INTERAKSI BUDAYA ETIS DAN KECERDASAN SPIRITUAL PADA HUBUNGAN MUATAN ETIKA DAN PERILAKU ETIS MAHASISWA (Survey pada Pendidikan Vokasi Akuntansi di Yogyakarta)

Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Vocational Education ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Ethical Culture ◽  
Research Use ◽  
Ethical Content ◽  
The Relationship

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.

scholarly journals INTERAKSI BUDAYA ETIS DAN KECERDASAN SPIRITUAL PADA HUBUNGAN MUATAN ETIKA DAN PERILAKU ETIS MAHASISWA (Survey pada Pendidikan Vokasi Akuntansi di Yogyakarta)

Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Vocational Education ◽  
Ethical Behavior ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Ethical Culture ◽  
Research Use ◽  
Ethical Content ◽  
The Relationship

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.

scholarly journals HUBUNGAN KEKUATAN OTOT TUNGKAI DAN KOORDINASI MATA KAKI TERHADAP HASIL SHOOTING BOLA DIAM KE ARAH GAWANG

2019 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Jack suman Rulis Manurung
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Muscle Strength ◽  
Measurement Techniques ◽  
Sampling Technique ◽  
Leg Muscle ◽  
Relationship Of ◽  
The Relationship ◽  
Computerized System ◽  
Method Of Correlation

The purpose of this research is to find out: 1) The relationship of leg muscle strength to the results of shooting the silent ball towards the goal. 2) Relationship between ankle coordination and the result of shooting the ball silently towards the goal. 3) The relationship between leg muscle strength and ankle coordination towards the results of shooting the ball silently towards the goal.The method used in this study is a method of correlation with test and measurement techniques. Data analysis was carried out by a computerized system with simple or multiple regression analysis. The population in this study were students who participated in extra-curricular football at Pontianak's N 8 High School, totaling 22 people. In this study, there was no sampling technique because it took all the population who participated in 22 extra-curricular activities.The results of the analysis of the data obtained indicate that: 1) There is a relationship between leg muscle strength to the results of shooting the silent ball towards the goal. 2) There is a coordination relationship between the ankles and the result of shooting the silent ball towards the goal. 3) There is a relationship between leg muscle strength and ankle coordination towards the results of shooting the silent ball towards the goal.The amount of donation given by leg muscle strength to the results of silent ball shooting towards the goal was 52.1%, while the coordination contribution of the ankle to the results of silent ball shooting towards the goal was 25.3%. While the magnitude of the contribution given by the two variables, namely leg muscle strength and ankle coordination was 59% of the results of shooting the silent ball towards the goal. It is recommended that in addition to practicing silent ball shooting techniques towards the goal, leg muscle strength should be taken into consideration for the trainer in giving a portion of training.

scholarly journals The Relationship between Resilience, Psychological Hardiness, Spiritual Intelligence, and Development of the Moral Judgement of the Female Students

2016 ◽  
Vol 12 (3) ◽  
pp. 170
Author(s):  
Kobra Darvishzadeh ◽  
Zahra Dasht Bozorgi
Keyword(s):  
Regression Analysis ◽  
High School Students ◽  
Data Analysis ◽  
Moral Judgment ◽  
Multivariate Regression Analysis ◽  
Female Students ◽  
Spiritual Intelligence ◽  
School Students ◽  
Psychological Hardiness ◽  
The Relationship

<p>This study aims to determine the relationship between resilience, psychological hardiness, spiritual intelligence, and development of the moral judgment of the female students in 2014. The research sample included 200 female high school students of District 2, Ahvaz-Iran in educational year of 2014-15 that were selected using the available sampling method. In this paper, for measuring the resilience, psychological hardiness, and spiritual intelligence, resilience scale, Ahvaz Hardiness questionnaire, and moral judgment questionnaire were used, respectively. For data analysis, in addition to the descriptive statistics, inferential statistical such as Pearson's correlation coefficient and multivariate regression analysis using the simultaneous method was used. Data analysis showed that there is a positive and significant relationship between the psychological hardiness, spiritual intelligence, and growth of the moral judgment. Moreover, results of the regression analysis showed that predictor variables are effective in clarifying the 0.41 of the variance of the spiritual intelligence development of the students. </p>

ANALISIS PENGARUH FIRM SIZE DAN PROFITABILITAS TERHADAP ISLAMIC SOCIAL REPORTING (ISR) DENGAN EARNING GROWTH SEBAGAI VARIABEL MODERATING PADA JAKARTA ISLAMIC INDEX (JII)

