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 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

ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA

2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M
Keyword(s):  
Ethical Behavior ◽  
Ethical Reasoning ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.

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 The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)

2019 ◽  
pp. 268-281
Author(s):  
Cahyo Budi Santoso ◽  
Ahmad Gamal
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Good Governance ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Total Quality ◽  
Negative Effect ◽  
Positive Effect

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.

Ethics and Accounting Education

2012 ◽  
Vol 27 (2) ◽  
pp. 399-418 ◽  
Author(s):  
Stuart Thomas
Keyword(s):  
Business Students ◽  
Accounting Education ◽  
Accounting Students ◽  
First Year ◽  
Teaching Ethics ◽  
Ethical Decisions ◽  
Frequent Use ◽  
Accounting Courses ◽  
Deliberative Reasoning ◽  
Positive Effect

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

scholarly journals Pengaruh gaya hidup, kecerdasan emosional dan literasi keuangan terhadap rasionalitas konsumsi mahasiswa pendidikan ekonomi angkatan 2018 Universitas Negeri Malang

2021 ◽  
Vol 1 (7) ◽  
pp. 697-686
Author(s):  
Aida Miftachul Jannah ◽  
Lisa Rokhmani
Keyword(s):  
Emotional Intelligence ◽  
Financial Literacy ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Economic Education ◽  
Economics Education ◽  
State University ◽  
Significant Positive Effect ◽  
Education Students ◽  
Positive Effect

Abstract In this modern era, the world is enjoying the phenomenon of increasingly rapid technological development, this phenomenon is called the industrial revolution 4.0. Humans will be required to become more rational individuals in carrying out consumption activities and also to fulfill various desires that arise in them. This study aims to determine the partial and simultaneous influence on lifestyle, emotional intelligence, and financial literacy on consumption rationality in 2018 Economics Education students, State University of Malang. This research uses a quantitative approach with quantitative descriptive research. The population of this research is all students of economic education class 2018 State University of Malang. The technique used in sampling is proportional random sampling. To determine the sample size is calculated using the Slovin formula. This study used a sample of 99 students spread over 6 classes from a population of 131 students. The instruments in this study were questionnaires and multiple-choice tests. The data analysis method in this study uses multiple linear regression analysis with the help of the SPSS version 25 program. The results of the analysis in this study show that: (1) Lifestyle has a significant effect on consumption rationality. (2) Emotional Intelligence has a significant positive effect on consumption rationality. (3) Financial Literacy has a significant positive effect on the rationality of student consumption. (4) Lifestyle, emotional intelligence, and financial literacy affect the consumption rationality of 2018 Economics Education students Abstrak Pada era modern ini dunia sedang menikmati fenomena perkembangan teknologi yang semakin pesat, fenomena ini disebut dengan revolusi industri 4.0. Manusia akan dituntut untuk lebih menjadi individu yang rasional dalam melakukan kegiatan konsumsi dan juga untuk memenuhi berbagai keinginan yang muncul dalam dirinya. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan pada gaya hidup, kecerdasan emosional dan literasi keuangan terhadap rasionalitas konsumsi pada mahasiswa Pendidikan Ekonomi angkatan 2018 Universitas Negeri Malang. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif kuantitatif. Populasi penelitian ini adalah seluruh mahasiswa pendidikan ekonomi angkatan 2018 Universitas Negeri Malang. Teknik yang digunakan dalam pengambilan sampel adalah proportional random sampling. Untuk menentukan besarnya sampel dihitung dengan menggunakan rumus slovin. Penelitian ini menggunakan sampel sebesar 99 mahasiswa yang tersebar di 6 kelas dari populasi yang berjumlah 131 mahasiswa. Instrumen dalam penelitian ini adalah angket dan tes pilihan ganda. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 25. Hasil analisis dalam penelitian menunjukkan bahwa: (1) Gaya Hidup berpengaruh signifikan terhadap rasionalitas konsumsi. (2) Kecerdasan Emosional berpengaruh positif signifikan terhadap rasionalitas konsumsi. (3) Literasi Keuangan berpengaruh positif signifikan terhadap rasionalitas konsumsi mahasiswa. (4) Gaya hidup, kecerdasan emosional dan literasi keuangan berpengaruh terhadap rasionalitas konsumsi mahasiswa Pendidikan Ekonomi angkatan 2018.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 127
Author(s):  
Maria Qibti Mahdiana ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Sustainability Reports ◽  
Positive Effect

