Analisis Perspektif Fraud Pentagon pada Terjadinya Kecurangan Akademik Mahasiswa Akuntansi

The purpose of this research is to show the fraud pentagon perspective on academic cheating in accounting students. The independent variabels in this research are pressure, opportunity, rationalization, capabilities, and personal ethics, while dependent variabel is academic cheating. This research used primary data on online questionnaire. The sample of this research used purposive sampling with criteria of STIE Perbanas Surabaya active accounting students until 2019 and willing to fill out a questionnaire. The research used multiple linear regression. The result is pressure, opportunity, rationalization, and capabilities no effect on cheating academic, while personal ethics negative effect on cheating academic. This is because STIE Perbanas Surabaya has character building activities namely Super Soft skills Mentoring (SSM) which makes the students have good personal ethics, so that minor academic cheating occurs.

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PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v3i1.4913 ◽

2016 ◽

Vol 3 (1) ◽

pp. 23

Author(s):

Ridha Wiranti ◽

Sekar Mayangsari

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Random Sampling ◽

Unethical Behavior ◽

Primary Data ◽

Accounting Fraud ◽

Collection Method ◽

Negative Effect ◽

Accounting Rules ◽

Positive Effect

This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN

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Pengaruh Pengetahuan Etika Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening (Studi Kasus Mahasiswa Program Studi Akuntansi di Lima Perguruan Tinggi Daerah Istimewa Yogyakarta)

Jurnal Akuntansi Maranatha ◽

10.28932/jam.v12i2.2327 ◽

2020 ◽

Vol 12 (2) ◽

pp. 277-293

Author(s):

Sri Ayem ◽

Loja Dian Evi Leni

Keyword(s):

Economic Status ◽

Sampling Technique ◽

Accounting Students ◽

Primary Data ◽

Ethical Perceptions ◽

Ethical Knowledge ◽

Internship Experience ◽

Love Of Money ◽

Knowledge Variable ◽

Negative Effect

This study aims to examine the effect of ethical knowledge, internship experience, and economic status on the ethical perceptions of accounting students with love of money as an intervening variable. The data used are primary data. The method used is multiple analysis. The sampling technique used in this study was convenience sampling and 90 data samples were obtained. The results of this study indicate that the ethical knowledge variable has a positive effect on the ethical perceptions of accounting students, while ethical knowledge has a negative effect on love of money. love of money has a negative effect on the ethical perceptions of accounting students. Ethical knowledge negatively affects the ethical perceptions of accounting students through love of money as an intervening variable. Keywords : Ethical Knowledge, Ethical Perception, Accounting Student, Love of Money

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Digital Literacy of Teenagers in Kulonprogo District, Yogyakarta, Indonesia

Spirit Publik: Jurnal Administrasi Publik ◽

10.20961/sp.v16i1.50730 ◽

2021 ◽

Vol 16 (1) ◽

pp. 70

Author(s):

Astri Wulandari ◽

Catur Nugroho

Keyword(s):

Digital Media ◽

Digital Literacy ◽

Virtual World ◽

Quantitative Research ◽

Consumer Information ◽

Primary Data ◽

Communication Model ◽

Online Questionnaire ◽

Average Value ◽

Negative Effect

Digital technology and media exert a negative effect on the spread of information and news. Information is running heavily, fast and unavoidably, and even a flood of information occurs in virtual world. As a commodity, information can be sold, shared, duplicated, created, misunderstood, distorted and even taken by others. The phenomenon of cyber society is in the complex communication model structure. Basically, each people are forced to be aware or to have knowledge on technology and digital media (digital media literacy) based on communication and information technology as a requirement to become consumer, information distributor or even producer. To give the teens the good ethical and communication awareness in virtual world, data is needed on the level of understanding among students who use technology and digital media, called digital literacy. The data of teenager digital literacy at Kulonprogo district would be the primary data for this research. This research used a quantitative research method with descriptive format. Data of research was collected through surveying teenagers using online questionnaire. This research identified that the highest score of 80.87 was found in Cultural and Social Understanding dimension, while the lowest score of 68.68 was found in Creativity dimension. The results showed that the teenagers’ digital literacy in the Kulonprogo district was at the advance level with average value of 75.75.

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Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.187 ◽

2019 ◽

Vol 1 (4) ◽

pp. 1933-1948

Author(s):

Miranty Eka Oktavia ◽

Herlina Helmy

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Audit Quality ◽

Primary Data ◽

Significant Negative Effect ◽

Analysis Technique ◽

West Sumatra ◽

Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount -2,268 < ttable 2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable 2,048407 in sig 0,662 > α 0,05.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PETANI PADI WANITA DI KECAMATAN SAMUDERA KABUPATEN ACEH UTARA

Jurnal Ekonomi Pertanian Unimal ◽

10.29103/jepu.v3i1.3175 ◽

2020 ◽

Vol 3 (1) ◽

pp. 19

Author(s):

Umaruddin Usman ◽

Mauliza Yanti

Keyword(s):

Linear Regression ◽

Production Costs ◽

Women Farmers ◽

Primary Data ◽

Research Model ◽

Land Area ◽

Factors Affecting ◽

Rice Farmers ◽

Negative Effect ◽

Female Farmers

This study aims to analyze the factors affecting the income of female rice farmers in Samudera District, North Aceh Regency. The data used in this study are primary data, namely women farmers in Samudera District, amounting to 51 people. This research model uses multiple linear regression. The results of the research. Partially, capital, land area and experience affect the income of female farmers in Samudera District. Production costs have a negative effect on the income of female farmers in Samudera District. The amount of production does not affect the income of female farmers in Samudera District

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PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH)

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v6i1.1821 ◽

2018 ◽

Vol 5 (1) ◽

pp. 11

Author(s):

Muhammad Yusra ◽

Chairi Utami

Keyword(s):

Linear Regression ◽

Data Quality ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Sampling Method ◽

Accounting Students ◽

Primary Data ◽

Coefficient Of Determination ◽

Ethical Perception ◽

Love Of Money

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.

