scholarly journals The impact of ethics and fraud pentagon theory on academic fraud behavior

2021 ◽  
Vol 3 (1) ◽  
pp. 49-59
Author(s):  
Dhita Permata Wira Utami ◽  
Dian Indri Purnamasari
Keyword(s):  
Business Ethics ◽  
Quantitative Method ◽  
Accounting Students ◽  
Primary Data ◽  
Independent Variables ◽  
Academic Fraud ◽  
Ethics Courses ◽  
The Impact

This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.

scholarly journals Customer Satisfaction and Customer Loyalty: Leading Super Markets in Jaffna District, Sri Lanka

2017 ◽  
Vol 8 (2) ◽  
pp. 67
Author(s):  
Kumaradeepan V. ◽  
Pathmini, M G S
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Sri Lanka ◽  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Random Sampling ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Primary Data ◽  
The Impact

The topic of the research is Customer Satisfaction (CS) and Customer Loyalty (CL); special reference to the leading supermarkets in Jaffna. The objective of the research is to identify the impact of Customer Satisfaction on Customer Loyalty of leading Supermarkets in Jaffna, Sri Lanka. The research is simply deductive approach to find out the impact between Customer satisfaction and Customer loyalty. Quantitative method is available based on primary data. At present there are 08 numbers of supermarkets functioning in Jaffna district and popular three were selected. Random sampling technique is used to collect the data from customers of supermarkets in selected area. The analysis is carried out using a sample of 240 customers in Jaffna and only 218 were taken to analyze. ‘Statistical Package for Social Sciences’ (SPSS) 22.0 version was used in order to analyze the data. Correlation was used to find the connection between Customer Satisfaction and Customer Loyalty. Also Regression analysis is used to predict the value of a variable based on the value of two or more other variables. Also found that about 40 percent connection between Customer Satisfaction and Customer Loyalty and also found around 16% affect by Customer satisfaction to Customer loyalty.

scholarly journals PENGARUH PERILAKU TIDAK JUJUR DAN KOMPETENSI MORAL TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD) MAHASISWA AKUNTANSI

2016 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Dyon Santoso ◽  
Harti Budi Yanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Research Data ◽  
Accounting Students ◽  
Primary Data ◽  
Moral Competence ◽  
Academic Fraud

<span class="fontstyle0">The objectives of this research is to analyze and provide empirical proves about the influences of dishonesty behavior dan moral competence towards academic fraud of accounting students. The variable used in the research are dishonesty behavior and moral competence. The population of the research is the accounting students from Trisakti University, Bina Nusantara University, and Indonesia Banking School. 242 respondents has been involved as sampels in the research. Data used in the research consist of primary data collected using a questionaire. Multiple regression analysis will be used in the data analysis to test the hypotheses, and the data will be tested using the 20 version of SPSS The result of the test shows us that dishonesty behavior is proven to have an effect on the academic fraud of accounting students. While moral competence has not shown an effect on the academic fraud of accounting students.</span>

scholarly journals SENSITIVITAS ETIS DAN PERTIMBANGAN MORAL MAHASISWA AKUNTANSI TERHADAP DILEMA BISNIS

2019 ◽  
Vol 8 (1) ◽  
pp. 26-40
Author(s):  
Kiki Apriyana ◽  
Lisa Martiah Nila Puspita
Keyword(s):  
Regression Analysis ◽  
Negative Influence ◽  
Moral Intensity ◽  
Moral Judgments ◽  
Accounting Students ◽  
Primary Data ◽  
Ethical Sensitivity ◽  
Societal Pressure ◽  
Moral Judgements ◽  
The Impact

and perceived societal pressure) to the ethical sensitivity and moral judgments of accounting students andto prove the influence of the dimension of moral intensity to the moral judgments through ethical sensitivity. Thisstudy used four case scenarios to explain the impact of the dimension of moral intensity, such as passing ofcompany policies, approving of a questionable expense report, manipulating of company books, and extending ofquestionable credit, by using 85 samples of accounting students in University of Bengkulu. Primary data wereobtained from the result of the dissemination of the questionnaires. The testing of hypotesis in this study was usingmultiple regression analysis and hierarchical regression analysis. The result showed that perceived overall harmhas negative influence to the ethical sensitivity and moral judgements of accounting students, meanwhile perceivedsocietal pressure has positive influence to the ethical sensitivity and moral judgments of accounting students. Theresult also showed that the perceived overall harm and perceived societal pressure influence moral judgements ofaccounting students through ethical sensitivity.Key words: Ethical Sensitivity, Moral Judgments, Moral Intensity, Perceived Overall Harm, and PerceivedSocietal Pressure.

