PENDEKATAN BARU PENGEMBANGAN ETIKA PROFESI AKUNTAN : ANTESEDEN PERILAKU MORAL MAHASISWA AKUNTANSI PERSPEKTIF REST COGNITIVE MODEL

Author(s):  
Riung Ersa Gumayal ◽  
Dandes Rifa

This study aims to find a new approach to ethical development of accounting profession: antecedents of the behavior of accounting students moral perspective of cognitive models rest. The research was conducted by using a purposive sampling method with the requirements of accounting students who are taking courses in auditing. This study obtained a sample of accounting students at four universities in the city of Padang. Number of questionnaires distributed to respondents as much as 120 sheets and questionnaires that can be analyzed further as many as 96 sheets. Data analysis was performed by multiple regression method using the SPSS program. These results indicate that the first hypothesis (a), moral thinking no significant effect on moral sensitivity, moral considerations, and moral character (b), moral reasoning significantly affect the moral motivation. The second hypothesis (a), the orientation of ethics  significant effect on moral considerations, (b) the orientation of ethics no significant effect on moral sensitivity, moral motivation, and moral character. The third hypothesis: gender no significantly influence the moral sensitivity, moral judgment, moral motivation and moral character. The four hypothesis (a) cumulative grade point average significantly influence the moral sensitivity, (b) grade point average no significant effect on moral judgment, moral motivation and moral character.

2010 ◽  
Vol 3 (9) ◽  
pp. 17-22
Author(s):  
Johnson Ademola Adewara ◽  
Ismail Adedeji Adeleke ◽  
Rotimi Kayode Ogundeji ◽  
Edesiri Bridget Ahani

The study compares the performance of distance learning students with full-time students in a traditional face-to-face learning environment. This study is one aspect of a larger research project designed to gain insight into factors that may influence the performance of distance learning students. The data used in the study represent the graduating GPA (Grade Point Average) and CGPA (Cumulative Grade Point Average). The result showed that students of Distance Learning Institute (DLI) performed better in business administration than the mainstream students, while the mainstream accounting students perform better than the DLI accounting students. Results indicated that there was a statistically significant difference in final grades of these groups of students.


2012 ◽  
Vol 2 (3) ◽  
pp. 81 ◽  
Author(s):  
Erlane K Ghani ◽  
Jamaliah Said ◽  
Kamaruzzaman Muhammad

This study examines whether factors identified in the literature as influencing students’ performance explain students’ performance in an Advanced Financial Accounting course. Three variables are chosen: teaching format, cumulative grade point average and study effort to examine their effect on students’ performance. Using questionnaire and experimental approaches on 129 students who were enrolled in Advanced Financial Accounting course in a public university in Malaysia, the results in this study indicate all three variables examined are associated with students’ performance. These results could assist academics in understanding and developing strategies that could be apply at the beginning of the course to ensure students’ performance could be improved.   Keywords: Students’ performance, Advanced Financial Accounting (AFA), Teaching Format, Cumulative Grade Point Average, Study Effort.


2017 ◽  
Vol 26 (4) ◽  
pp. 321-335
Author(s):  
Yoseph Shumi Robi

The purpose of this study was to investigate the extent to which diploma graduates’ Cumulative Grade Point Average (CGPA) predicts their success in teachers’ professional licensing written exam result (TPLWER). A total of 588 graduating students (317 males and 271 females) were included in the study. Correlation, simple regression analyses, and independent sample t-test were employed on the data. The result revealed a statistical significant correlation between CGPA and TPLWER. CGPA appeared to be valid predictor of success of TPLWER and accounted for 33.40% of the variation in TPLWER. The results indicated statistically significant gender differences in diploma graduates’ CGPA and TPLWER.


Author(s):  
Anan Sarah ◽  
Mohammed Iqbal Hossain Rabbi ◽  
Mahpara Sayema Siddiqua ◽  
Shipra Banik ◽  
Mahady Hasan

F1000Research ◽  
2019 ◽  
Vol 8 ◽  
pp. 154
Author(s):  
Roseline O. Ogundokun ◽  
Marion O. Adebiyi ◽  
Oluwakemi C. Abikoye ◽  
Tinuke O. Oladele ◽  
Adewale F. Lukman ◽  
...  

