scholarly journals PENGARUH RELIGIUSITAS DAN GENDER TERHADAP PENILAIAN ETIS (ETHICAL JUDGEMENT) MAHASISWA AKUNTANSI MINANGKABAU.”

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 858
Author(s):  
Nadia Nila Henda Resty
Keyword(s):  
Ethical Judgment ◽  
Accounting Students ◽  
Primary Data ◽  
State University ◽  
Significant Positive Effect ◽  
Ethical Judgement ◽  
Ethical Assessment ◽  
The Third ◽  
And Gender ◽  
Positive Effect

This study aims to empirically analyze the effects of religiosity and gender on ethical judgments (ethical judgment) of Minangkabau accounting students. This type of research is causative research. The population in this study were all accounting students in four Padang city colleges, Padang State University, Andalas University, Bung Hatta University, Putra Indonesia University (UPI YPTK) Padang. The sample was chosen as many as 898 respondents. The data used in the study are primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis with SPSS 21 software.                    The results showed that the variables of high religiosity (X1) and low religiosity (X2) had a significant positive effect on ethical assessment (Y). women are not more important in doing ethics (ethical judgment). The third hypothesis is rejected.Keywords: high religiosity, low religiosity, gender, ethical judgment

scholarly journals Pengaruh Skeptisme dan Gender Terhadap Keputusan Auditor Dalam Situasi Konflik Audit

2018 ◽  
Vol 6 (2) ◽  
pp. 1271
Author(s):  
Putri Nandiati ◽  
Herlina Helmy
Keyword(s):  
Total Sample ◽  
Financial Accounting ◽  
Accounting Students ◽  
State University ◽  
Significant Positive Effect ◽  
Conflict Situations ◽  
Accounting Courses ◽  
Sample Technique ◽  
And Gender ◽  
Positive Effect

This research aims to examine the influence of skepticism and gender on auditor decisions in audit conflict situations. The type of this research is causative research with experimental method and the data is collected through questionnaires. Population of this study were accounting students at Padang State University and Andalas University who had followed audit and financial accounting courses and purposive sampling was used as a sample technique. The total sample is 124 respondents. The results show that : skepticism has a significant positive effect on auditor decisions in audit conflict situations and gender failed to proof men are tend is solve audit conflict than women.Keywords: skepticism, gender, auditor decisions, audit conflicts

scholarly journals Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 140-151
Author(s):  
Tina Novianti Sitanggang ◽  
Faathir Nurul Yasiin
Keyword(s):  
Teaching Methods ◽  
Teaching Method ◽  
Accounting Students ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
The Third ◽  
Entrepreneurial Knowledge ◽  
The Relationship ◽  
Positive Effect

This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.

scholarly journals Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing

2019 ◽  
Vol 1 (4) ◽  
pp. 1633-1649
Author(s):  
Refaoni Aida Aida ◽  
Herlina Helmy ◽  
Mia Angelina Setiawan
Keyword(s):  
Organizational Commitment ◽  
Civil Servant ◽  
Primary Data ◽  
State University ◽  
Significant Positive Effect ◽  
Personal Cost ◽  
The Third ◽  
Positive Effect ◽  
Whistleblowing Intention ◽  
Research Show

This study aims to examine the influence of organizational commitment, seriousness of wrongdoing, personal cost and attitude on the whistleblowing intentions among civil servant in the Padang State University. This research used primary data collected from questionnaire survey.Using a sample of 146 respondents, this research show that two determinants significantly affect whistleblowing intention. The two affecting determinants are organizational commitment and seriousness of wrongdoing, and the two not affecting are personal cost and attitude on the whistleblowing intention. The first variable is organizational commitment has significant positive effect on the whistleblowing intentions, where the tcount 3,058> ttable 1,97693at sig0,000 <α 0,05. The second variable is seriousness of wrongdoing has significant positive effect on the whistleblowing intentions, where the tcount 3.347>ttable 1,97693 at sig 0,001 < α 0,05. The third variable is personal cost has not significant positive effect on the whistleblowing intentions, where the tcount 0,573 < ttable1,97693 at sig 0,568 >α 0,05. The last variable is attitude has not significant positive effect om the whistleblowing intentions, where the tcount 0,467 < ttable1,97693 at sig 0,641 > 0,05.