1970 ◽  
Vol 18 (1) ◽  
pp. 137-150
Author(s):  
Titin Hartini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Sampling Technique ◽  
Social Reporting ◽  
Analysis Method ◽  
Earning Growth ◽  
Independent Variables ◽  
Dependent Variables ◽  
The Relationship

This study aims to determine and analyze the effect of Firm Size and Profitability on Islamic Social Reporting, and see whether Earning Growth can strengthen or weaken the relationship between independent variables to the dependent variable. This research takes object in companies registered in Jakarta Islamic Index (JII) for period 2011-2015, amounted to 30 companies and obtained by 12 companies by using purposive sampling technique. Data analysis method used is multiple regression analysis. Based on the results of simultaneous research all the variables berpegaruh against Islamic Social Reporting, but partially, only Firm Size that affect the Islamic Social Reporting. In addition, Earning Growth can not strengthen or weaken the relationship between independent variables and dependent variables.

scholarly journals PENGARUH KEPEMIMPINAN DAN INTEGRITAS TERHADAP KINERJA ANGGOTA POLISI MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING

2018 ◽  
Vol 11 (2) ◽  
pp. 128
Author(s):  
Damar Tedja Sukmana ◽  
Indarto Indarto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Police Officer ◽  
Multiple Regression ◽  
Work Satisfaction ◽  
Sampling Technique ◽  
Measuring Instrument ◽  
Officer Performance ◽  
The Relationship

<p>Penelitian ini bertujuan untuk mengetahui hubungan antara kepemimpinan dan integritas terhadap kinerja anggota polri Ditreskrimum Polda Jateng dengan kepuasan kerja sebagai variabel intervening.</p><p>                Sampel penelitian 96anggota polri Ditreskrimum Polda Jateng yang didapatkan dengan teknik <em>purposive</em> sampling. Alat ukur yang digunakan pada penelitian ini adalah SmartPLS 3.0. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi berganda.</p><p>                Hasil penelitian menunjukkan bahwa semua variabel independen (kepemimpinan dan integritas) mempengaruhi kinerja anggota polri Ditreskrimum Polda Jateng secara langsung. Kepuasan kerja Gaya kepemimpinan mempengaruhi kinerja anggota polri Ditreskrimum Polda Jateng sementara kepuasan kerjaterbukti sebagai variabel mediasi antara kepemimpian dan integritas terhadap kinerja anggota Polri.</p><p> </p><p><em>This study aims to determine the relationship between leadership and integrity to police officer performance at Ditreskrimum Polda Jateng with work satisfaction as intervening variable. </em></p><p><em>The research sample was 96 members of the police officerDitreskrimum Polda Jateng obtained by purposive sampling technique. Measuring instrument used in this study is Smart PLS 3.0. Methods of data analysis used in this study is a multiple regression analysis. </em></p><p><em>                The results showed that all variable independent (leadership and integrity) affent to police officer performance directly. work satisfaction affent to police officer performance and work satisfaction as intervening variable between leadership and integrity to police officer performance.</em></p>

scholarly journals PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 1 (2) ◽  
pp. 191-209
Author(s):  
Elis Istanti ◽  
Jawoto Nusantoro ◽  
Gustin Padwa Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Descriptive Statistics ◽  
Coefficient Of Determination ◽  
Professional Certification ◽  
Study Program ◽  
Analysis Techniques ◽  
The Relationship

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.  

scholarly journals Kecerdasan Emosional, Kecerdasan Intelektual dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Dasar Dengan Motivasi Sebagai Variabel Moderating

2017 ◽  
Vol 1 (2) ◽  
pp. 93
Author(s):  
Fitri Nuraini
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Sampling Technique ◽  
Spiritual Intelligence ◽  
Analysis Tool ◽  
Study Program ◽  
Moderating Variables ◽  
New Students ◽  
Convenience Sampling ◽  
The Relationship

Basic accounting is very important as the beginning to understand the concept of accounting, if on the basis of it can not fully understand then for the next is also difficult. The concept of introduction accounting is very important, especially for new students, like a building or a house then introduction accounting is the foundation. This study examines the effect of emotional intelligence, intellectual intelligence and spiritual intelligence on basic accounting comprehension with motivation as a moderating variable. In relation to moderating variables, researchers in this case choose motivation as a moderator of the relationship between emotional intelligence, intellectual intelligence and spiritual intelligence with basic accounting comprehension. The population used in this study was 104 students of Accounting Study Program in Semester 1 and 3 of Muhammadiyah University of Surabaya. The sampling technique uses convenience sampling with sampling of 77. The study used Moderated Regression Analysis (MRA) analysis tool. The result of research shows that (1) emotional intelligence and spiritual intelligence have an insignificant effect on basic accounting comprehension, (2) intellectual intelligence has significant effect on basic accounting comprehension, (3) motivation does not moderate the influence of emotional intelligence, intellectual intelligence and spiritual intelligence toward understanding of accounting basic. 

