scholarly journals PENGARUH LOCUS OF CONTROL INTERNAL DAN PENDAPATAN TERHADAP LITERASI KEUANGAN MAHASISWA

2017 ◽  
Vol 4 (1) ◽  
pp. 5
Author(s):  
Susanti Susanti
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Study Program ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aimed to analyze the influence of internal Locus of Control and the income of students to the financial literacy of students of Faculty of Economics in Universitas Negeri Surabaya either partially or simultaneously. The population in this study is the Faculty of Economics Study Program S1 and S1 Accounting Accounting Education in Universitas Negeri Surabaya years 2012-2014. The sampling technique used in this research is proportional probability sampling area. While the method of analysis using multiple linear regression analysis. The results of data analysis showed that partially Internal Locus of Control has positive significant effect on the financial literacy of students. While income has significant negative effect on the financial literacy of students. The results of the analysis of simultaneous data Internal Locus of Control and earnings significantly influence the financial literacy of students of Faculty of Economics at the State University of Surabaya

scholarly journals Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi

2021 ◽  
Vol 31 (7) ◽  
pp. 1720
Author(s):  
Ni Ketut Wardayanti ◽  
Made Gede Wirakusuma
Keyword(s):  
Labor Market ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Peer Status ◽  
Student Interest ◽  
Study Program ◽  
Positive Effect ◽  
Peer Environment

Master of Accounting is a secondary education in higher education to get a master’s degree. This study aims to obtain empirical evidence of the effect of motivation, accreditation of study program, labor market considerations and peer environment status on intention to take master in accounting. The research was conducted at The Faculty of Economics and Business. The sampling technique use was purposive sampling and obtained a sample of 168 samples. Data were analyzed using multiple linear regression analysis. The result of this study indicate that motivation and peer environment status has a positive effect on intention of students to take Master of Accounting Education, while accreditation of study program and labor market considerations has no effect on the interest of student attending the master of Accounting Education. Keywords: Motivation; Accreditation Of Study Program; Labor Market Considerations; Peer Status; Student Interest.

Pengaruh Perbedaan Asal Sekolah dan Motivasi Belajar Terhadap Pemahaman Konsep Dasar Akuntansi Mahasiswa Program Studi Pendidikan Akuntansi STKIP PGRI Sumatera Barat

Horizon ◽  
2021 ◽  
Vol 1 (3) ◽  
pp. 569-579
Author(s):  
Sherly Ganda Putri ◽  
Yesmira Syamra ◽  
Indra Mulia Pratama
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Learning Motivation ◽  
Study Program ◽  
West Sumatra ◽  
Basic Concepts

This study aims to analyze: 1.) To analyze differences in school origin affect the understanding of basic accounting concepts 2.) To analyze learning motivation affect the understanding of basic accounting concepts 3.)      To analyze Differences in school origin and learning motivation have an effect on understanding the basic concepts of accounting. This type of research is associative and descriptive. The population of this study were students of the STKIP PGRI West Sumatra Accounting Education Study Program class 2017, 2018, and 2019 which amounted to 114 people. The sampling technique used is proportional random sampling with a total sample of 89 people. Data analysis using multiple linear regression analysis and hypothesis testing using f test and t test. Data analysis was assisted by SPSS version 15 and eviews version 8. The results showed that: 1.) Differences in school origin had no positive and significant effect on understanding the basic concepts of accounting. 2.) Learning motivation has a positive and significant effect on understanding the basic concepts of accounting. 3.) Differences in school origin and learning motivation have an effect on understanding the basic concepts of accounting.

scholarly journals Pengaruh Motivasi dan Persepsi Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 929
Author(s):  
I Gede Agus Dicky Surya B. ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Student Interest ◽  
Career Motivation ◽  
Economic Motivation ◽  
Negative Effect ◽  
Education Costs ◽  
Perceptions Of Education

Master of Accounting is a secondary education in higher education to get a master's degree. The purpose of this study was to determine the effect of quality motivation, career motivation, economic motivation, and perceptions of education costs on the interest of students attending the Master of Accounting education. The population in this study were all accounting students at the Faculty of Economics and Businessclass of 2015 many as 298. The sampling technique used was purposive sampling method. The number of samples determined is 171 samples. Methods of collecting data using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that quality, career, and economic motivation have a positive effect on students' interest in taking part in the Accounting Master's education, while the perception of education costs has a negative effect on the interest of students attending the Master of Accounting.Keywords: Quality motivation, career motivation, economic motivation, perception of education costs, student interest.

scholarly journals PENGARUH LITERASI KEUANGAN, KEPERCAYAAN, DAN KEAMANAN PEMBAYARAN TERHADAP KEPUTUSAN PEMBELIAN DI MARKETPLACE

2021 ◽  
pp. 991
Author(s):  
Firda Nur Aini ◽  
Susanti Susanti
Keyword(s):  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Coefficient Of Determination ◽  
State University ◽  
Purchasing Decisions ◽  
Study Population ◽  
Independent Variable