scholarly journals Pengaruh Tingkat Pendidikan, Indeks Prestasi Kumulatif, Dan Gender Terhadap Dilema Etika

2020 ◽  
Vol 2 (2) ◽  
pp. 2786-2806
Author(s):  
Abdul Hadi Asri ◽  
Efrizal Syofian ◽  
Vita Fitria Sari
Keyword(s):  
Ethical Dilemma ◽  
Ethical Dilemmas ◽  
Accounting Students ◽  
State University ◽  
Significant Positive Effect ◽  
Chi Square ◽  
Level Of Education ◽  
Analysis Techniques ◽  
Chi Square Test ◽  
Positive Effect

This study aims to examine 1) The effect of education level on ethical dilemmas in accounting students at Padang State University, 2) The effect of cumulative achievement index on ethical dilemmas in accounting students at Padang State University, and 3) The influence of gender on ethical dilemmas in accounting students at Padang State University. This research is a type of causative research. This research uses a research instrument in the form of an ethical dilemma scenario with 213 respondents of accounting students. Data analysis techniques using the chi square test. The results of the study found that 1) The level of education was proven to have a significant positive effect on ethical dilemmas with the sig value of questions 1, questions 2, questions 3, and questions 4 in the ethical dilemma scenario of 0.028; 0.026; 0.003; 0.004 which is smaller than 0.05. 2) The cumulative achievement index is proven to have a significant positive effect on ethical dilemmas with a sig in question 1, question 2, question 3, and question 4 of 0.001; 0,001; 0,000; 0,000 <0.05. 3) Gender was not proven to have a significant positive effect on ethical dilemmas with the value of question 1, question 2, question 3, and question 4 in the ethical dilemma scenario of 0.234; 0.288; 0.510; 0.444> 0.05.  

scholarly journals Pengaruh Kepemimpinan Transformasional dan Motivasi Kerja Terhadap Kinerja Pegawai

2019 ◽  
Author(s):  
Ipda Gusmartia Nur ◽  
Herman Sjahruddin
Keyword(s):  
Transformational Leadership ◽  
Work Motivation ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Primary Data ◽  
Significant Positive Effect ◽  
The Third ◽  
Motivation Effect ◽  
Positive Effect ◽  
Test Result

This study to be explore Transformational Leadership and Work Motivation effect on the Employees Performance of STPP Gowa. Data collection using primary data with Questionnaire Technique whose population was obtained from all STPP Gowa employees by using the Slovin formula, amounting to 81 employees. The results of the study indicate that the first hypothesis is accepted because it shows the results of the hypothesis test that there is a significant positive effect. Means Transformational Leadership contributes significantly to employee performance. The second hypothesis is accepted because it shows a significant positive hypothesis test result. Means Motivation contributes significantly to employee performance. The third hypothesis is accepted because Transformational Leadership is the dominant variable. Means Transformational Leadership has greater contribution than work motivation on employee performance

scholarly journals Pengaruh Kepemimpinan Transformasional dan Motivasi Kerja Terhadap Kinerja Pegawai

2019 ◽  
Author(s):  
Ipda Gusmartia Nur ◽  
Herman Sjahruddin
Keyword(s):  
Transformational Leadership ◽  
Work Motivation ◽  
Employee Performance ◽  
Hypothesis Test ◽  
Primary Data ◽  
Significant Positive Effect ◽  
The Third ◽  
Motivation Effect ◽  
Positive Effect ◽  
Test Result

