scholarly journals Nilai Personal Dan Kesenjangan Anggaran - Sebuah Hubungan Kausalitas

2016 ◽  
Vol 3 (1) ◽  
pp. 46-56
Author(s):  
Lisa Martiah Nila Puspita ◽  
Rifaatul Khoiriyah ◽  
Lukluk Fuada
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Theory Of Planned Behaviour ◽  
Accounting Students ◽  
Future Research ◽  
Specific Task ◽  
Individual Values ◽  
Planned Behaviour ◽  
Budgetary Slack ◽  
The Individual

The study aimed to investigate individual values that involved in planning activities.  This study tested the effect of three type of personal values (achievement, power, and tradition) on budgetary slack. This study used theory of planned behaviour.  To determine the budgetary slack in this survey, 30 accounting students at Bengkulu University as respondents performed the specific task in December 2014. Firstly, they prepared a budget based on the real need, then the slack was created. Data was analysis by using multiple linear regression. The regression results indicated that the value of achievement and power values positively effected on budgetary slack. This meant that the higher the value of a person's achievement and power, the greater budgetary slack occurred. While the value of tradition negatively affected the budgetary slack, which means that the higher the value of tradition in the possession, the smaller the budgetary slack done. The limitation of this study was the measurement of the individual values obtained low result which indicated lack of correlation between the items in questionnaires. Therefore, the suggestion for future research is to improve or review the questionnaires that are used in this study.

scholarly journals Analisis Pengaruh Teori Perilaku Terencana pada Niat Beli Produk Tabur Puja

2021 ◽  
pp. 7-14
Author(s):  
Fhajri Arye Gemilang ◽  
Allans Prima Aulia ◽  
Silfia Riski
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Theory Of Planned Behaviour ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Perceived Behavioral Control ◽  
Variable Result ◽  
F Test ◽  
Planned Behaviour ◽  
Intention To Purchase

The Purpose of this Research was To Identify the influence of Variabel in Theory of Planned Behaviour (Attitude Toward Behavior, Subjective Norm, Perceived Behavioral Control) toward Intention to Purchase of Tabur Puja Product (KPRI Kencana BKKBN Kab. Solok). The Sample of this Research was 115 Respondents of the cooperative member who has applied the loan application in Tabur Puja Products. Data analisyst used in this Research was Multiple Linear Regression. Hypothesits in this Research used T and F Test to test The Influnence Indepent Variable toward Dependent Variable. Result showed that “Attitude Toward Behavior” influenced significantly and positife to the intention to purchase of Tabur Puja Product. “Subjective Norm” influenced significantly and positife to the intention to purchase of Tabur Puja Product. “Perceived Behavioral Control” influenced significantly and positife to the intention to purchase of Tabur Puja Product.

scholarly journals PENGARUH SKEMA KOMPENSASI, SELF EFFICACY DAN PENALARAN MORAL TERHADAP SLACK BUDGETING

2019 ◽  
Vol 4 (1) ◽  
pp. 77-96
Author(s):  
Nayang Helmayunita ◽  
Ade Elsa Betavia
Keyword(s):  
Moral Reasoning ◽  
Laboratory Experiment ◽  
Self Efficacy ◽  
Accounting Students ◽  
State University ◽  
Compensation Scheme ◽  
Budgetary Slack ◽  
Causal Factors ◽  
Low Levels ◽  
The Individual

This study aims to examine the effect of compensation schemes, self efficacy and moral reasoning on slack budgeting. In this study the hypothesis is proposed that in the slack inducing compensation scheme the slack budgeting will be greater than using the truth inducing compensation scheme, then managers with low self efficacy will do slack budgeting compared to those with high self efficacy. It is also proposed that the individual with low moral reasoning will do slack budgeting rather than the individual with high moral reasoning. The research design in this study was a quasi 2 x 2 laboratory experiment, with Accounting students who had sat in the 5th semester of Padang State University as lower level managers who participated in budgeting. The statistical method used to test the hypothesis is two-way ANOVA. This study provides results that the compensation scheme can affect slack budgeting actions, self efficacy has no effect on slack budgeting actions, and the interaction between slack inducing compensation schemes with low self efficacy has no effect on slack budgeting actions. Moral reasoning affects slack budgeting actions, and at lower level managers who have low levels of moral reasoning and low levels of self efficacy, interactions with slack inducing compensation schemes affect slack budgeting actions. The results of this study can contribute in the management accounting literature related to budgetary slack and its causal factors. Keyword: Slack Budgeting, Compensation Schemes, Self Efficacy, and Moral Reasoning.

