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

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.

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.158 ◽

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

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Pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi Universitas Darma Persada)

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) ◽

10.22225/we.19.1.1579.43-57 ◽

2020 ◽

Vol 19 (1) ◽

pp. 43-57

Author(s):

Mohamad Ridwan Aditya ◽

Ahmad Basid Hasibuan

Keyword(s):

Career Choice ◽

Sampling Method ◽

Hypothesis Test ◽

Student Perception ◽

Secondary Data ◽

Accounting Students ◽

Primary Data ◽

Personality Variables ◽

Purposive Sampling ◽

Undergraduate Programs

This research aims to analyze the influence of Perception, Gender and Accounting Student Personality Types toward Career Choice as a Public Accountant. This research was conducted by using surveys and questionnaires to students of accounting undergraduate programs who active and registered in the Accounting Department of the Economics Faculty, Darma Persada University in the study period 2018/2019 with a range of classes from 2014 to 2016. The sampling method in this study used a purposive sampling method. Total questionnaires disseminated were about 215 questionnaires with the number of questionnaires that can be used only as many as 200 questionnaires. This study utilizes primary data and secondary data to supporting research. The data analysis used is Multiple Linear Analysis with tested using SPSS 25 version. The results of the study based on multiple linear regression tests until the hypothesis test showed that the student perception, gender and personality variables had a positive and significant influence on career choice as public accounting by accounting students of Darma Persada University. Penelitian ini bertujuan untuk menganalisis pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Akuntansi terhadap Pemilihan Karir sebagai Akuntan Publik. Penelitian ini dilakukan dengan menggunakan survei dan penyebaran kuesioner kepada mahasiswa program sarjana akuntansi yang aktif dan terdaftar di Jurusan Akuntansi Fakultas Ekonomi Universitas Darma Persada pada periode 2018/2019 dengan rentang angkatan 2014 sampai dengan 2016. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Total kuesioner yang tersebar sebanyak 215 kuesioner dengan jumlah kuesioner yang dapat digunakan hanya sebanyak 200 kuesioner. Penelitian ini memanfaatkan data primer dan data sekunder dalam mendukung penelitian. Analisis data yang digunakan dalam penelitian ini adalah Analisis Linear Berganda yang diuji dengan menggunakan software SPSS versi 25. Hasil penelitian berdasarkan uji regresi linear berganda hingga uji hipotesis menunjukkan bahwa variabel persepsi mahasiswa, gender dan tipe kepribadian memiliki pengaruh yang positif dan signifikan terhadap variabel pemilihan karir sebagai akuntan publik mahasiswa akuntansi UNSADA.

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RELIGIUSITAS DAN KEDISIPLINAN PADA ANGGOTA POLRI

Proyeksi ◽

10.30659/p.6.2.58-67 ◽

1970 ◽

Vol 6 (2) ◽

pp. 58

Author(s):

Erni Dwi Octaviani ◽

Amrizal Rustam ◽

Rohmatun

Keyword(s):

