scholarly journals PENGARUH BYSTANDER EFFECT, WHISTLEBLOWING, DAN PERILAKU ETIS TERHADAP FINANCIAL STATEMENT FRAUD

Paradigma ◽  
2021 ◽  
Vol 18 (2) ◽  
pp. 24-31
Author(s):  
Maharani ◽  
Hadi Mahmudah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Ethical Behavior ◽  
Quantitative Method ◽  
Bystander Effect ◽  
Financial Statement ◽  
Primary Data ◽  
Financial Statement Fraud ◽  
Negative Effect ◽  
Positive Effect

In an organization or company, fraud is usually discovered by people within the organization. The existence of evidence of fraud, whether strong or weak, sometimes does not make people who know the fraud report to the authorities. The purpose of this study was to determine the effect of the bystander effect, whistleblowing, and ethical behavior on financial statement fraud. The method used is a quantitative method. The population in this study were all Bekasi District Civil Servants who served in the financial division of each agency. This study uses primary data from a questionnaire. The data were analyzed using multiple regression analysis. The results of this study indicate that the bystander effect has a positive effect on Financial Statement Fraud, while the whistleblowing variable and eris behavior have a negative effect on Financial Statement Fraud.

scholarly journals Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama

2020 ◽  
Vol 1 (1) ◽  
pp. 56-69
Author(s):  
Recky Suhartanto Lawata ◽  
Fadliah Nasaruddin ◽  
Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Perceived Usefulness ◽  
Primary Data ◽  
The West ◽  
Negative Effect ◽  
Acceptance Model ◽  
Positive Effect

Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.

PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN

2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Annual Report ◽  
Negative Effect ◽  
Positive Effect ◽  
Independent Audit

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion

scholarly journals PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP TINGKAT PROFITABILITAS PADA BAITUL MAAL WAT TAMWIL (BMT) PRINGSEWU

2020 ◽  
Vol 18 (2) ◽  
pp. 310
Author(s):  
Armalia Reny
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Negative Influence ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Significance Level ◽  
Return On Equity ◽  
Capital Adequacy Ratio ◽  
Positive Effect

This research purposed to test wheter or not there is the effect of credit risk as measured by the ratio of  Non Performing Financings (NPF) and Capital Adequacy as measured using the Capital Adequacy Ratio (CAR) to the level of profitability as measured using the ratio of Return On Equity (ROE) on Baitul Maal wat Tamwil (BMT) Pringsewu.Population in this research that the Baitul Maal wat Tamwil Pringsewu. As a sample of financial statement BMT Pringsewu for five years from 2010 until 2014. The analutical method used is multiple regression analysis. Based on the result of  multiple regression analysis with significance level of 5% or 0.05 , then the result of this research can be concluded that (1) simultaneous independent variables that affect the NPF and CAR to ROE (2) NPF has a negative influence on the ROE while (3) CAR positive effect on ROE..

scholarly journals The Effect of Financial Literacy and Financial Experience on SME Financial Behavior in Indonesia

2019 ◽  
Vol 10 (1) ◽  
pp. 40-45
Author(s):  
Wida Purwidianti ◽  
Naelati Tubastuvi
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Financial Literacy ◽  
Education Level ◽  
Financial Behavior ◽  
Company Size ◽  
Control Variables ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

The aim of this study is to examine the effect of financial literacy and financial experience on SMEs financial behavior in Indonesia.The dependent variable is financial behavior while independent variables are financial literacy and financial experience. There are four control variables used, namely company size, business length, age and education level of SME owner. The respondent sample is 42 owners of SMEs in Purwokerto Selatan. This study used multiple regression analysis. The results showed that financial literacy has no effect on financial behavior. Financial experience has a positive effect on financial behavior. While among four control variables, only company size has a significant negative effect on financial behavior. Three control variables have no significant effect on financial behavior. The implication of this study, SME owners have good financial experience will increase financial behavior. Therefore, it is very important to improve the financial experience of SME owners

scholarly journals Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 63-76
Author(s):  
Dian Fathma Alfina ◽  
Amrizal Amrizal
Keyword(s):  
Regression Analysis ◽  
Financial Stability ◽  
Financial Statements ◽  
Positive Influence ◽  
External Pressure ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Independent Variables ◽  
External Pressures ◽  
Negative Effect

This study was to examine the influences of the fraud pentagon theory’s factors towards the financial statement fraud on banking listed in BEI for the period of 2014-2018. This study consisted of nine independent variables. Four variables of pressure (financial stability, external pressure, financial targets, personal financial needs). Two variables of the opportunity (nature of industry, ineffectiveness of monitoring). And a variable of rationalization, competence, and arrogance. Based on the results of Beneish M-Model analysis, out of 43 banks, 28 of them were indicated to have manipulated their financial statements during the study period. Meanwhile, the results of logistic regression analysis showed a positive influence of financial stability (ACHANGE), personal financial needs (OSHIP), nature of the industry (RECEIVABLE), ineffective monitoring (IND), competence (DIRCHANGE), and arrogance (CEOPIC) on financial statement fraud, while external pressures (LEV), financial targets (ROA), and rationalization (AUDCHANGE) have a negative effect on financial statement fraud 

scholarly journals Pengaruh Gaya Hidup Dan Motivasi Belajar Terhadap Prestasi Belajar Mata Pelajaran Pendidikan Kewarganegaraan