scholarly journals PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PEPAJAKAN SEBAGAI PEMODERASI

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Axel Axel, Mulyani
Keyword(s):  
Data Analysis ◽  
Hypothesis Testing ◽  
Test Validity ◽  
Sampling Technique ◽  
Research Use ◽  
Validity And Reliability ◽  
State Revenue ◽  
Tax Amnesty ◽  
The Government ◽  
The Relationship

Tax is the largest source of state revenue for the Indoensian budget. Efforts by the government to obtain state revenues through taxes are still not effective. Therefore, the government held a socialization on taxes and set tax amnesty policy. This study aims to determine the effect of tax amnesty on individual entrepreneurs taxpayer compliance with knowledge of taxation as a moderating variable. The population of this study is an individual entreprenuers taxpayer who conducts business activities in ITC Cempaka Mas. Data and information obtained from the questionnaires filled out by respondents, 100 individual entrepreneurs taxpayers. This research was conducted by distributing questionnaires with judgmental sampling technique. This research use likert scale; SPSS 22; Test Validity and Reliability; Classic assumption test; Hypothesis testing. The result of data analysis shows that tax amnesty have positive and significant effect to individual entrepreneurs taxpayer compliance. Taxation knowledge has a positive and significant effect on taxpayer compliance of private entrepreneur. Another result that can be concluded is the knowledge of taxation has no effect in moderating the relationship between tax amnesty and individual entrepreneurs taxpayer complianceKeywords : Tax Amnesty, Taxation Knowledge, and Individual Entrepreneurs Taxpayer Compliance

scholarly journals Pengaruh Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Emiten LQ 45 Tahun 2009-2018

2020 ◽  
Vol 30 (2) ◽  
pp. 528
Author(s):  
Ni Putu Laksmi Narayanti ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Prices ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Total Observation ◽  
The Relationship

This study aims to obtain empirical evidence of the relationship between dividend policy and profitability on the o stock prices. The population in this study are companies registered in the LQ-45 period 2009 - 2018, the reason issuers contained in this index tend to distribute dividends and have high trade liquidity. The sampling technique in this study was purposive sampling and the total observation companies were 6 sample companies. Data analysis techniques using Multiple Linear Regression Analysis. As the results, the devidend policy brings a possitive effect on the stock prices, and the profitability that has been proxied by ROA also brings a possitive effect on the company’s stock price. Keywords: Devidend Policy; Stock Prices; Profitability; LQ45.

scholarly journals THE EFFECT OF COSTLY–TO-IMITATE CAPABILITIES ON SUSTAINED COMPETITIVE ADVANTAGE IN MANUFACTURING FIRMS IN NIGERIA

2021 ◽  
pp. 16-29
Author(s):  
Vito Baridula ◽  
◽  
Adanma Mekuri-Ndimele ◽  
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Social Science ◽  
Competitive Advantage ◽  
Sample Size ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Sustained Competitive Advantage ◽  
The Relationship ◽  
Structured Questionnaire

The study examined the effect of costly–to-imitate capabilities on sustained competitive advantage in manufacturing firms in Nigeria. A sample size of 248 was determined from a population of 700 respondents using Taro Yamene’s sampling technique. Data were collected through structured questionnaire and 248 copies of questionnaire were distributed out of which 232 copies were found useful for data analysis. The data were analyzed using Regression Analysis which was facilitated through Statistical Package for Social Science (SPSS Version 23.0). The findings showed a significant effect of costly–to-imitate capabilities on sustained competitive advantage in manufacturing firms in Nigeria. Based on the findings, the study concludes that costly–to-imitate capabilities significantly affect sustained competitive advantage in manufacturing firms in Nigeria. Hence, the study recommended that management should cultivate a distinctive unique organizational culture that other businesses will find it challenging to emulate. They should establish and pursue ambiguous cause that other firms find it hard to embark on and social complexity that focus on the relationship between managers and employees; managers and directors; the firm and the society (supplier, customers, government and union and associations) in order to gain sustained competitive advantage.

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