scholarly journals PENGARUH GENDER, RELIGIUSITAS DAN PRESTASI BELAJAR TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (STUDI PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA DI WILAYAH DKI JAKARTA)

2015 ◽  
Vol 2 (1) ◽  
pp. 49 ◽  
Author(s):  
M. Umar Bakri Hutahahean ◽  
Hasnawati Hasnawati
Keyword(s):  
Academic Achievement ◽  
Ethical Behavior ◽  
Test Validity ◽  
Sampling Technique ◽  
Data Retrieval ◽  
Accounting Students ◽  
Analysis Tool ◽  
Snowball Sampling ◽  
Validity And Reliability ◽  
The University

This study discusses the ethical behavior of accountants in the future, in this case is a  student majoring in accounting (studies on student private collage in the DKI Jakarta region). The purpose of this study was to examine the influence of gender, religiosity (intrapersonal and interpersonal religiosity) and the academic achievement (GPA) of the ethical behavior of accounting students. Data retrieval is done by distributing questionnaires to 150 students majoring in accounting at The University of Tarumanegara, University of Persada Indonesia YAI, University of Bina Nusantara, and University of Mercu Buana students. The sampling technique used was Convinience Sample and Snowball Sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regression test using the F test and T test simultaneous partial. The results of this study indicate that there is no influence of gender on the ethical behavior of accounting students; There is intrapersonal influence of religiosity on<br />ethical behavior of accounting students; No interpersonal influence of religiosity on<br />ethical behavior of accounting students; There was no effect of academic achievement (GPA) on the ethical behavior of accounting students.

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals Pengaruh Kualitas Produk, Harga, Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Rumah Makan Dabu-Dabu Iris Fresh Wenang Manado

2019 ◽  
Vol 8 (2) ◽  
pp. 26
Author(s):  
Gahensya Keloay ◽  
Wehelmina Rumawas ◽  
Sandra Asaloei
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Consumer Satisfaction ◽  
Test Validity ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Normality Test ◽  
Quantitative Descriptive

This research was conducted in Dabu-Dabu Iris Fresh Restaurant, Wenang Manado, which aims to find out the 1) effect of product quality ; 2) price and ; 3) service quality on customer satisfaction in Dabu-Dabu Iris Fresh Restaurant, Manado, both individually and in groups. With the focus of the problem is whether product quality, price and service quality affect consumer satisfaction in Rumah Makan Dabu-Dabu Iris Fresh, Wenang Manado. the method used in this study uses quantitative descriptive methods and The population that came in the Dabu-Dabu Iris Fresh Restaurant, Manado Heritage is unknown, therefore the researcher took a sample of 50 respondents using a purposive sampling technique that is consideration of populations that are easily found and this research will only be given to visitors who have visited the House. Eating Dabu-Dabu Iris Fresh, Managing Manado at least 5 times, and the research method used is quantitative descriptive method. The analytical tool used in the data instrument test (validity and reliability test), classic assumption test (normality test, multicollinearity test and heteroscedasticity test), data analysis (multiple regression analysis, test t, F test and test coefficient of determination R2). Based on the t test obtained states that product quality has an influence on customer satisfaction individually. While price is the determination of the value of a product in the minds of consumers that must be paid by consumers to obtain a product of Dabu-Dabu Iris Fresh Restaurant, Wenang Manado. The service quality provided by Dabu-Dabu Iris Fresh Restaurant, Wenang Manado affects consumer satisfaction.

scholarly journals ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Luh Kade Datrini ◽  
Komang Adi Kurniawan Saputra ◽  
Made Andika Pradnyana Wistawan
Keyword(s):  
Emotional Intelligence ◽  
Quantitative Methods ◽  
Sampling Technique ◽  
Bachelor's Degree ◽  
Learning Motivation ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Learning Behavior ◽  
Validity And Reliability ◽  
Behavior Learning

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting

scholarly journals An Interpretative Phenomenological Analysis of Challenges Faced by the University Teachers in Pakistan Amid Covid-19

2020 ◽  
pp. 260-272
Author(s):  
Fareyha Said ◽  
Iffat Ali ◽  
Tariq Javed
Keyword(s):  
Interpretative Phenomenological Analysis ◽  
Sampling Technique ◽  
Phenomenological Analysis ◽  
Snowball Sampling ◽  
University Teachers ◽  
Qualitative Research Design ◽  
Online Mode ◽  
Learning Challenges ◽  
Student’S Performance ◽  
The University

