ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA

2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M
Keyword(s):  
Ethical Behavior ◽  
Ethical Reasoning ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.

scholarly journals Assessing the Ethical Behavior of Accounting Accounts Through the Application of the Tri Kaya Parisudha Philosophy on Equity Sensitivity and Ethical Sensitivity

2021 ◽  
Vol 5 (3) ◽  
pp. 361
Author(s):  
Mertyani Sari Dewi ◽  
Komang Trisna Sari Dewi ◽  
Made Dwi Ferayani
Keyword(s):  
Ethical Behavior ◽  
Reporting System ◽  
Partial Least Square ◽  
Least Square ◽  
Equity Sensitivity ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Government ◽  
Positive Effect

The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. 

scholarly journals CONSUMER TRUST IN ONLINE PURCHASE DECISION

2020 ◽  
pp. 142-149
Author(s):  
Febrina Mahliza
Keyword(s):  
Perceived Risk ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Consumer Trust ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Online Purchase ◽  
Positive Effect

Trust plays an important role in online purchasing. Trust issues that arise in online purchasing occur since consumers cannot verify the product directly. This study aims to analyze the antecedents of trust in terms of online purchase decision and analyze the effect of trust on online purchase decision. The sampling technique used in this study was purposive sampling. The total sample of 120 respondents in Jakarta was obtained through the distribution of online questionnaires. The data analysis method used in this study is Partial Least Square (PLS). The results show that brand image and security are the antecedents of trust which have a significant positive effect on trust. The results show that perceived risk is the antecedent of trust which has a significant negative effect on trust. The results also show that consumer trust has a significant positive effect on online purchase decision. KEYWORDS: trust, antecedents, purchase decision, partial least square

scholarly journals ANALISIS STRUCTURAL EQUATION MODELLING PENDEKATAN PARTIAL LEAST SQUARE DAN PENGELOMPOKAN DENGAN FINITE MIXTURE PLS (FIMIX-PLS) (Studi Kasus: Kemiskinan Rumah Tangga di Indonesia 2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 35-45
Author(s):  
Esta Dewi Anggita ◽  
Abdul Hoyyi ◽  
Agus Rusgiyono
Keyword(s):  
Structural Equation Modelling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Finite Mixture ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Equation Modelling ◽  
The Relationship ◽  
Positive Effect

Poverty is a complex and multidimensional problem that links several dimensions. Statistical method that can explain the relationship between one latent variable with others is Structural Equation Modelling (SEM). The purpose of this study is to create a structural model of the relationship between education, health, economy and poverty in Indonesia in 2017 by using Structural Equation Modeling with Partial Least Square approach (SEM-PLS) based on predetermined indicators with the results of 11 valid indicators. Based on the model obtained, health has a significant positive effect on education, health and education have a significant positive effect on the economy and the economy has a significant negative effect on poverty. Segmentation based on the relationship of latent variables in structural models can be overcome by Finite Mixture Partial Least Square (FIMIX-PLS) so that it can identify poverty areas in each province in Indonesia with more homogeneous characteristics. The best segmentation result is number of segments (K) = 2 obtained based on the criteria of AIC, BIC, CAIC and Normed Entropy (EN) with an EN value of 0.964 which means the quality of segment separation is very good. Papua and West Papua provinces form one segment in segment 2, while 32 other provinces form one segment in segment 1.Keywords: Poverty, Structural Equation Modelling, Partial Least Square, Finite Mixture, Segmentation.

scholarly journals PENGARUH KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI HARGA DAN KUALITAS PELAYANAN TERHADAP REPEAT BUYING (Studi Pada Pelanggan Barbershop di Kota Malang)

2020 ◽  
Vol 13 (2) ◽  
pp. 131
Author(s):  
Achmad Zaini ◽  
Diana Eka Poernamawati
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Analytical Tool ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Pls Analysis ◽  
The Relationship ◽  
Positive Effect

This study aims to analyze the variables of price and quality of customer in influencing repeat buying both directly and indirectly through variable of customer satisfaction. The analytical tool used in this study is Partial Least Square (PLS) analysis. The results showed several findings that were consistent with previous studies. The price variable has a significant positive effect on Barbershop customer satisfaction The service quality variable has a significant positive effect on customer satisfaction Variable customer satisfaction has a significant effect on repeat buying Price variable has no significant effect on repeat buying. Price variable has a significant positive effect on repeat buying through customer satisfaction variables The customer satisfaction variable is a full mediator. Service quality variable has a significant positive effect on repeat buying Service quality variable has a significant positive effect on repeat buying through customer satisfaction variables Variable customer satisfaction is a partial mediator. The relationship between the variables involved are: price, service quality, customer satisfaction and repeat buying of 89.56%,

scholarly journals The effects of machiavellian, equity sensitivity, and ethical sensitivity on the accounting students’ ethical perceptions in perceiving the accountants’ ethics

2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Irodatun Nadilla ◽  
Dodik Juliardi
Keyword(s):  
Data Analysis ◽  
Ethical Behavior ◽  
Sampling Method ◽  
Equity Sensitivity ◽  
Accounting Students ◽  
State Universities ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
Study Program ◽  
Positive Effect

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.

scholarly journals PENGARUH KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP KINERJA KARYAWAN PT. BANK SYARIAH X MELALUI MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 22 (1) ◽  
pp. 42-50
Author(s):  
Rizky Aprilia Ayu Wardani
Keyword(s):  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Indirect Influence ◽  
Pls Analysis ◽  
And Performance ◽  
Positive Effect