Cumulative grade point average (CGPA) is a system for calculation of GPA scores and is one way to determine a student's academic performance in a university setting. In Nigeria, an employer evaluates a student's academic performance using their CGPA score. For this study, data were collected from a student database of a private school in the south-west geopolitical zone in Nigeria. Regression analysis, correlation analysis, and analysis of variance (F-test) were employed to determine the study year that students perform better based on CGPA. According to the results, it was observed that students perform much better in year three (300 Level) and year four (400 Level) compared to other levels. In conclusion, we strongly recommend the private university to introduce program that will improve the academic performance of students from year one (100 level).


2018 ◽  
Vol 7 (2.27) ◽  
pp. 113
Author(s):  
V Chandra Prakash ◽  
J K. R. Sastry ◽  
K. Anusha ◽  
P Ashok Kumar ◽  
N. Venkatesh ◽  
...  

Career assessment is useful for a student in order to know the suitable jobs for him/her in future basing on student’s knowledge memory power, Intelligence, psychological aptitude, etc. During the academic program of a student, it is very important to assess the appropriate career(s), so that a student can select some appropriate electives and some specialized subjects, which lead to an appropriate career(s). In the process of academic program of a student, it is highly essential to plan his/her career. Generally, the career counselor in an institution analyzes the student’s academic record/Cumulative Grade Point Average (C.G.P.A.) and predicts suitable career(s) in industry. In case of students belonging to Computer Science and Engineering branch, counselor will suggest some appropriate jobs in software industry viz. software designer, software engineer, tester, marketing person, etc. based on the academic record. Apart from academic record, one should also consider the student’s psychological factors like intelligence, problem solving ability, patience, etc. to predict a better career. We developed an expert system for predicting career by assessing psychological factors of a student like problem solving ability, intelligence and patience levels of a student. In order to assess these psychological factors, we developed 8-puzzle game to assess student’s intelligence and planning ability levels, fastness in playing game, and patience levels. The system requests the student to play 8-puzzle game many times and displays the scores of student. A career table is designed which consists of list of careers in software industry and the minimum levels of requirements in academic record, intelligence, patience, etc. The academic record and psychological factors of the student are compared with the minimum levels required for each career and thus the system predicts the matching career(s) for the student.  


1976 ◽  
Vol 38 (3) ◽  
pp. 711-721 ◽  
Author(s):  
Sara H. Dinius ◽  
Sherwood C. McIntyre

250 university students were administered the “Einstellung” Water Jug Test. College grade point average, high school grade point average and American College Testing Program scores were collected for 184 of the subjects. Six measurements from the Einstellung test were analyzed to determine their power to (1) discriminate accounting majors from non-accounting majors (majors) and (2) discriminate students who were successful in accounting from those who were not (success). Two measurements significantly discriminated subjects by major and four measurements discriminated subjects by success. Three measurements from the Einstellung test were intercorrelated with the demographic data; nine of the correlations showed statistical significance. A multiple correlation, in which success was the criterion and the eight measures the predictors, showed a multiple R = .640. It was concluded that the addition of the Einstellung test to a traditional testing battery will raise the level of the “predictive plateau.”


2020 ◽  
Vol 7 (10) ◽  
pp. 109-115
Author(s):  
Cyndra Robert Budull ◽  
Nur Khairunisa Abu Talip ◽  
Noreriani Sabturani ◽  
Theresa Ahing ◽  
Muhamad Syukrie Abu Talip

The study aimed to explore the relationship between emotional intelligence (EI) and academic achievement (AA) among undergraduate university students in Malaysia. Four hundred and sixty (n=460) undergraduate university students in Malaysia involved in the present study. The Assessing Emotional Scale (AES) questionnaire was used to measure EI, while the Cumulative Grade Point Average (CGPA) used to determine AA scores. Pearson correlations were utilized to examine the relationship between EI and AA. The findings showed positive and weak relationship between overall emotional intelligence (EI) and academic achievement (r=.090), perception of emotion (PE) and academic achievement (r=.016) and managing others’ emotion (MOTE) and academic achievement (r=.044). Perception of Emotion (PE) are found significantly and positively correlate with academic achievement (r=.101). A significant positive relationship also reported between Managing Own Emotion (MOE) and academic achievement (r=.123). This study helps in understanding and providing information on the university students’ emotional intelligence and academic achievement during undergraduate life.


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