This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.
Tujuan penelitian ini menganalisis pengaruh tekanan, rasionalisasi dan kecerdasan terhadap kecurangan akademik dengan kesempatan sebagai variabel moderasi. Penelitian ini dilakukan dengan metode eksperimen menggunakan data primer. Responden dari penelitian ini adalah 210 mahasiswa strata satu (S1) jurusan Akuntansi, Universitas Diponegoro. Metode pengambilan sampel menggunakan teknik proporsional acak sampel. Hasil penelitian ini menunjukkan bahwa rasionalisasi berpengaruh positif terhadap kecurangan akademik. Namun, tekanan dan kecerdasan tidak berpengaruh terhadap kecurangan akademik. Hasil lain menunjukkan bahwa kesempatan tidak memiliki efek moderasi hubungan tekanan, rasionalisasi dan kecerdasan terhadap kecurangan akademik. Hal ini dikarenakan kesempatan bersifat sebagai moderasi prediktor dalam hubungan model yang dibentuk.
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh pertumbuhan aset terhadap profitabilitas perbankan yang di proksikan dengan return on asset dengan diversifikasi aset sebagai variabel mediasi. Penelitian ini menggunakan data sekunder sebagai sumber data. Populasi dalam penelitian ini adalah perbankan yang terdaftar di Otoritas Jasa Keeuangan selama tahun 2016-2018. Sampel yang digunakan dalam penelitian ini sebanyak 106 perbankan yang dipilih menggunakan purposive sampling. Data yang diperoleh diolah menggunakan path analysis dengan program SPSS 21. Hasil penelitian menunjukkan bahwa pertumbuhan aset berpengaruh positif terhadap return on asset. Pengaruh positif pertumbuhan aset terhadap diversifikasi aset juga dibuktikan secara empiris melalui hasil pengujian regresi. Penelitian ini juga memberi informasi bahwa diversifikasi aset mampu memediasi pengaruh pertumbuhan aset terhadap return on asset pada sampel perbankan yang diteliti
Purpose of the study: This examination means to inspect the impact of locus of control on the reception of dysfunctional behaviour in auditing and to accountants’ professional commitment. We test the impact of accountants’ professional commitment to the reception of dysfunctional behaviour in auditing. We also dissect how work environment spirituality would moderate them.
Methodology: The population was public accountants in Indonesia, selected using convenience sampling method due to the uncertainness of the population. Partial Least Square and WarPLS 6.0 were utilized to break down the information. The use of data collection methods in the form of online questionnaires directly addressed to all Indonesian accounting firms e-mail addresses.
Main Findings: Locus of control proved to have positive effects on the behavioural dysfunctional audits reception and auditors' professional commitment. Professional commitment is not proven to harm the reception of dysfunctional behaviour in auditing. Work environment spirituality is not proven to moderate the relationship between professional commitment and reception of dysfunctional behaviour in auditing.
Applications of this study: The more bound an auditor is to his profession, also makes him take actions that are less ethical, justifying any means so that his business can continue to run. Auditor's attachment to his profession gives an adverse impact. They need to develop themselves, switching to other professions, such as being an Accountant Educator, Management Accountant, or entering the public sector.
Novelty/Originality of this study: This study combines reasoned action and contingency theory. It also connects locus of control and professional commitment. We also adopt work environment spirituality in the model of reception of dysfunctional behaviour in auditing that researchers have never used before. We also integrate extrinsic/environmental factor as a moderating, not as an independent variable. We also utilized online questionnaires.
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