scholarly journals PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
T Test ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
A Value ◽  
The Individual ◽  
Compliance Issue ◽  
Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

EMPIRICAL IMPLICATIONS FOR PROMOTING STUDENTS' ENTREPRENEURIAL INTENTIONS

2012 ◽  
Vol 20 (02) ◽  
pp. 151-169 ◽  
Author(s):  
SILKE TEGTMEIER
Keyword(s):  
Empirical Study ◽  
Theory Of Planned Behaviour ◽  
Social Norm ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Future Research ◽  
Regression Analyses ◽  
Planned Behaviour ◽  
Start Up ◽  
Empirical Implications

Ajzen's Theory of Planned Behaviour (TPB) suggests empirical implications to promote students' entrepreneurial intentions. In the course of an empirical study with 208 German students, regression analyses confirm that attitude, social norm, and perceived behavioural control contribute substantially to the prediction of start-up intentions. The use of index based measurements shows that entrepreneurial intention is significantly influenced by all three constructs (R2 = 0.446). As beliefs based on information and experiences are decisive in order to emerge an intention, a promoting approach should start here. Following the TPB, changes at singular points are not sufficient. A discussion of concrete beliefs provides implications for future research as well as for practical interventions.

scholarly journals ANALYSIS OF LOVE OF MONEY WITH THE PERCEPTION OF ACCOUNTING STUDENTS ETHICS

2019 ◽  
Vol 1 (02) ◽  
pp. 168-184
Author(s):  
Dea Maudya Rachmah ◽  
Asep Kurniawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Accounting Students ◽  
Ethical Perception ◽  
Love Of Money ◽  
The Love Of Money

The purpose of the study is to find out whether the love of money affects the ethical perception of accounting students. The survey was developed based on the Kecurang action and the love of the money scale given to 57 undergraduate accounting students in two colleges.-The approach used is multiple linear regression, based on test T and test F for the processing of data performed. Student accounting looks at fraudulent actions outside of class because it is more unethical than a cheating in the classroom. Because outside of class will cause unwanted factors by money lovers.

scholarly journals PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Jayapura)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Bilha M. F. Mandowally ◽  
Theo Allolayuk ◽  
Cornelia D. Matani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Survey Method ◽  
Independent Variables ◽  
The Individual

This research aims to see the effect of tax sanctions, tax services, and tax knowledge on individual taxpayer compliance. The independent variables used are taxation sanctions, tax authorities, and tax knowledge while the dependent variable is taxpayer compliance. The population in this study is an individual taxpayer registered at KPP Pratama Jayapura, using a survey method, by distributing questionnaires directly to taxpayers found at the Jayapura municipal office by researchers. The analytical method used in this study is multiple linear regression with SPSS 16 test. Based on theresults of the analysis show taxation sanctions partially affect the individual taxpayer compliance seen from the significance smaller than 0.05, namely (0.008), tax authorities' services affect complianceIndividual taxpayers seen from the significant value is smaller than 0.05, that is (0,000), and knowledge of taxation affects the individual taxpayer compliance seen from the significance smallerthan 0.05, that is (0.007).

scholarly journals Merged SAGE II, Ozone_cci and OMPS ozone profiles dataset and evaluation of ozone trends in the stratosphere

2017 ◽  
Author(s):  
Viktoria F. Sofieva ◽  
Erkki Kyrölä ◽  
Marko Laine ◽  
Johanna Tamminen ◽  
Doug Degenstein ◽  
...  
Keyword(s):  
Climate Change ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stratospheric Ozone ◽  
European Space Agency ◽  
Space Agency ◽  
Ozone Trends ◽  
The Individual ◽  
Good Agreement