Data Analysis ◽

Police Officer ◽

Police Officers ◽

Sampling Method ◽

Positive Relationship ◽

Significant Positive Relationship ◽

Purposive Sampling ◽

Analysis Technique ◽

The Relationship

Kedisiplinan adalah salah satu metode yang diterapkan dalam lingkungan Kepolisian. Dedikasi dan kedisiplinan yang tinggi dari anggota POLRI untuk menjadi lebih profesional sangat diperlukan untuk mencapai tujuan dan peranan POLRI. Salah satu yang mempengaruhi kedisiplinan adalah religiusitas yang dimiliki oleh seorang anggota POLRI. Tujuan penelitian ini adalah untuk mengetahui hubungan antara religiusitas dengan kedisiplinan pada anggota POLRI. Hipotesis yang diajukan adalah ada hubungan positif antara religiusitas dengan kedisiplinan pada anggota POLRI, dengan populasinya anggota POLRI yang bertugas di Kepolisian Resort (Polres) Kendal. Metode pengambilan sample yang digunakan adalah purposive sampling dengan jumlah sample 50 orang. Tehnik analisis data yang digunakan yaitu analisis korelasi produck moment. Hasil analisis data diperoleh nilai korelasi rxy = 0,747 dengan p = 0,000 (p < 0,01). Hal ini menunjukkan hubungan positif yang sangat signifikas antara religiusitas dengan kedisiplinan pada anggota POLRI, artinya makin tinggi religiusitas anggota POLRI, maka makin tinggi kedisiplinan anggota POLRI, sebaliknya makin rendah religiusitas anggota POLRI makin rendah pula kedisiplinan anggota POLRI. Dengan demikian hipotesis dalam penelitian ini diterima. Kata kunci: kedisiplinan, religiusitas RELIGIOSITY AND DISCIPLINE AMONG POLICE OFFICERS Abstract Discipline is one of the manners applied in the police environment. Dedication and high discipline of members of the police in order to improve professionalism is required to achieve the purpose and role of police. One that affects the discipline is religiosity of the police member. The purpose of this study was to determine the relationship between religiosity and discipline among police officers. The hypothesis proposed was that there is a positive relationship between religiosity and discipline on police officer at the Police Resort (Police) Kendal. Sampling method used was purposive sampling with a sample size of 50 people. Data analysis technique used was product moment correlation analysis. The results of analysis of data obtained correlation values rxy = 0.747 with p = 0.000 (p <0.01). This showed a very significant positive relationship between religiosity and discipline on police officer. It means that the higher the religiosity of Police, the higher discipline on police officer. Thus the hypothesis in this study was accepted. Keywords : discipline, religiosity

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PENGARUH KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUASAN PELANGGAN HELM MEREK KYT DI KECAMATAN BINTARA KOTA BEKASI

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v7i3.351 ◽

2019 ◽

Vol 7 (3) ◽

Author(s):

Berlian Rahmatulah ◽

Ismail Razak

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Product Quality ◽

Sampling Method ◽

Brand Image ◽

Primary Data ◽

Simple Linear Regression ◽

Purposive Sampling ◽

Analysis Technique

<em>The aim of this study was to analize the influence of product quality and brand image on the satisfaction of customers. Primary data was obtained from customers of helm KYT in Kecamatan Bintara Bekasi City. In this study is used purposive sampling method. Data analysis technique used in this research is simple linear regression and multiple linear regression. The results of this study indicated that product quality and brand image positively and significant influenced the satisfaction of customers</em>

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PENGARUH PERILAKU BELAJAR, KECERDASAN EMOSIONAL, DAN TINGKAT PEMAHAMAN AKUNTANSI TERHADAP STRES BELAJAR MAHASISWA AKUNTANSI

Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) ◽

10.51182/jeamm.v1i2.1838 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Ilfan Bereki ◽

Widya Murdhanata Saputra

Keyword(s):

Emotional Intelligence ◽

Sampling Method ◽

Sampling Technique ◽

Positive Influence ◽

Accounting Students ◽

Primary Data ◽

Learning Behavior ◽

Purposive Sampling ◽

Level Of Understanding ◽

Learning Stress

Penelitian ini bertujuan untuk menganalisis pengaruh Perilaku belajar, Kecedasan Emosional dan Tingkat pemahaman akuntansi terhadap Stres belajar mahasiswa akuntansi Fakultas Ekonomi Program Studi Akuntansi Universitas Pasifik Morotai. Populasi dalam penelitian ini adalah mahasiswa akuntansi pada Fakultas Ekonomi Universitas Pasifik. Jenis data yang digunakan adalah data primer dengan metode pengambilan data menggunakan kuesioner. Metode pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukkan secara parsial, seluruh variabel independen yakni perilaku belajar, kecerdasan emosional, tingkat pemahaman akuntansi pengaruh positif terhadap variable Stres Belajar mahasiswa akuntansi.Kata kunci: Perilaku Belajar, Kecerdasan Emosional, Tingkat Pemahaman Akuntansi. Stres Belajar This study aims to analyze the effect of learning behavior, emotional anxiety and the level of understanding of accounting towards accounting student-learning stress in the Faculty of Economics Universitas Pasifik Morotai. Population in this study is accounting students at the Faculty of Economics, Pacific University. The type of data used is primary data with a data collection method using a questionnaire. The sampling method uses purposive sampling technique. The results showed partially, all independent variables namely learning behavior, emotional intelligence, the level of understanding of accounting a positive influence on the variable of Learning Stress of accounting students.Keywords: Learning Behavior, Emotional Intelligence, Level of Understanding of Accounting, Learning Stress