Purpose- This study aimed to analyse the challenges faced by the university teachers during the transition towards purely online-based classes due to Covid-19 outbreak in Pakistan. Design/ methodology- A qualitative research design was used by employing an interpretative phenomenological analysis approach to capture the experience of university teachers. Interviews were conducted with the participants selected through snowball sampling technique. Findings- The findings showed that the university teachers in Pakistan had to cope up with many challenges. The specific factors such as infrastructural problems, student’s behavioural issues and difficulties in the assessment of student’s performance indicate that physical classrooms are a more effective mode of learning than the online mode of learning. Originality/ value- This is among the first studies in addressing the online learning challenges faced by university teachers in Pakistan during Covid-19 outbreak.

scholarly journals PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL

2017 ◽  
Vol 4 (1) ◽  
pp. 137
Author(s):  
Anissa Hakim Purwantini
Keyword(s):  
Sampling Method ◽  
Predictive Ability ◽  
Sampling Technique ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
Positive Effects ◽  
Perceived Behavior Control ◽  
Internal Whistleblowing ◽  
The University

<p><em>This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.</em><em></em></p>

scholarly journals HUBUNGAN DISIPLIN BELAJAR DAN PRESTASI BELAJAR MAHASISWA DENGAN PERILAKUNYA DALAM MEMELIHARA KEBERSIHAN LINGKUNGAN KAMPUS

1970 ◽  
Vol 16 (1) ◽  
Author(s):  
Rendra Gumilar ◽  
Yoni Hermawan
Keyword(s):  
Academic Achievement ◽  
Correlation Analysis ◽  
Random Sampling ◽  
Student Behavior ◽  
Sampling Technique ◽  
Education Administration ◽  
Training And Education ◽  
R Value ◽  
The University ◽  
The Relationship

This study aims to find, analyze and examine the relationship between the discipline oflearning and achievement with behavior in maintaining the cleanliness of the environment.The study design used in this study was student class of 2011 Program StudiesEconomics Education / Administration Commerce Teacher Training and Education Facultyof the University of Siliwangi Tasikmalaya totaling 193 people. The sampling techniqueused in this study is proportional random sampling technique, the sample size of 60 people.Instrument in this study using a questionnaire to learn discipline and student behaviorquestionnaire in maintaining the cleanliness of the environment. While the data analysistechniques used were correlation analysis, simple and multiple regression.The results showed that the discipline variables studied included strong categories,including categories of academic achievement variable low and variable behavior of studentsin maintaining the cleanliness of the environment, including strong category.There is a relationship between the discipline of studying the behavior of students inmaintaining the cleanliness of the campus. This can be evidenced by the acquisition of an rvalue of 0.767 and a strong cohesion category contributes by 58.8%. The better the disciplineof learning, the better the behavior of students in maintaining the cleanliness of the campus.There is a relationship between the behavior of student achievement in maintaining thecleanliness of the campus. This can be evidenced by the acquisition of an r value of 0.319and a low of closeness category contributed 10.1%.The better achievement, the better thebehavior of students in maintaining the cleanliness of the campus.There is a relationshipbetween the discipline of learning and academic achievement with student behavior inmaintaining the cleanliness of the campus. This can be evidenced by the acquisition of an rvalue of 0.781 and a strong cohesion category contributes 61%. The better the discipline oflearning and the achievement of learning, the better the behavior of students in maintainingthe cleanliness of the campus.

Pengaruh Efikasi Diri Terhadap Minat Berwirausaha Melalui Motivasi Sebagai Variabel Intervening

2020 ◽  
Vol 6 (1) ◽  
pp. 14-24
Author(s):  
Nur Anita Chandra Putry ◽  
Dewi Kusuma Wardani ◽  
Deviska Panggalih Jati
Keyword(s):  
Data Analysis ◽  
Data Processing ◽  
Path Analysis ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Snowball Sampling ◽  
Normality Test ◽  
Study Programs ◽  
The University ◽  
Positive Effect

This study aims to examine the effect of self-efficacy on entrepreneurial interest through motivation as an intervening variable. The population in this study were 186 students of the Faculty of Economics at the University of Sarjanawiyata Tamansiswa Yogyakarta both from Accounting and Management Study Programs. The sampling technique used in this study was snowball sampling while the data analysis used in this study was path analysis. The classical assumption test used in this research are normality test, multicollinerarity test and heteroscedasticity test. The results of this study prove that self-efficacy has a positive effect on motivation. The results of data processing shows that motivation has a positive effect on entrepreneurial interest while self-efficacy has no effect on entrepreneurial interest and self-efficacy has a positive effect on entrepreneurial interest through motivation as an intervening variable.

PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN, DAN PEMBERIAN TAMBAHAN PENGHASILAN BERSYARAT (TPB) TERHADAP PERILAKU ETIS PEGAWAI (Studi Kasus Pada Badan Pengelolaan Pendapatan Daerah Pemerintah Kabupaten Jayapura)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Andhika Dwi Abriyanti ◽  
Siti Rofingatun ◽  
Mariolin A. Sanggenafa
Keyword(s):  
Internal Control ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
System Variable ◽  
Statistical Analysis Tool ◽  
Linearity Test

This study aims to determine the effect of internal control, compliance, additional income conditional on the ethical behavior of employees of the revenue management agency in Jayapura district. This research is correlation research or relationship, with the unit of analysis being studied are employees who work in the BAPENDA office with a total sample of 40 employees. The questionnaire was tested for validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included the normality test for linearity heteroscedasticity and the linearity test data analysis method used was multiple linear regression analysis using the statistical analysis tool SPSS 25.The results ofthis study indicate that the Internal Control System variable does not have a significant effect on employee ethical behavior, while the Compliance and SupplementaryConditional variables have a significant effect on employee ethical behavior. Variables Internal control, compliance and management compensation together (simultaneous) have a positive and significant effect on employee ethical behavior.

scholarly journals Analisis Penerimaan Dan Penggunaan Sistem Informasi Akademik Melalui Pengembangan Model Utaut Studi Pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Ponorogo

2017 ◽  
Vol 11 (2) ◽  
pp. 171-187 ◽  
Author(s):  
Wira Bharata ◽  
Premi Wahyu Widyaningrum
Keyword(s):  
Information System ◽  
Sampling Method ◽  
Sampling Technique ◽  
Analysis Tool ◽  
Technology Infrastructure ◽  
University Level ◽  
Academic Information ◽  
One Year ◽  
The University ◽  
Relationship Of

The need for an integrated academic information system is being increase, especially at the university level. The academic information system that will be created must be balance between the technology infrastructure availability and human resource capability. The purpose of this study is to measure the influence of academic information utilization system on the acceptance of users, especially the students of the University of Muhammadiyah Ponorogo. Another purpose of this study is to prove that the application of science and technology have been done well. This research is conducted at University of Muhammadiyah Ponorogo. The sample is the students who have used the academic information system at least one year. The sampling technique is stratified random sampling method with a sample size of 114 people. The data is analyzed using GSCA analysis tool. This research adopts UTAUT model developed by Venkatesh. The results is a positive relationship of each variable measured.

scholarly journals DEVELOPMENT OF A SCALE TO MEASURE UNIVERSITY TEACHERS’ ASSESSMENT LITERACY IN OSUN STATE

2021 ◽  
pp. 424-434
Author(s):  
Adediwura, Alaba Adeyemi ◽  
Ajayi, Oyedokun Samuel
Keyword(s):  
Survey Design ◽  
Academic Staff ◽  
Teacher Burnout ◽  
Sampling Technique ◽  
Internal Consistency Reliability ◽  
Assessment Literacy ◽  
Validity And Reliability ◽  
University Teachers ◽  
Staff Members ◽  
The University

The study developed a scale for measuring assessment literacy of university teachers and determined the validity and reliability of the scale. This is with a view of improving university teachers’ assessment literacy. The study adopted the survey design. The population comprised all lecturers working in universities within Osun State. The sample consisted of 549 university teachers that were not in training position (lecturer II and above) from different disciplines selected using convenient sampling technique in all the eight accredited universities within Osun state. The study made use of three instruments namely; University Teachers Assessment Literacy Scale (UTALS), Teacher Self-Efficacy Scale (TSES) and Teacher Burnout Scale (TBS). The results showed that the 60- item UTALS was reduced to 43 items after the psychometric procedure of item retention and deletion were applied. Scree plot and eigen value methods showed that the final UTALS construct validity had seven factors of university teachers’ assessment literacy that accounted for 86.46% of the total scale variance and it significantly converge and diverge with the Teacher Efficacy Scale (r = 0.75) and Teacher Burnout Scale (0.52) respectively. The internal consistency reliability of the scale was 0.96 (Guttman), 0.90 (Cronbach), and 0.96 (Spearman). The study concluded that the university teacher’s assessment literacy scale developed in this study had adequate psychometric characteristics and is suitable for measuring assessment literacy of university teachers in Osun State. It was therefore recommended that the University Teacher’s Assessment Literacy Scale be adopted by institutions of higher learning for the assessment of new and old academic staff members’ assessment competency in order to help in the improvement of assessment standard of the institutions

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