The Effect of Pressure, Opportunity, Rationalization, Gender, and Workload on The Action of Fraud

2021 ◽  
Vol 1 (3) ◽  
pp. 251-258
Author(s):  
Sri Luna Murdianingrum ◽  
Sri Wahyuni Widiastuti
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
National Development ◽  
Multiple Linear Regression Analysis ◽  
Academic Community ◽  
Primary Data ◽  
Fraud Triangle ◽  
Accounting Faculty ◽  
Financial Pressure ◽  
Regional Work

This research aims to test the effect of financial pressure, opportunity, rationalization (fraud triangle), gender, and workload on the action of fraud. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents with the technique of sampling slovin. The respondent of this research is an academic community of regional work unit of Department of Accounting, Faculty of Economics and Business, Yogyakarta "Veteran" National Development University. This research using quantitive methods such as multiple linear regression analysis. This research found that the action of fraud is not affected by pressure, opportunity, rationalization, gender, and workload.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

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

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.

scholarly journals TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI

2020 ◽  
Vol 1 (1) ◽  
pp. 150-169
Author(s):  
Dinda Larasati ◽  
Andreas ◽  
Rofika
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Analysis Techniques ◽  
Data Processing Software ◽  
Processing Software

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud

scholarly journals The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta

2017 ◽  
Vol 12 (1) ◽  
pp. 28-42
Author(s):  
Indra Pahala ◽  
Lisa Rachmawati ◽  
Tresno Eka Jaya
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The State ◽  
Primary Data ◽  
Career Interests ◽  
State University ◽  
Validity And Reliability ◽  
Significance Level ◽  
Accounting Faculty ◽  
Academic Year

This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta. This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students. The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals Factors Determining Adoption of Outsourcing Logistics Functions: A Study of Manufacturing and Trading Sectors in Sri Lanka

2020 ◽  
Vol 9 (2) ◽  
pp. 36-44
Author(s):  
C. Liyanagamage ◽  
R. Ranasinghe
Keyword(s):  
Regression Analysis ◽  
Cost Effectiveness ◽  
Sri Lanka ◽  
Linear Regression ◽  
Perceived Risk ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Outsourcing Logistics ◽  
Outsourcing Decision

This study aims at identifying the determinants of adoption of outsourcing logistic functions in Manufacturing and Trading companies in Sri Lanka. After careful review of the existing literature perceived cost effectiveness, quality concerns of logistics outsourcing, perceived risk and perceived professionalism of logistics service provider were identified for the study as their high theoretical and empirical importance in determining outsourcing decision. Primary data was collected by means of semi structured questionnaire from 60 organizations that carry out manufacturing and trading businesses in Sri Lanka. The collected data was analyzed using descriptive statistics and simple and multiple linear regression analysis. Initial simple linear regression analysis proved the statistically significant impact that each of the identified variables have on the adoption of outsourcing. However the multiple regression estimated in this study to analyze the collective effect of the suggested model concludes that the decision makers perception about the cost effectiveness of outsourcing and their perception of risk of outsourcing better explain the adoption of outsourcing in Manufacturing and trading sector in Sri Lanka. Hence, the outsource decision depends on the careful assessment of the decision-making company on its cost effectiveness and possible risk. Therefore, the findings of the present study suggest that outsourcing partners should be carefully selected in order to get the benefit of outsourcing.

scholarly journals The Effect of Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking and Sharia Compliance on KS212 Performance

2019 ◽  
Author(s):  
Rossje V Suryaputri ◽  
Ahmad Farikhin
Keyword(s):  
Regression Analysis ◽  
Competitive Advantage ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Entrepreneurial Networking

This study aims to analyze Sharia Maqashid, Competitive Advantage, Entrepreneurial Networking,andshariacomplianceontheperformanceofKS212(KoperasiSyariah212). Case study on the 212mart. The hypothesis test is using multiple linear regression analysis with Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking, and sharia compliance as independent variables, and cooperative performance as the dependent variable. The data used in this study are primary data with purposive sampling techniques collected through interviews and questionnaires in May 2018. The 112 respondents in this study consist, KS212 manager, 212 community administrators and managers of 212mart in Bekasi City, Bekasi Regency, and Bogor Regency. The results showed that all independent variables simultaneously had a positive and significant effect on the dependent variable, although partially maqashid sharia, entrepreneurial networking, and sharia compliance did not significantly influence cooperative performance.

scholarly journals PENGARUH KUALITAS PELAYANAN PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KELURAHAN KLEAK KECAMATAN MALALAYANG KOTA MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kilapong G. Ester ◽  
Grace B. Nangoi ◽  
Stanly W. Alexander
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Public Service ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Urban Village ◽  
Or Organization ◽  
Tax Payers

Taxpayer compliance is a law-abiding behavior. Conceptually, compliance is defined by an attempt to comply with the rules of law by a person or organization. Some factors that cause low compliance of taxpayers, among others, public dissatisfaction with public service and taxpayer knowledge of tax regulations.This study aims to determine the effect of tax service quality and tax payer knowledge on individual tax payer compliance in Kleak urban village. This research used primary data with distributing questionnaire. Questionnaires were distributed as many as 40 pieces to individual tax payer in Kleak urban village. Research sampling were taken by purposive sampling. Data were analyzed by using multiple linear regression analysis with SPSS 17 program. The results of this study indicate that the Tax Service Quality has no significant effect on individual tax payer compliance. And Tax payers Knowledge has a significant effect on individual tax payer compliance in Kleak urban village.Keywords: Tax Service Quality, Tax Payers Knowledge, Tax Compliance

scholarly journals PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGUISITAS TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA

2019 ◽  
Vol 5 (2) ◽  
pp. 269
Author(s):  
Sistya Rahmawati ◽  
Dini Susilawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
The Other ◽  
Accounting Students ◽  
Primary Data ◽  
Academic Fraud ◽  
And Control ◽  
Accounting Student

<p><em>This </em><em>study ai</em><em>m</em><em>s to examine the factors that influence </em><em>toward</em><em> behavior of academic fraud by students accounting in</em><em> </em><em>the faculty of economics </em><em>and business </em><em>by using diamond fraud dimensions consisting of pressure, </em><em>o</em><em>pportunity, rationalization, capabilities and level of </em><em>re</em><em>liguisity.This study is using purposive convinience method, convience sanpling </em><em>is a non-probability sampling technique where subjects are selected because of their convenient accessibility and proximity. </em><em>Data used in this research is primary data by using questionnaire.</em><em> T</em><em>he sample of this study is the accounting student of the faculty of economi</em><em>cs and business</em><em> of university in jakarta. This research uses multiple linear regression analysis at hypothesis testing. </em><em>The result of this research shows that the opportunity, capability and level of religuisity have influence to the academic fraud behavior of the accounting students of the faculty of economics and business while the other variables such as pressure, rasionaliation and control variables have no influence on the behavior of academic fraud.</em></p><p> </p>

scholarly journals ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

Sign in / Sign up

Export Citation Format

Share Document