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Does Technology Improve SMEs Business Success? Empirical Research on Indonesian SMEs

Journal of Economics and Management Sciences ◽

10.30560/jems.v1n2p115 ◽

2018 ◽

Vol 1 (2) ◽

pp. p115 ◽

Cited By ~ 2

Author(s):

Dekeng Setyo Budiarto ◽

Ningrum Pramudiati

Keyword(s):

Empirical Research ◽

Sampling Method ◽

Financial Resources ◽

Primary Data ◽

Business Success ◽

Technology Usage ◽

Purposive Sampling ◽

Significant Difference ◽

The Relationship

This study aims to examine the effect of technology usage and financial resources on SMEs business success. Besides, it studies the relationship between SMEs business success and SMEs ownership. This study uses primary data in the form of questionnaires with purposive sampling method. The questionnaires are given to 120 SMEs owners who responsible for the success of their companies. The result proves that technology usage and financial resources have a significant impact on SMEs business success. Besides, there is a significant difference between technology usage and success of business based on SMEs ownership. This study is expected to provide benefits for the SMEs owners in planning the need for technology to raise business success. This study explains the relation between technology usage, SMEs business success and SMEs ownership that has never been performed before.

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

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.181 ◽

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.

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PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v23.i03.p21 ◽

2018 ◽

pp. 2175

Author(s):

Made Ayu Oktaviana ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Collection Method ◽

Audit Judgment ◽

Analysis Technique ◽

Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

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PENGARUH INOVASI PRODUK, KEMASAN, DAN VARIASI PRODUK TERHADAP MINAT BELI ICE CREAM AICE DI KOTA PADANG

Jurnal Ecogen ◽

10.24036/jmpe.v2i3.7333 ◽

2019 ◽

Vol 2 (3) ◽

pp. 270

Author(s):

Tika Afriyanti ◽

Rose Rahmidani

Keyword(s):

Regression Analysis ◽

Product Innovation ◽

Purchase Intention ◽

Sampling Method ◽

Ice Cream ◽

Sampling Technique ◽

Primary Data ◽

Product Packaging ◽

Analysis Technique ◽

Innovation Product

This study aims to know and prove how much influence Innovation Product,Packaging, and Product Varians to Purchase Intention at ice cream Aice in Padang City.This type of research is causative. The population in this study were peoples in Padang City with characteristic know about inforormation Aice and never buying ice cream Aice. The samples were taken using Cochran formula with 100 respondents. This sampling technique is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 25.00. The results of this study indicate that: 1) Innovation Product has a negatif significant effect on purchase intention, 2) Packaging has a positif signifikan effect on purchase intention, 3) Product Varian has a positive significant effect on purchase intention.Keywords: Product Innovation,Packaging, Product Varians, Purchase Intention

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Pengaruh Promosi dan Website Quality Terhadap Impulse Buying Pada E-Commerce Lazada di Kota Padang

Jurnal Ecogen ◽

10.24036/jmpe.v2i3.7418 ◽

2019 ◽

Vol 2 (3) ◽

pp. 463

Author(s):

Aan Satria ◽

Okki Trinanda

Keyword(s):

Sampling Method ◽

Sampling Technique ◽

Positive Influence ◽

Primary Data ◽

Impulse Buying ◽

Great Opportunity ◽

Website Quality ◽

Analysis Technique ◽

The Impact

The e-commerce business has now developed rapidly, the impact of development is that the number of prosuct varies and easily earned. The ease of such information will result in consumers will be more consumptive infulfilling their needs, even they tend to make impuse buying. As one of the emerest e-commerece in Indonesia, Lazada should be able to see this as a great opportunity in as effort to increase the company’s sales and sustainability. One effort in increasing impulse buying is of external factors ranging from the promotion and quality of websites that are launched on e-commerce bussines. This study aims to know and prove how much influence promotion and website quality to impulse buying e-commerce Lazada in Padang City. The samples were taken using Cochran formula with 100 respondents. This sampling technique is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 20. The results of this study indicate that: (1) Promotion has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,014 < 0,05). (2) Website Quality has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,046 < 0,05)Keyword: promotion, website quality, impulse buying.

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