2019 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Mimi Fianora
Keyword(s):  
Regression Analysis ◽  
Student Learning ◽  
Multiple Regression Analysis ◽  
Civic Education ◽  
Learning Motivation ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Learning Achievement ◽  
Education Achievement ◽  
Positive Effect

This study aims to analyze empirically the influence of lifestyle and learning motivation on Civic Education achievement of SMAN 1 Kec. Salimpaung Kabupaten Tanah Datar students. This type of research is causative research. The population in this study were all students of SMAN 1 Kec. Salimpaung Kabupaten Tanah Datar. The sample was chosen randomly as many as 23 students in class XII. The data used in the study are primary data derived from randomly distributed questionnaires. This study uses multiple regression analysis with SPSS 21 software. The results of the study indicate that lifestyle variables (X1) have a significant positive effect on student learning achievement (Y). Learning motivation variable (X2) has no significant effect on student learning achievement.

scholarly journals Analysis of the Variables that Affect Bookstore Customer Satisfaction

2015 ◽  
Vol 3 (2) ◽  
pp. 27-36
Author(s):  
Elis Ratna Wulan ◽  
Uus Ahmad Husaeni
Keyword(s):  
Regression Analysis ◽  
Customer Satisfaction ◽  
Multiple Regression Analysis ◽  
Consumer Satisfaction ◽  
Corporate Image ◽  
Primary Data ◽  
Product Price ◽  
Rival Firms ◽  
A Company ◽  
Positive Effect

Competition, which becomes more widespread, complex, and intense, drives companies to must be able to see the various opportunities that exist and to identify strategies for creating customer satisfaction. As an example of a company must be able to produce products with good quality, reasonable price, facilities, and companies are able to create a positive image in the eyes of consumers. This strategy is quite important in facing the competitive level of competition with rival firms. This research is aimed to analysis simultaneously or partially positive effect of the facilities, prices and corporate image on customer satisfaction, as well as analyzing the most dominant variable in effecting bookstore customer satisfaction.  Data used in this research are primary data from Tmbookstore customer in Cianjur city, West Java Indonesia, which were collected from respondents using valid and reliable questionnaire. A total of 100 respondents were selected from Tmbookstore visitors by accidental sampling. Data were analyzed using multiple regression analysis. Results of the research indicate that product, price, location, and simultaneously affect to bookstore consumer satisfaction. Partially, only two of the three variables that affect bookstore consumer satisfaction namely price and company image. Image of the company is the most a dominant impact on bookstore customer satisfaction.

scholarly journals Pengaruh Struktur Kepemilikan dan Pajak Perusahaan Terhadap Pembayaran Dividen

2019 ◽  
Vol 2 (1) ◽  
pp. 28-35
Author(s):  
Dara Ayu Nianty
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Method ◽  
Secondary Data ◽  
Financial Statement ◽  
Analysis Technique ◽  
Manufacturing Company ◽  
Testing Of Hypotheses

This research aims to analyze the managerial structure and tax on the dividen payment. This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in manufacturing company since 2014-2016. The analysis technique of data used in this research was multiple regression analysis technique. The researcher concluded that the testing of hypotheses in the research indicated that managerial structure and tax significant and positive of dividen payment.

scholarly journals Harapan, Tawakal, dan Stres Akademik

2017 ◽  
Vol 2 (1) ◽  
pp. 94
Author(s):  
Anni Zulfiani Husnar ◽  
Siti Saniah ◽  
Fuad Nashori
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Undergraduate Students ◽  
Quantitative Method ◽  
Academic Stress ◽  
Research Data ◽  
Stress Scale ◽  
Negative Effect

<p class="IABSTRAK"><strong>Abstract</strong>: This study aimed to find out the effect of hope and tawakal toward academic stress among undergraduate students. This study used quantitative method with 102 under­graduate students from Islamic college as subjects of this research. Data were collected through three reliable and valid scales; Hope Scale, Tawakal Scale, and Academic Stress Scale. The result of data using multiple regression analysis showed a negative effect of hope and tawakal together toward academic stress among undergraduate students.</p><p><strong>Abstrak:</strong> Penelitian ini bertujuan untuk melihat pengaruh harapan dan tawakal terhadap stres akademik pada mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan subjek sebanyak 102 mahasiswa S1 di salah satu perguruan tinggi Islam di D.I. Yogyakarta yang ditentukan dengan teknik <em>accicedental sampling.</em> Data dikumpulkan melalui pemberian tiga skala kepada masing-masing subjek, yaitu Skala Harapan, Skala Tawakal, dan Skala Stres Akademik yang reliabel dan valid. Hasil analisis data menggunakan regresi berganda menunjukkan adanya pengaruh negatif dari harapan dan tawakal secara bersama-sama terhadap stres akademik pada mahasiswa. </p><p align="center"><strong><em> </em></strong></p>

scholarly journals Pengaruh Independensi, Akuntabilitas, Time pressure dan Due Professional Care Terhadap Kualitas Audit pada Inspektorat Musi Banyuasin Sekayu

2019 ◽  
Vol 14 (2) ◽  
pp. 65-79
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Time Pressure ◽  
Simultaneous Testing ◽  
Negative Effect ◽  
Professional Care ◽  
Positive Effect ◽  
Analyze Data

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.

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