Tanggal masuk 20-08-2019 This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department State Polytechnic of Malang. The sample was determined based on a simple random sampling method with 374 students and a multiple regression method. This study shows that three elements of fraud diamond theory (pressure, opportunity, and rationalization) partially have a positive effect on academic fraud. On the contrary, the capability has a negative impact on the student's academic fraud behavior. This research concludes that students in the Accounting Department State Polytechnic of Malang know and are aware of academic fraud caused by pressure, opportunity, and rationalization.
This research aimed to find out the influence of cash turnover, receivable turnover, and inventory turnover toward profitability of consumer goods companies listed in Indonesia Stock Exchange in the period of 2016-2018 with total population of 51 companies. Sampling technique used in this study was purposive sampling and the number of samples obtained were as many as 21 companies. Methods of data analysis used in the study was multiple regression using SPSS 20 assistance. The result showed that cash turnover partially does not have significant effect on profitability. Receivable turnover and inventory turnover partially have significant effect on profitability. While cash turnover, receivable turnover, and inventory turnover simultaneously have significant effect on profitability.
Every organization (including those in tertiary institutions) who wish to persist in being a part of an increasingly competitive environment, must be supported by strong, powerful and high-performing human resources. This would include leaders who are able to direct their employees to achieve organizational goals. Therefore, management needs to pay great attention in realizing a strong organizational culture and applying the LMX theory in order to make the work atmosphere more pleasant and being able to use it as a "tool" in providing encouragement to employees in achieving an optimal performance. The purpose of this study was to determine the effect of leader member exchange (LMX) on organizational commitment, the effect of leader member exchange (LMX) on managerial performance, the effect of organizational culture on organizational commitment, the effect of organizational culture on managerial performance and the effect of organizational commitment on managerial performance. The population used in this study were employees at the Managerial Level in Malang State Polytechnic which constitutes each heads of divisions including the head of department and the head of study program at Malang State Polytechnic. Data was collected through distributing questionnaires that have been tested for its validity and reliability. Furthermore, A thorough analysis was conducted using the path analysis model. From the results of this study it was concluded that the LMX variable had a significant effect on managerial employee performance. This would mean that better performing employees would lead to better application of LMX. It was also founded that organizational culture had a significant effect on performance meaning that the better the application of organizational culture, the better the managerial performance. Henceforth, it can be determined that there is a direct influence of Leader Member Exchange (LMX) and Organizational Culture on Managerial Performance and there is an indirect influence on Leader Member Exchange (LMX) and Organizational Culture on managerial performance through organizational commitment
This research aimed to analyze and determine the influence of auditor opinion, audit committee, and discretionary accrual onthe cumulative abnormal return of a company using corporate performance as a moderating variable in the agricultural, basic chemical industry, food and beverage, and finance companies listed on the Indonesia Stock Exchange 2016-2019. The data analysis method used path analysis and multiple linear regressions on a research population of 625 companies listed on the Indonesian Stock Exchange 2016-2019. This research used 226 companies as samples. Research result shows that the auditor opinion and audit committee has no significant influence on corporate performance. Discretionary accrual has a significant influence on corporate performance. Auditor opinion, audit committee, and discretionary accrual have no positive influence on cumulative abnormal return. Corporate performance has a significant influence on cumulative abnormal returns.
East Java as respondents. 100 samples were selected using Purposive Sampling Technique. It means all variables affect the auditor's performance individually. Based on the data analysis, independent variables including independence, competence, work experience and professional ethics had significant influence on auditor's performance. Independence was reflected in auditor's ability to uncover evidence-based findings, competence was indicated by auditors' understanding on clients' conditions based on Public Accountant Professional Standards (SPAP) and code of ethics, work experience was indicated by auditors' ability to make decisions with less errors, while Professional ethics was shown by auditors' ability to carry out responsibilities with regard to public interests rather than personal interests. This study was expected to provide valuable insights to the improvement of auditors' expertise and ability for better audit outcome.
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