scholarly journals The Impact of Psychological Factors on Productivity of Agricultural Financing: An Evidence from Punjab, Pakistan

2020 ◽  
Vol 2 (2) ◽  
pp. 72-79
Author(s):  
Fakhar Imam ◽  
Allah Bakhsh
Keyword(s):  
Perceived Control ◽  
Psychological Factors ◽  
Agricultural Land ◽  
Personality Characteristic ◽  
Primary Data ◽  
Agricultural Finance ◽  
Independent Variables ◽  
Binary Logit ◽  
The Impact ◽  
First Time

The purpose of this study was to estimate the impact of psychological factors of farmers on the productivity of agricultural finance used for agriculture purposes. The independent variables include the socio-economic and psychological factors of the farmers. The psychological factors used in the study are trust, impulsiveness, perceived control, agreeableness, extraversion, organizational commitment, and risk aversion characteristics of the farmers. For this study, the primary data were collected through the questionnaire from 400 farmers from district Multan, Punjab.  A binary logit model was used for the analysis. According to the estimated results, the impact of the age of a farmer is negative and significant on the productivity of agriculture financing. There is a positive and significant impact of agricultural land on the productivity of agricultural finance. There is a positive and significant impact of the income level of the farmer on the productivity of the agricultural loan. The farmer’s personality characteristic of having trust in others for the very first time has a positive and significant impact on the productivity of agricultural finance. Lack of perceived control in a farmer’s personality has a negative and significant impact on agricultural productivity while using agricultural finance for the productive purpose at the farm. The impact of agreeableness behavior has negative but significant. Extraversion characteristic has a positive and significant impact on the productivity of the farmers.

scholarly journals Determinan Penggunaan Digital Banking Pada Generasi Milenial Muslim: Pendekatan Technology f Acceptance Model (Studi Kasus Di Kota Jayapura, Indonesia)

2020 ◽  
Vol 6 (3) ◽  
pp. 478
Author(s):  
Ira Eka Pratiwi ◽  
Fachrudin Fiqri Affandy ◽  
Yuyun Rosalina
Keyword(s):  
Technology Acceptance ◽  
Quantitative Method ◽  
Banking Sector ◽  
Ease Of Use ◽  
Primary Data ◽  
Eastern Region ◽  
Perceived Ease Of Use ◽  
Technology Application ◽  
Independent Variables ◽  
Acceptance Model

Digital banking is a technology application developed to make customer transactions easier. Nowadays, millennials have become the market targetting of the banking sector, especially for using digital banking, since they prefer to something modern and instant. This research purposed to examine the determinants of Muslim millennial customer in adopting digital banking with the implementation of the model of technology acceptance (TAM) which includes two predictors including the perceived ease of use and perceived of usefulness. The method was a quantitative method using primary data collected by using questionnaires to 100 Muslim millennials as respondents in Jayapura City, the eastern region in Indonesia. Data collected analyzed wiith multiple liniear regressions. The results showed that both the independent variables, i.e the perceived ease of use and perceived of usefulness significantly affect the intention of Muslim millennials customers in using digital banking partially and simultaneously.