<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.</p>

scholarly journals CONSUMER TRUST IN ONLINE PURCHASE DECISION

2020 ◽  
pp. 142-149
Author(s):  
Febrina Mahliza
Keyword(s):  
Perceived Risk ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Consumer Trust ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Online Purchase ◽  
Positive Effect

Trust plays an important role in online purchasing. Trust issues that arise in online purchasing occur since consumers cannot verify the product directly. This study aims to analyze the antecedents of trust in terms of online purchase decision and analyze the effect of trust on online purchase decision. The sampling technique used in this study was purposive sampling. The total sample of 120 respondents in Jakarta was obtained through the distribution of online questionnaires. The data analysis method used in this study is Partial Least Square (PLS). The results show that brand image and security are the antecedents of trust which have a significant positive effect on trust. The results show that perceived risk is the antecedent of trust which has a significant negative effect on trust. The results also show that consumer trust has a significant positive effect on online purchase decision. KEYWORDS: trust, antecedents, purchase decision, partial least square

scholarly journals Analysis of Zakat Accounting and the Role of the Internal Control System based on Financial Accounting Standards Guidelines (PSAK 109) Zakat Agency in Indonesia

2020 ◽  
Vol 12 (1) ◽  
pp. 192
Author(s):  
Hari Setiyawati
Keyword(s):  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Significant Positive Effect ◽  
Internal Control System ◽  
Positive Effect

This research was carried out because of the phenomenon of the large potential of zakat in Indonesia and the large number of zakat funds that were corrupted due to unaccountable financial reporting. Many payers of zakat (muzakki) still do not believe in National Zakat Agency (BAZNAS), so zakat payments are often not made through the official of BAZNAS. This research was carried out through a survey which was designed to examine the accountability of financial reporting at the amil zakat and amil zakat institutions in Jakarta and Banten, related to internal control competencies and financial reporting accountability. The expected results of this study are an increase in the accountability of financial reporting by conducting sharia accounting training for staff in amil zakat and amil zakat institutions in Jakarta and Banten. The goal of this study is to contribute scientifically to the science of sharia accounting, specifically accounting for zakat, and to assist accounting departments in preparing financial statements. The results of this study state that compliance with the application of zakat accounting with Financial Accounting Standards Guidelines (PSAK 109) had no significant effect on financial reporting accountability, while the role of the internal control system had a significant positive effect on financial reporting accountability.

scholarly journals PENGARUH MOTIVASI INTRINSIK TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN PADA PT BUSSAN AUTO FINANCE

2017 ◽  
Vol 7 (1) ◽  
pp. 85
Author(s):  
Ketut Andika Widyaputra ◽  
A.A Sagung Kartika Dewi
Keyword(s):  
Job Satisfaction ◽  
Intrinsic Motivation ◽  
Employee Performance ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Negative Effect ◽  
Sample Technique ◽  
Saturated Sample ◽  
Spss Software ◽  
Positive Effect

Performance is the result of work produced both in terms of quality and quantity of work and can be accounted for in accordance with its role within the organization or company, and accompanied by the ability, skill, and skill in completing the work within a certain period of time. This research was conducted at PT Bussan Auto Finance Branch of Denpasar by using 73 employees as research respondents. Sample determination technique used in this research is saturated sample technique. Data collection was done through interviews and questionnaires. Data analysis technique used in this research is path analysis processed using SPSS software. Based on the results of the analysis, this study shows that intrinsic motivation has a significant positive effect on job satisfaction. This shows that giving good intrinsic motivation to employees can increase employee work satisfaction to the company. Job satisfaction has a significant negative effect on employee performance. The higher the job satisfaction is perceived, the higher the employee's performance against his company. Intrinsic motivation has a significant positive effect on employee performance. Giving good intrinsic motivation to employees can improve employee performance against the company.   Keywords: intrinsic motivation, job satisfaction, employee performance

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