The main objective of this research is to determine the effect of financial literacy, trust, and payment security on purchasing decisions in the marketplace. The approach used is quantitative and uses the causal associative method. The study population was students of Surabaya State University Accounting Education and for sampling used saturated sampling technique, where all members of the population who have made purchases in the marketplace are used as samples. Data were collected through tests and questionnaires which were then tested using multiple linear regression analysis techniques. The results showed that each independent variable had a partial and significant effect on the dependent variable because the results t count> t table, and the significance value showed the results below 0.05. The variables of financial literacy, trust, and payment security also simultaneously and significantly influence purchasing decisions in the marketplace with the results of F count (43.344)> F table (2.680) and a significance value of 0.00 <0.05. The result of the coefficient of determination (R2) shows the number 0.512, which means that the influence of financial literacy, trust, and payment security variables is 51.2% and the remaining 48.8% is influenced by other factors.

scholarly journals Lokus Kendali Internal dan Kemampuan Interpersonal sebagai Prediktor Kesiapan Mengelola Bisnis

2020 ◽  
Vol 9 (2) ◽  
pp. 160-173
Author(s):  
Agung Minto Wahyu ◽  
Angga Yuni Mantara ◽  
Rakhmaditya Dewi Noorrizki
Keyword(s):  
Locus Of Control ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Business Students ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Test Results ◽  
Internal Locus ◽  
Internal Locus Of Control ◽  
The Subject

Students' ability to operate their business will be determined by certain aspects. The aim of this study was to analyze the influence of internal locus of control (X1) and interpersonal ability (X2) on the readiness to manage business (Y). This research uses quantitative methods with linear regression analysis. Subjects were 141 business students. Sampling method that was used in this research was a purposive sampling technique using a Likert scale. Descriptive test results indicate that most students have internal locus of control, interpersonal skills, and readiness to manage businesses that are in the medium category. Partial test shows that X1 has a positive and significant effect on readiness to manage business Y. Variable X2 has a positive and significant effect on Y. Simultaneous results show that X1 and X2 have positive and significant effects on Y. In next research researchers are expected to be able to broaden the scope of the subject and explore further about the independent variables that have the ability to influence the readiness to manage the business. More detailed discussions and suggestions have been discussed in this study.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

scholarly journals PENGARUH LITERASI KEUANGAN, PENDAPATAN SERTA MASA BEKERJA TERHADAP PERILAKU KEPUTUSAN INVESTASI

2018 ◽  
pp. 1867 ◽  
Author(s):  
IGA MERTHA DEWI ◽  
Ida Bagus Anom Purbawangsa
Keyword(s):  
Financial Literacy ◽  
Investment Decision ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Decision Behavior ◽  
Financial Conditions ◽  
New Employee ◽  
Long Time ◽  
Positive Effect

Research respondents are employees of PT Bank Pembangunan Daerah Bali Branch Renon with a sample of 76 people. Sampling technique in this research use random sampling. Data were analyzed by using Multiple Linear Regression Analysis. The result of this indicate that financial literacy, income has a positive effect on investment decision behavior, but the work period positively has no effect on investment decision behavior. This is because in the banking industry, the entire new employee and who have been working long time get the training and obtain informations about financial developments and financial conditions that occur at this time. In the other words the undertanding of financial literacy and employee behavior is almost the same. Based on the results of statistical data, financial literacy variables have the most influence in determining the behavior of investment decisions compared to income. This explains that a good understanding of finance is a major factor in determining an invesment decisions.

scholarly journals PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
. Jecklein ◽  
Lintje Kalangi ◽  
Stanley Kho Walandouw
Keyword(s):  
Asset Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Employee Perceptions ◽  
City Government ◽  
Public Works ◽  
Government Agencies ◽  
Negative Effect ◽  
The City

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.

scholarly journals EFFECT OF FINANCIAL LITERACY AND RISK PERCEPTION ON STUDENT INVESTMENT DECISIONS IN JAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 107-132
Author(s):  
Rizky Eko Harry Saputro ◽  
Diyan Lestari
Keyword(s):  
Risk Perception ◽  
Financial Literacy ◽  
Sampling Method ◽  
Investment Decision ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Result

This study aims to determine the effect of financial literacy and risk perception on student investment decisions in Jakarta. This study used a quantitative approach through questionnaires with as many as 120 respondents taken as sample which is obtained by using non-probability sampling technique and purposive sampling method. The research data is processed with SPSS, where the hypothesis is analyzed using t-test and multiple linear regression analysis. The results of this study indicate that financial literacy variable have a significant effect on investment decision, based on the t-test result which shows that t-count is higher in comparison to ttable (8,433>1,98045). Similarly, the risk perception variable have a significant effect on investment decision, which is shown by the higher tcount compared to t-table (2,319>1,98045).

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