<p><em>This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of first-level education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation.</em></p><p> </p><p>Penelitian ini merupakan kelanjutan dari penelitian sebelumnya yang menemukan hasil yang tidak konsisten. Tujuan dari penelitian ini adalah untuk menguji hubungan machiavellianism dengan keputusan etis dalam manajemen laba di Indonesia dalam dua bentuk manipulasi, yaitu manipulasi operasi dan manipulasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan sebanyak 34 responden. <em>Machiavellianism</em> tidak mempengaruhi keputusan etis manajemen laba di Kantor Akuntan Publik di Sumatera Barat. Akuntan independen yang mendukung adalah mereka yang memiliki mayoritas pendidikan tingkat pertama dengan usia rata-rata 26-35 tahun, yang umumnya laki-laki dan memiliki lebih dari 10 tahun pengalaman. Hal ini karena sistem adat ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) di Sumatera Barat memiliki dampak pada sifat machiavellian akuntan, dan ada perbedaan yang signifikan antara manipulasi operasi dan manipulasi akuntansi.</p>
College interest is an attitude of interest, pleasure, love, students towards a learning activity or lecture at a particular tertiary institution or in a particular department. The purpose of this study was to determine the effect of academic website service quality on interest in studying at AKBP Padang. Using multiple linear regression analysis that serves to measure the influence between tangible variables, reliability, responsibility, assurance, and empathy for the interest in lectures at AKBP Padang, the number of samples that can be used in this study were 57 respondents, the sampling technique used in this research is through non probability sampling. The results showed tangible, reliability, responsibility, assurance, and empathy variables partially or jointly had a significant effect on interest in studying at Padang AKBP.
Mandal & Gunasekaran (2003) states that one of the resources that have become the ERP system is based on information technology, because it can increase the efficiency on the part of the company's operations. The aims of this study is to measure the success of user training variables and data analysis of System Application Product implementation in PT. Semen Padang. The method used is a sample survey and time for certain problems. The result is That user training and data analysis successfully support SAP implementation in PT. Semen Padang is categorized as successful with mean of User Training, Data Analysis and SAP Implementation are 4,31; 4,46; dan 4,46.
Consumer purchasing decisions are an important factor in determining the existence of a company. purchasing decisions (Kotler & Philip, 2009) are actions of buyers/consumers to want to buy or not a product. This study aims to find out and provide an overview of how prices affect purchasing decisions in the tokopedia online shop. Data collection techniques in this study use the type of interval data and primary data sources by distributing questionnaires. Data analysis techniques used descriptive statistics, classical assumption tests and hypothesis testing using simple linear regression methods. The results of the purchase decision at the tokopedia online shop.
The purpose of this study was to determine the effect of capital, labor, and wage levels on company production. The research method uses quantitative descriptive with 36 samples from January 2016 until December 2018. Based on the partial t test it can be concluded that capital has a negative and significant effect on production. Based on the partial t test it can be concluded that the variable of labor does not affect production. Based on the partial t test it can be concluded that the wage level variable has positive and significant effect on production. Based on the simultaneous F test it can be said that capital, labor, and wage levels together affect production. The ability of the independent variable in explaining the dependent variable was 77.40%, while the remaining 22.60% was influenced by other variables apart from the variables studied
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