This study aims to find out the effect of Fraud Triangle (X1) and Theory of Planned Behavior (TPB) (X2) on Academic Fraud (Y) by college students in Bali. The result of this study was hoped in providing the input for the lecturers in the learning process, especially when presenting the midterm or final exams. The instrument in this study was a questionnaire with a Likert scale with the validity and reliability tests were tested first. .The data analysis technique used was multiple regression analysis techniques. The results of this study indicate that the value of Froud Triangle (X1) on Academic Fraud (Y) is p = 0.000 <0.05, Theory of Planned Behavior (TPB) (X2) on Academic Fraud (Y) is p = 0.000 <0.05, and the value Froud Triangle (X1) and Theory of Planned Behavior (TPB) (X2) on Academic Fraud (Y) is p = 0.000 <0.05. It shows that there is a partial effect between each independent variable on the dependent variable. There is also a simultaneous influence between the independent variables on the dependent variable.
Penelitian ini bertujuan untuk mengetahui budaya kerja yang diterapkan di PT. BPR Nusamba Kubutambahan dan pengaruh budaya kerja terhadap kinerja karyawan PT. BPR Nusamba Kubutambahan. Jenis penelitian ini merupakan penelitian kausal. Sampel penelitian ini adalah karyawan PT. BPR Nusamba Kubutambahan sebanyak 31 orang. Jenis data penelitian ini adalah data kuantitatif berupa skor jawaban kuesioner budaya kerja dan kinerja karyawan. Sumber data primer berupa skor jawaban kuesioner budaya kerja dan kinerja karyawan. Data dikumpulkan dengan metode kuesioner. Metode kuesioner digunakan untuk mengumpulkan data budaya kerja dan kinerja karyawan. Teknik analisis data menggunakan analisis regresi linier sederhana berbantuan program SPSS 25.0 for Windows. Hasil penelitian menunjukkan bahwa budaya kerja yang diterapkan sudah sangat baik dinyatakan oleh 26 orang (84%) karyawan, budaya kerja yang diterapkan sudah baik dinyatakan oleh 2 orang (6%), dan budaya kerja yang diterapkan sudah cukup dinyatakan oleh 3 orang (10%) serta budaya kerja berpengaruh signifikan terhadap kinerja karyawan, yang ditunjukkan dengan nilai t hitung = 6,922 > t tabel = 2,045.
ABSTRAKPenelitian ini bertujuan untuk mengetahui hubungan ketaatan karyawan pada aturan akuntansi dengan kecenderungan kecurangan akuntansi, dan hubungan kesesuaian kompensasi dengan kecenderungan kecurangan akuntansi. Penelitian ini merupakan penelitian korelasional. Teknik penentuan sampel yang digunakan adalah judgement sampling. Populasi dalam penelitian ini adalah seluruh kepala dan pengawas di Lembaga Perkreditan Desa (LPD) se Kecamatan Gerokgak yang berjumlah 33 responden. Data dalam penelitian ini diperoleh dengan menggunakan teknik kuesioner. Data kemudian dianalisis dengan teknik analisis korelasi dengan menggunakan SPSS versi 16.00 for windows. Hasil penelitian ini menunjukkan bahwa, ketaatan karyawan pada aturan akuntansi berhubungan negatif yang signifikan dengan kecenderungan kecurangan akuntansi, dan kesesuaian kompensasi berhubungan negatif yang signifikan dengan kecencerungan kecurangan akuntansiKata kunci: kecenderungan kecurangan akuntansi, kesesuaian kompensasi, ketaatan karyawan pada aturan akuntansiABSTRACTThe aims of the research to investigating the context of compliance employee to accounting rules on tendency of accounting fraud, and the context of conformity compensation on tendency of accounting fraud. This study constituted korelation research; samples were selected by applying judgement sampling. Population of this analysis was obtained from LPD’s supervisor chief and supervisory board Lembaga Perkreditan Desa (LPD) as many as 33 respondents. Data was colledted by using questionnaires as instrument. Data were analyzed of multiple linear regression the technique assisted by SPSS 16.00 for windown program. The result of the analysis showed that the compliance employee to accounting rules had negative significant connected on tendency of accounting fraud, and the conformity compensation had negative significant connected on tendency of acoounting fraud.Keywords: tendency of accounting, conformity compensation, compliance employee to accounting rules
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang menentukan pemilihan lokasi toko modern di Kecamatan Buleleng, dan faktor yang paling dominan mempengaruhi pemilihan lokasi toko modern di Kecamatan Buleleng. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Penelitian ini dilaksanakan pada 42 toko modern Kecamatan Buleleng. Data yang dikumpulkan dengan metode kuesioner, dan dianalisis dengan menggunakan teknik analisis faktor dengan bantuan Statistical Program Social Scence (SPSS) 24.0 for Windows. Hasil penelitian menunjukkan bahwa terdapat tujuh faktor yang mempengaruhi pemilihan lokasi yaitu aksesibilitas, visibilitas, tempat parkir, ekspansi, lingkungan, persaingan, peraturan pemerintah. Berdasarkan hasil analisis faktor aksesibilitas memiliki varian explained sebesar 34,838%, faktor visibilitas memiliki varian explained sebesar 9,815%, faktor tempat parkir memiliki varian explained sebesar 3,778%, faktor ekspansi memiliki varian explained sebesar 5,032%, faktor lingkungan memiliki varian explained sebesar 15,406%, faktor persaingan memiliki varian explained sebesar 8,960%, dan faktor peraturan pemerintah memiliki varian explained sebesar 22,171%. Faktor yang paling dominan mempengaruhi pemilihan lokasi toko modern di Kecamatan Buleleng adalah faktor aksesibilitas dengan varian explained sebesar 34,838%.
The purpose of this study was to determine the role of school cooperatives in fostering entrepreneurial spirit among students at Vocational High School Number 1 Gianyar. This type of research was descriptive research, the data collection instruments was using questionnaires and documentation. The populations in this study were students in marketing major at Vocational High School Number 1 Gianyar with the amount of 208 students with a total sample of 137 people using random sampling techniques. This research used descriptive analysis to analyze data. The results of data analysis showed that the role of school cooperatives in terms of the dimensions of forming good and independent rescue practices was in the category of very strong roles, in terms of the dimensions helping in realizing an atmosphere of direct training to practice techniques management and trade techniques in the category of very strong roles, in terms of having the characteristics and elements of democracy among the younger generation in the category very strong role, in terms of the dimensions of promoting cooperation attitude and mutual assistance to help each other were in the category of very strong role, and in terms of the dimension of growing leadership talent among the younger generation scores 4,109 with the percentage score of 85.6% was very strong category.
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