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 Impacting Factors on the Employees’ Performance during Acquisitions: A Study on KASB Bank into Bank Islami Pakistan Ltd

2019 ◽  
Vol 12 (4) ◽  
pp. 123
Author(s):  
Salar Hussain ◽  
Arjumand Bano Soomro ◽  
Arifa Bhutto ◽  
Sobia Shah ◽  
Shazia Shahab Shaikh
Keyword(s):  
Job Satisfaction ◽  
Organizational Change ◽  
Cultural Change ◽  
Banking Sector ◽  
Employee Performance ◽  
Primary Data ◽  
Equation Modeling ◽  
Independent Variables ◽  
Change Communication ◽  
The Impact

Employee performance has a huge effect on success of modern organization. Employees are considered as backbone for any organization that cannot be emulated from the competition, therefore employee performance should be considered major valuable resource. This study has focused on the banking sector where employees&rsquo; performance having huge impact on organization. For this purpose, we chose two banks from Pakistan for acquisition, one is Bank Islami Pakistan Ltd and second KASB Bank were chosen, their acquisition took place on 8th of May 2015. In this study, the employees&rsquo; performance was examined on the bases of few factors like an organizational cultural change, communication between the acquirer and target bank, organizational change managed by the acquirer firm, and job satisfaction of both the acquirer and the target banks&rsquo; employees. We collected the Primary data by using the questionnaire methodology where we collected data from 200 respondents of both banks representing the overall population of the acquirer bank and target bank. The findings of this study were interpreted with the help of Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM), which were used to find the impact of independent variables; cultural change, communication gap, organizational change and job satisfaction on dependent variable(s) which is employees&rsquo; performance. The outcome of our questionnaires data shows that proper management of independent variables can decrease the level of anxiety amongst employees, which affect the industry making a successful acquisition.

Building New Relationships

2020 ◽  
pp. 230-254
Author(s):  
Afaf Mubarak Bugawa ◽  
Noora Abdulla Janahi
Keyword(s):  
Social Media ◽  
Public Sector ◽  
Quantitative Method ◽  
Positive Relationship ◽  
Primary Data ◽  
Intention To Use ◽  
Significant Positive Relationship ◽  
Media Applications ◽  
The Impact ◽  
Shed Light

Given the current widespread popularity of social media, such as Twitter, Instagram, Snapchat, and many other applications, understanding users' attitudes and usage behavior of social media applications becomes a necessity in order to develop future placements of such technologies and increase the level of trust among the users. Therefore, the aim of this chapter is to shed light on the impact of trustworthiness of social media on the intention to use it. Data is gathered through a quantitative method, in which a questionnaire is used as a primary data. A convenient sampling is applied, in which the most easily accessible managers and employees in Ministry of Interior in Bahrain are chosen. The results demonstrate that there is a significant positive relationship between trustworthiness and intention to use social media. The study recommends future works to study the impact of security awareness on the usage of social media in public sector in Bahrain.

scholarly journals The Effect of Religiosity and Ethical Orientation on Perceptions of Undergraduate Accounting Students on Creative Accounting

2020 ◽  
Vol 12 (1) ◽  
pp. 68-76
Author(s):  
Intan Purnama Jaya ◽  
Sukirno Sukirno
Keyword(s):  
Business Ethics ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Accounting Students ◽  
Ethical Orientation ◽  
Ethical Perceptions ◽  
Regression Methods ◽  
Creative Accounting ◽  
Ethics Courses

The purpose of this research is to determine the effect of religiosity and ethical orientation on the perception of creative accounting. The sampling technique used was purposive sampling technique. Students who participated as respondents were as many as 107 students from Universitas Negeri Yogyakarta and 249 students from Universitas Islam Indonesia who were then grouped based on criteria. The criteria used are already or are currently taking intermediate financial accounting 1 and intermediate financial accounting 2 courses, auditing courses, and business ethics courses. Based on the predetermined criteria, a sample of 202 students was obtained consisting of 98 Universitas Negeri Yogayakarta students and 104 Universitas Islam Indonesia students. The students involved in this study were given a questionnaire to fill in and the data obtained were analyzed using multiple regression methods. The results of this study indicate that there is an effect of religiosity on students’ ethical perceptions in creative accounting. The students with high religiosity will have perceptions that are more ethical on creative accounting. The results of the analysis also show that ethical orientation has an effect on creative accounting. This means that the higher the ethical orientation of students, the more ethical their perceptions of creative accounting are.

Sign in / Sign up

Export Citation Format

Share Document