Abstract. In this paper, we present a merged dataset of ozone profiles from several satellite instruments: SAGE II on ERBS, GOMOS, SCIAMACHY and MIPAS on Envisat, OSIRIS on Odin, ACE-FTS on SCISAT, and OMPS on Suomi-NPP. The merged dataset is created in the framework of European Space Agency Climate Change Initiative (Ozone_cci) with the aim of analyzing stratospheric ozone trends. For the merged dataset, we used the latest versions of the original ozone datasets. The datasets from the individual instruments have been extensively validated and inter-compared; only those datasets, which are in good agreement and do not exhibit significant drifts with respect to collocated ground-based observations and with respect to each other, are used for merging. The long-term SAGE-CCI-OMPS dataset is created by computation and merging of deseasonalized anomalies from individual instruments. The merged SAGE-CCI-OMPS dataset consists of deseasonalized anomalies of ozone in 10° latitude bands from 90° S to 90° N and from 10 to 50 km in steps of 1 km covering the period from October 1984 to July 2016. This newly created dataset is used for evaluating ozone trends in the stratosphere through multiple linear regression. Negative ozone trends in the upper stratosphere are observed before 1997 and positive trends are found after 1997. The upper stratospheric trends are statistically significant at mid-latitudes in the upper stratosphere and indicate ozone recovery, as expected from the decrease of stratospheric halogens that started in the middle of the 1990s.

scholarly journals Effect of Training and Career Development on Bank Employees’ Performance: Evidence from Selected Banks in Nigeria

2021 ◽  
Vol 10 (2) ◽  
pp. 56-62
Author(s):  
Oluyemisi Agboola ◽  
Muideen Olawale Aremu ◽  
Benneth Uchenna Eze ◽  
Nurudeen Opeyem Wahab
Keyword(s):  
Career Development ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Survey Research ◽  
Research Design ◽  
Ogun State ◽  
Positive Individual ◽  
Bank Employees ◽  
The Individual ◽  
Structured Questionnaire

This study examines the effect of training and career development on banks employees’ performance, using survey research design, through the administration of structured questionnaire on some employees of some selected banks at Ijebu Ode, Ogun State, Nigeria. The findings reveal that, all the variables have positive individual significant effect on employees’ performance. The individual significance career development has the highest effect on Nigerian banks employees’ performance with t-stat = 6.256 *0.000. To further certify this, the multiple linear regression was used to test the combined effect of training and career development on employees’ performance to which only career development has positive and significant effect on employees’ performance (t-stat = 6.359 *0.000), where training has positive but insignificant effect (t-stat = 1.556 * 0.123). The adjusted R2 (0.398) indicated that, 39.8% variation in employees’ performance is accounted for by training and career development. The findings revealed that, an improvement in training and career development tends to enhance banks employees’ performance. It can therefore be concluded that, training and career development are important determinants of banks employees’ performance. Therefore, it is recommended that banks should enhance their training and career development activities towards the enhancement of their employees’ performance.

scholarly journals The Effect of Application of Teacher Centered Learning, Cooperative Learning and E-Learning Methods on Students' Understanding of Accounting Learning

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Diana Septy Mega Altino ◽  
Sigit Hermawan
Keyword(s):  
Linear Regression ◽  
Cooperative Learning ◽  
Multiple Linear Regression ◽  
Analysis Data ◽  
Quantitative Approach ◽  
Accounting Students ◽  
Learning Methods ◽  
E Learning ◽  
Teacher Centered

This research aims to know the influence of the application of a method of teacher centered learning cooperative learning and E-learning againt understanding a student on the learning accounting. The variables examined in this study is teacher centered learning, cooperative learning and understanding a student. This study used a quantitative approach with the collection of data technique using the questionnaire. Sample is all the accounting students semester 6 and 8 had embarked on a course called accounting as many as 200 students .The method of analysis data used in this research was multiple linear regression. Based on the research and discussion done, can be summed up and can be concluded  The application of teacher centered learning cooperative learning and E-learning to depend on the understanding a student on the learning accounting partial and simultaneous

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK BPR DI PROVINSI JAWA BARAT

2019 ◽  
Vol 4 (1) ◽  
pp. 127-136
Author(s):  
Pandoyo Pandoyo
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Future Research ◽  
West Java ◽  
Negative Effect ◽  
Practical Implications

This study aims to estimate the effect of CAR, LDR, BOPO, and NPL on profitability (ROA) in rural banks in West Java Province for the period of 2012-2016. Data was collected from secondary data and data analysis using multiple linear regression. The results showed that: only BOPO proved to have a negative and significant effect on ROA. While other variables, namely CAR and NPL have a positive but not significant effect, and NPL has a negative effect but not significant to ROA. The results of the study provide practical implications for management to pay attention to BOPO as the main predictor of ROA. Suggestions for future research are explained in the article. Keywords: CAR, LDR, BOPO, NPL, ROA

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