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THE INFLUENCE OF ACADEMIC PRESSURE, OPPORTUNITY OF CHEATING AND RATIONALIZATION OF CHEATING ON THE BEHAVIOR OF ACADEMIC CHEATING WITH PERCEPTION OF ACCOUNTING ETHICS AS A MODERATING VARIABLE (ON STIE SUTAATMADJA SUBANG ACCOUNTING STUDENTS)

JASS (Journal of Accounting for Sustainable Society) ◽

10.35310/jass.v1i01.69 ◽

2019 ◽

pp. 48

Author(s):

Vina Nur Alviani ◽

Asep Kurniawan ◽

Bambang Sugiharto

Keyword(s):

Sample Selection ◽

Simple Random Sampling ◽

Accounting Students ◽

Accounting Ethics ◽

Fraud Triangle ◽

Academic Cheating ◽

Academic Pressure ◽

Inferential Statistic ◽

Negative Effect ◽

Positive Effect

The purpose of this research is to determine the effect of fraud triangle (academic pressure, opportunity of cheating and rationalization of cheating) to have positive effect on the behavior of academic cheating with the perception of accounting ethics as a moderating variable on STIE Sutaatmadja Subang accounting students. The population in this study were students of accounting department of STIE Sutaatmadja Subang generetions 2014, 2015, 2016 and 2017 as many as 215 students. To determinate the size of the sample using slovin formula and the result is 140 sample students. Sample selection technique using probability sampling while for sampling in this study is using simple random sampling. The dependent variable of behavior of academic cheating. The independent variables are academic pressure, opportunity of cheating and rationalization of cheating. And one moderating variable of perception of accounting ethics. The methods of data analysis is using descriptive statistic and inferential statistic. The result showed that academic pressure had a significant negative effect on behavior toward academic cheating, opportunity of cheating and rationalization of cheating had a significant positive effect on the behavior of academic cheating and the perception of accounting ethics did not moderate academic pressure, opportunity of cheating and rationalization of cheating on behavior of academic cheating.

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Perilaku Tidak Etis Akuntan : Melihat dari Persepsi Mahasiswa Akuntansi Politeknik Negeri Malang

AKUNSIKA: Jurnal Akuntansi dan Keuangan ◽

10.31963/akunsika.v1i2.2120 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Ahmad Mustofa ◽

Kurnia Ekasari ◽

Kartika Dewi Sri Susilowati

Keyword(s):

Unethical Behavior ◽

Accounting Students ◽

Primary Data ◽

Ethical Orientation ◽

Accuracy Rate ◽

Online Questionnaire ◽

Ethical Knowledge ◽

Accounting Management ◽

Study Programs ◽

Quantitative Descriptive

The purpose of this research was to determine the effect of ethical orientation of idealism and ethical knowledge on the accountant's unethical behavior from the perception of accounting students. This research was conducted to students majoring in accounting at the State Polytechnic of Malang at least Accounting, Management Accounting, and Finance study programs. The data used are primary data in the form of an online questionnaire (google form). This type of research is a quantitative descriptive using SPSS analysis. The population of this study was 439 students with a sample counted 210 respondents using purposive sampling and the Slovin formula with an accuracy rate of 95%. The results of this study indicate that the ethical orientation of idealism does not significantly influence the accountant's unethical behavior, while ethical knowledge has a negative and significant effect on the accountant's unethical behavior. However, the ethical orientation of idealism and ethical knowledge together significantly influence the accountant's unethical behavior

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN SALAK PONDOH DI PASAR BUAH KOTA LHOKSEUMAWE

Jurnal Ekonomi Pertanian Unimal ◽

10.29103/jepu.v2i2.1693 ◽

2019 ◽

Vol 2 (2) ◽

pp. 93

Author(s):

Ita Puspita Sari ◽

Cut Putri Mellita Sari

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Income Level ◽

Primary Data ◽

Analysis Method ◽

Income Levels ◽

On Demand ◽

Negative Effect ◽

Positive Effect

The purpose of this study was to know the effect of Salak Pondok Prices, Medan Salak Prices and Income Levels on the Demand for Salak Pondok in the Fruit Market of Lhokseumawe City. This study used primary data sourced from 100 respondents. The data analysis method used in this study was multiple linear regression with the help of Eviews 10. The results of the study showed that Salak Pondok prices had a positive effect on demand, while the Salak Medan prices had a negative effect on demand, and the income levels had an effect positively on demand, but simultaneously, Salak Pondok prices and Salak Medan prices, and income level had a positive effect on the demand for Salak Pondok in the fruit market of Lhokseumawe City and the magnitude of the effect of Salak Pondok prices, Salak Medan Prices and income levels on demand (R2) was 0.5340 (53.40%).

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Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya)

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v3i1.678 ◽

2019 ◽

Vol 3 (1) ◽

pp. 49

Author(s):

Reva Meiliana ◽

Rieka Ramadhaniyah

Keyword(s):

Statistical Analysis ◽

Linear Regression ◽

Response Rate ◽

Accounting Students ◽

Primary Data ◽

Public Accounting ◽

Testing Hypotheses ◽

The Public ◽

Descriptive Statistical Analysis ◽

Public Accountant

The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.

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