This study to be explore Transformational Leadership and Work Motivation effect on the Employees Performance of STPP Gowa. Data collection using primary data with Questionnaire Technique whose population was obtained from all STPP Gowa employees by using the Slovin formula, amounting to 81 employees. The results of the study indicate that the first hypothesis is accepted because it shows the results of the hypothesis test that there is a significant positive effect. Means Transformational Leadership contributes significantly to employee performance. The second hypothesis is accepted because it shows a significant positive hypothesis test result. Means Motivation contributes significantly to employee performance. The third hypothesis is accepted because Transformational Leadership is the dominant variable. Means Transformational Leadership has greater contribution than work motivation on employee performance

scholarly journals Pengaruh Efektivitas Iklan dan Daya Tarik Iklan terhadap Brand Attitude Sarimi

Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 101
Author(s):  
Kris Muharamai Mareza ◽  
Thamrin Thamrin
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Brand Attitude ◽  
Primary Data ◽  
State University ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Normality Test ◽  
Testing Instruments ◽  
Positive Effect

This study aims to see the effectiveness of advertisements and the attractiveness of advertisements on Sarimi's brand attitude among students of Padang State University. This type of research is a causative research. The sample in this study was 96 students of Padang State University who were selected using purposive sampling method. The types of data in this study are primary data and secondary data. The data were collected by using a questionnaire technique and analyzed using multiple regression analysis methods. Testing instruments using validity and reliability tests. The prerequisite analysis tests included normality test, multicollinearity test and heteroscedasticity test. The collected data were processed with SPSS version 20.0. The results of this study indicate that the effectiveness of advertisements and the attractiveness of advertisements has a significant positive effect on Sarimi's brand attitude among students of Padang State UniversityKeywords : efektivitas iklan, daya tarik iklan, brand attitude

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

Preferensi Masyarakat Dalam Memilih Bank di Situ Udik, Cibungbulang, Bogor

2021 ◽  
Vol 1 (1) ◽  
pp. 44-56
Author(s):  
Rinaldi Septiana ◽  
Rio Kartika Supriyatna
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Quantitative Data ◽  
Primary Data ◽  
Direct Influence ◽  
Significant Positive Effect ◽  
Collection Method ◽  
The People ◽  
Regression Test ◽  
Positive Effect

The purpose of this study is to determine and analyze the magnitude of the effect of expectations and benefits on motivation partially and simultaneously. Analyze the effect of expectations and benefits on decisions. Analyzing the effect of expectations and benefits on decisions through intervening variables.This research is quantitative. Data collection method is to use primary data through a questionnaire to the people of Situ Udik Village with a sample size of 96 respondents. The analysis used is path analysis. The results of the study in regression 1 showed that partialy and simultaneously the expectation variable had a real positive effect on people's motivation. The model regression test shows that the expectation variable has no effect on motivation. Simultaneously shows the expectation and profit variables have a significant positive effect on motivation. The influence of expectations on decisions proves that there is no direct influence on decisions. Analysis of the effect of profits on decisions proves that there is a significant influence on decisions. In the analysis of the influence of expectations on decisions through motivation shows there is a significant effect, on the profit variable, there is an influence on decisions through motivation as a connecting variable.  

scholarly journals Pengaruh Kualitas Layanan dan Keadilan Terhadap Kepatuhan Wajib Pajak Dengan Kepuasan Sebagai Variabel Mediasi

2020 ◽  
Vol 10 (2) ◽  
pp. 149-158
Author(s):  
Eka Febriani ◽  
Norra Isnasia Rahayu
Keyword(s):  
Service Quality ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Method ◽  
Significant Positive Effect ◽  
Mediating Role ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the effect of service quality and fairness on taxpayer compliance and the mediating role of satisfaction in the effect of service quality and fairness on taxpayer compliance. The population of this research is individual local taxpayers in Samarinda. The sample of this study is 164 respondents selected using non probability method with convenience sampling technique. This study uses primary data obtained from seven-scale Likert questionnaires. The data were analyzed using path analysis in SPSS. The results of this study show that, first, service quality has a significant positive effect on satisfaction and taxpayer compliance; second, fairness has an insignificant effect on satisfaction and taxpayer compliance; third, satisfaction has a significant positive effect on taxpayer compliance; fourth, service quality has a significant positive effect on taxpayer compliance mediated by satisfaction; fifth, mediated by satisfaction, fairness has no significant effect on tax compliance.

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