THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.

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Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.322 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3840-3857

Author(s):

Ridho Irmas Ferdian ◽

Mayar Afriyenti

Keyword(s):

Emotional Intelligence ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perceptions ◽

City College ◽

The Individual ◽

Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

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Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p08 ◽

2019 ◽

pp. 201

Author(s):

Kadek Indah Dwi Lestari ◽

I Wayan Ramantha

Keyword(s):

Ethical Behavior ◽

Unethical Behavior ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Perceptions ◽

Analysis Techniques ◽

Ethical Knowledge ◽

And Gender ◽

Positive Effect

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior. Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour

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Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p03 ◽

2019 ◽

Vol 29 (3) ◽

pp. 943

Author(s):

Kadek Putri Prabandari ◽

I Gst Ayu Eka Damayanthi

Keyword(s):

Ethical Behavior ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Ethical Sensitivity ◽

Ethical Perception ◽

Ethical Perceptions ◽

Public Accounting ◽

Analysis Techniques ◽

Public Accountants

The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Keywords : Knowledge; Ethical Sensitivity; Public Accounting; Idealism; Perception.

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PENGARUH MOTIVASI BELAJAR DAN KECERDASAN SPIRITUAL PADA PRESTASI BELAJAR MAHASISWA AKUNTANSI

Widya Akuntansi dan Keuangan ◽

10.32795/widyaakuntansi.v1i2.375 ◽

2019 ◽

Vol 1 (2) ◽

pp. 1-14

Author(s):

Ni Putu Trisna Windika Pratiwi

Keyword(s):

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Learning Motivation ◽

Spiritual Intelligence ◽

Accounting Students ◽

Sample Collection ◽

Learning Achievement ◽

Business Economics ◽

Positive Effect

Learning achievement plays an important role in measuring how much understanding an individual gets in the learning process that has been followed. The purpose of this study is to provide empirical evidence regarding the effect of learning motivation and spiritual intelligence on the learning achievements of accounting students at the Faculty of Business Economics and Tourism, Hindu Indonesia University. The sample collection method used is a nonprobability sampling technique with a saturated sampling method, so that the number of samples used in this study were 68 students. Research data was collected through questionnaires and analyzed using multiple linear regression analysis techniques. The test results in this study prove that learning motivation and spiritual intelligence have a positive effect on student learning achievement.

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Pengaruh Kecerdasan Emosional, Fasilitas Belajar dan Kompetensi Dosen Terhadap Persepsi Prestasi Akademik Mahasiswa Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p13 ◽

2019 ◽

Vol 29 (3) ◽

pp. 1083

Author(s):

Putu Hendra Putra Wahyudi ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Academic Achievement ◽

Emotional Intelligence ◽

Undergraduate Students ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Student Academic Achievement ◽

Analysis Technique ◽

Positive Effect

Student academic achievement is a reflection of the quantity and quality of knowledge that has been mastered by students. The purpose of this study, among others, is to determine the effect, emotional intelligence, learning facilities and lecturer competence on the academic achievement of accounting students. The place to do this research is at the Faculty of Economics and Business, Udayana University. Multiple linear regression analysis is an analysis technique used in this study. The sample of this research is the 2016 accounting undergraduate students with the sample determination method using the Slovin formula. The types of data used in this study are qualitative and quantitative data. Data collection techniques using a questionnaire. The results showed that emotional intelligence, learning facilities and lecturer competence had a positive effect on academic achievement of accounting students. Keywords : Emotional Intelligence; Learning Facilities; lecturer Competence; Academic Achievement.

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Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i02.p03 ◽

2019 ◽

Vol 28 (2) ◽

pp. 852

Author(s):

I Gusti Ngurah Abiana ◽

Ni Ketut Rasmini

Keyword(s):

Regression Analysis ◽

Student Perceptions ◽

Random Sampling ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Stratified Random Sampling ◽

Questionnaire Data ◽

Positive Effect

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.

