasion, religiosity strengthens relation between love of money influence on the ethics perception of tax evasion

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 PARTISIPASI ANGGARAN TERHADAP SLACK ANGGARAN DENGAN PENEKANAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING (SURVEI PADA HOTEL BERBINTANG DI KOTA BOGOR)

2018 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Indra Cahya Kusuma ◽  
Hendri Hidayat
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Method ◽  
Sampling Method ◽  
Luxury Hotels ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship ◽  
The City

This study aimed to examine the effect of budget participation on slack budgetary with budget emphasisand the uncertainty of the environment as moderating variable on the luxury hotels in the city of Bogor.Designs in this research is quantitative method with the approach of causality or causal. This research isusing purposive sampling method, the number of samples in this study were 48 respondents. Methods ofdata analysis using multiple regression analysis by SPSS 20.0 software program.The results shows thatbudget participation give negative effect and significant on the budget slack and environmental uncertaintymoderating (strengthening) the relationship of participation to the slack budget. while budget emphasis onthe research is not a moderating variable. Simultaneously budget participation, budget emphasis andenvironmental uncertainty had a significant effects on the slack budget.

scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

scholarly journals Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

2019 ◽  
Vol 1 (4) ◽  
pp. 1933-1948
Author(s):  
Miranty Eka Oktavia ◽  
Herlina Helmy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
West Sumatra ◽  
Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.         

scholarly journals PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL

2017 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Anissa Hakim Purwantini
Keyword(s):  
Sampling Method ◽  
Predictive Ability ◽  
Sampling Technique ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
Positive Effects ◽  
Perceived Behavior Control ◽  
Internal Whistleblowing ◽  
The University

<p><em>This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.</em><em></em></p>

scholarly journals Pengaruh Dukungan Organisasi Menjembatani Faktor Internal dalam Individu ke Intensi Tindakan Whistleblowing

INFERENSI ◽  
2018 ◽  
Vol 11 (2) ◽  
pp. 391-408
Author(s):  
Imanda Firmantyas Putri Pertiwi ◽  
Intan Nur Prasasti ◽  
Zakky Fahma
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Significant Influence ◽  
Organizational Support ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Internal Factors ◽  
Negative Direction ◽  
The Relationship

This research aims to provide an overview of how much person’s internal factors such as professional commitment, anticipatory socialization and locus of control can affect their intention to perform whistleblowing action when they find fraud within the institution, also how strong is the organization’s support in moderating internal factors to the whistleblowing intentions. The method used in this research is Moderated regression analysis (MRA) followed by sub group moderated analysis. The results obtained from this study are proven that professional commitment can significantly improve the whistleblowing intentions, but anticipatory socialization and locus of control despite showing a significant influence, instead it shows negative direction. Organizational support has not been able to take part as a factor that can strengthens or weakens the relationship between the three variables mentioned earlier with the intention of someone to do whistleblowing.

scholarly journals The Effect of Money Ethics on Ethical Attitutes with Religiosity as the Moderating Variable

2019 ◽  
Vol 34 (1) ◽  
Author(s):  
Fitri Ella Fauziah ◽  
Murharsito Murharsito
Keyword(s):  
Sampling Method ◽  
Ethics Education ◽  
Accounting Students ◽  
Primary Data ◽  
Ethical Attitudes ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Nahdlatul Ulama ◽  
The Relationship

This study aims to examine the influence of money ethics on ethical attitudes and to examine the influence of religiosity in moderating the relationship between money ethics and ethical attitudes.The population used in this study were all accounting students at Nahdlatul Ulama Islamic University in Jepara. The research sample was taken by purposive sampling method, 87 students elected as the research sample. The analysis technique used in the study is a residual test. This study used primary data  by distributing questionnaires to students of the accounting department of the Islamic University of Nahdlatul Ulama 'Jepara. The results of the study showed that money ethics has no effect on ethical attitudes and religiosity cannot moderate the relationship between money ethics and ethical attitudes.The implication of this research is that ethics education is still needed in University, so that they have an understanding related to it.

scholarly journals The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

2021 ◽  
Vol 3 (1) ◽  
pp. 14
Author(s):  
Victor Pattiasina ◽  
Muhamad Yamin Noch ◽  
Herman Surijadi ◽  
Muhammad Amin ◽  
Eduard Yohannis Tamaela
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Hypothesis Testing ◽  
Sampling Method ◽  
Audit Quality ◽  
Regression Coefficient ◽  
Auditor Independence ◽  
Professional Commitment ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. 

scholarly journals PENGARUH INDEPENDENSI, OBYEKTIFITAS, PENGALAMAN KERJA, PENGETAHUAN, SERTA INTEGRITAS AUDITOR TERHADAP KUALITAS HASIL AUDIT DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Ventje Ilat ◽  
David P.E. Saerang ◽  
Heince R.N. Wokas
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Collection Method ◽  
Job Experience ◽  
North Sulawesi ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
The City

The objectives of this research to empirically analyze the influence of independency, objectivity, job experience, knowledge, integrity, of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in north Sulawesi. Sampling was conducted using a purposive sampling method and number of samples of 112 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the independence, knowledge and integrity of the variables do not have a significant impact on audit quality. While the objectivity and job experience have a significant impact on audit quality

Sign in / Sign up

Export Citation Format

Share Document