Abstract – performance is a record of the outcome of the function of a particular job or activity of an employee for a certain period of time (Gomes, 2000). This study aims to examine the effect of compensation financial and compensation non financial on performance of employee with motivation as intervening variabel involving 35 people as respondent with using partial least square (PLS) analysis method and sobel tests to test the mediating effect. Data were obtained through observation and questionnaire distribution.This study shows two point, first compensation financial has a significant positive effect on work motivation and work motivation has a significant positive effect on employee’s performance. Indirect influence between compensation financial on performance of employee through work motivation that is partial of mediation due to the effect between compensation financial variable on performance also significant. Second, compensation non financial has a significant positive effect on work motivation. Indirect influence between compensation non financial on performance through work motivation that is full of mediation due to the effect between compensation non financial variable on performance of employee not significant. Keywords:  compensation financial, compensation non financial, work motivation, and performance of employee

scholarly journals ANALYSIS OF THE EFFECT OF FINANCIAL LITERATION, FINANCIAL TECHNOLOGY, INCOME, AND LOCUS OF CONTROL ON LECTURER FINANCIAL BEHAVIOR

2020 ◽  
Vol 5 (1) ◽  
pp. 37
Author(s):  
Wahyudi Wahyudi ◽  
Brigitta Azalea Pulo Tukan ◽  
Dahlia Pinem
Keyword(s):  
Locus Of Control ◽  
Financial Literacy ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Partial Least Square Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Financial Technology

<p>This research is a quantitative study that aims to determine the effect of financial literacy, financial technology, income, and locus of control on financial behavior. The population in this study were Lecturers at the Universitas Pembangunan Nasional Veteran Jakarta. The sample size was taken as many as 80 respondents, with methods through nonprobability sampling, purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method with SmartPLS 3.0 software. The results of this study indicate that (1) financial literacy has a significant positive effect on financial behavior. (2) financial technology has no influence and is not significant in financial behavior. (3) income has a significant positive effect on financial behavior. (4) locus of control does not influence financial behavior.</p>

scholarly journals PENGARUH PENGAWASAN INTERNAL, KEMAMPUAN TEKNIK PERSONAL, PROGRAM PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Studi Kasus Pada kantor Kementerian Agama Kab/Kota di Propinsi Banten)

2020 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Enah Unayah
Keyword(s):  
Information Systems ◽  
Internal Control ◽  
Accounting Information ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Significant Positive Effect ◽  
Accounting Information Systems ◽  
Positive Effect ◽  
And Training

This study aims to examine the influence of internal control, personal technical skills, education programs and training on the performance of accounting information systems. The population in this study is the sub-section of administration in the Office of the Ministry of Religious Affairs in the Regency / City in Banten province with the research sample is the Head of Sub division of administration and application operator employees. The sampling method used is purposive sampling. The data in this study was obtained by distributing questionnaires directly to the respondents. Data in this research is analyzed by strcutural equation modeling (SEM) method, with Partial Least Square (PLS) approach. The results of this study indicate that internal control has a significant positive effect on the performance of accounting information systems, the ability of personal techniques has no significant effect on the performance of accounting information systems. While education and training programs have a significant positive effect on the performance of accounting information system.

scholarly journals Effect of compensation on employee performance towards motivation as mediation variable

2019 ◽  
Vol 6 (5) ◽  
pp. 134-143
Author(s):  
Intan Candradewi ◽  
I Gst. A. Manuati Dewi
Keyword(s):  
Employee Performance ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Sample Technique ◽  
Saturated Sample ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to analyze and explain the role of mediation motivation in the relationship of compensation to employee performance at Wisma Prashanti Hospital. The population in this study were employees of Wisma Prashanti Hospital with a total sample of 83 respondents. The sampling technique is carried out is a saturated sample technique, the entire population is used as a sample. The research instrument used a questionnaire and analysis method using Partial Least Square (PLS) with SmartPLS 3.2 software. The results showed (1) compensation has a positive and significant effect on employee performance (2) compensation has a positive and significant effect on motivation (3) motivation has a positive and significant effect on employee performance (4) motivation mediates partially and positively and significantly on the relationship between compensation and employee performance. The implications of the results of this study indicate that compensation is found to be a major factor in improving employee performance.

scholarly journals Pengaruh Citra Destinasi dan Electronic Word of Mouth Terhadap Minat Berkunjung Pada Wisata Pantai Tambakrejo Blitar

2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Umma Latifa Nur Aziza ◽  
Sugeng Purwanto
Keyword(s):  
Word Of Mouth ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Destination Image ◽  
Primary Data ◽  
Electronic Word Of Mouth ◽  
Significant Positive Effect ◽  
Beach Tourism ◽  
Positive Effect

Purpose of this research was to determine the effect of Destination Image and Electronic Word of Mouth on Tourist Visiting Interests on Tambakrejo Beach tourism in Blitar. This research used a quantitative approach. Nonprobability sampling method with purposive sampling technique was used for sampling with research samples obtained as many as 90 respondents. Types primary data is used in this research. Data processing is done by using Partial Least Square (PLS) analysis technique. Results of research showed that: 1) Destination Image had a significant positive effect on Tourist Visiting Interests at Tambakrejo Beach Blitar. 2) Electronik Word of Mouth has a significant positive effect on Turist Visiting Interests at Tambakrejo Beach Blitar.

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