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Dampak Perilaku Machivellian dan Equity Sensitivity Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Pada Mahasiswa Prodi Akuntansi Manajemen Politeknik Negeri Malang)

JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS ◽

10.29407/nusamba.v5i2.14472 ◽

2020 ◽

Vol 5 (2) ◽

pp. 161-175

Author(s):

Ivana Larasati Putri Navalina ◽

Kurnia Ekasari ◽

Kartika Dewi Sri Susilowati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Equity Sensitivity ◽

Accounting Students ◽

Ethical Perception ◽

Regression Methods ◽

Positive Effect

The purpose of this study to determine the effect of machiavellian and equity sensitivity on ethical perception of accounting students in State Polytechnic of Malang.. The population used in this study were students of accounting management in State Polytechnic of Malang. The sample selection was determined using the purposive sampling method. Based on this method, 209 students were sampled from 1654 population numbers. To test the hypothesis, the researcher used multiple linear regression analysis by using SPSS 16.0. The results of analysis with multiple linear regression methods show that Machiavellian has a positive effect on ethical perception of accounting students. Equity Sensitivity has a positive effect on ethical perception of accounting students. Jointly tested, machiavellian and equity sensitivity have affect on ethical perception of accounting students.

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Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi

JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi ◽

10.36339/jaspt.v5i1.393 ◽

2021 ◽

Vol 5 (1) ◽

pp. 1

Author(s):

Anugrah Nur Wahyuni ◽

Sri Ayem

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Testing Method ◽

Public Accountants ◽

Positive Effect ◽

Public Accountant

This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant. Keywords: Perception, Motivation, Asas Kemandirian and Interest

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PENGARUH PENDIDIKAN, PELATIHAN, DAN PENGALAMAN TERHADAP SKEPTISISME PROFESIONAL AUDITOR

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2020.v4.i2.4376 ◽

2020 ◽

Vol 4 (2) ◽

pp. 246-265

Author(s):

Nurkholis Nurkholis

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Students ◽

Educational Institutions ◽

Test Results ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

The Public ◽

Positive Effect

Professional skepticism is needed by auditors to detect indications of audit fraud and risk. This study aims to examine the effect of education, training, and experience on auditor professional skepticism. This research is based on the theory of cognitive dissonance. The object of this study is the auditor who works at the Public Accounting Firm in Indonesia. Data were collected through a questionnaire and processed using multiple linear regression analysis methods. The test results show that education and experience have a significant positive effect on the level of professional skepticism of auditors. On the other hand, training does not affect the level of auditor professional skepticism. This research provides advice on the development of HR in Public Accounting Firm and curriculum development in educational institutions related to efforts to introduce and add insight to accounting students regarding the importance of applying professional skepticism.Skeptisisme profesional diperlukan oleh auditor untuk mendeteksi indikasi kecurangan dan risiko audit. Penelitian ini bertujuan untuk menguji pengaruh pendidikan, pelatihan, dan pengalaman terhadap skeptisisme profesional auditor. Penelitian ini didasarkan pada teori disonansi kognitif. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Data dikumpulkan melalui kuesioner dan diolah menggunakan metode analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa pendidikan dan pengalaman berpengaruh positif signifikan terhadap tingkat skeptisisme profesional pada auditor. Sedangkan pelatihan tidak berpengaruh terhadap tingkat skeptisisme professional auditor. Penelitian ini memberikan saran terhadap pengembangan SDM di KAP dan pengembangan kurikulum di lembaga pendidikan terkait dengan usaha memperkenalkan dan menambah wawasan kepada mahasiswa akuntansi mengenai pentingnya penerapan skeptisisme profesional.

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Pengaruh Orientasi Etis, Love of money dan Pengalaman Auditor pada Persepsi Etis Auditor mengenai Creative Accounting

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i06.p03 ◽

2020 ◽

Vol 30 (6) ◽

pp. 1369

Author(s):

Pradnya Paramita ◽

I Ketut Suryanawa

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Ethical Orientation ◽

Ethical Perception ◽

Ethical Perceptions ◽

Analysis Techniques ◽

Creative Accounting ◽

Love Of Money ◽

Calculation Results ◽

Public Accountant

The purpose of this study was to determine the effect of Ethical Orientation, Love of money, and Auditor's Experience on the Auditor's Ethical Perceptions regarding Creative accounting. This research was conducted in all Bali Province Public Accountant Offices on auditors in each KAP. This study uses multiple linear regression analysis techniques. From the calculation results, it was found that a sample of 51 respondents who were auditors at each Bali Province Public Accountant Office and had served a minimum of 1 year of service. The analysis shows that Ethical Orientation, Love of money, and Auditor Experience significantly influence the Auditor's Ethical Perception of Creative accounting. Keywords: Ethical Orientation; Love Of Money; Auditor Experience; Ethical Perception; Auditor; Creative Accounting.

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