The Development of Population Potential and National Power by Elevating the Professional Standard for Sport Coaches

Jermsittiparsert, Kittisak; Sriyakul, Thanaporn

doi:10.5539/ass.v10n10p188

Cited by 4 publications

(4 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Kecenderungan untuk melakukan suatu kecurangan bergantung pada nilai etika dan juga pada sikap pribadi para individu (Kenyon dan Tillton, 2006;Mikail & Zainol 2018). Howe dan Malgwi (2006) berpendapat bahwa yang menghubungkan antara tekanan dan kesempatan saat seseorang dapat merasionalisasi perilaku curang tersebut (Jermsittiparsert & Sriyakul, 2014;Mohajan, 2016).…”

Section: Rationalizationunclassified

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

Utami¹,

Astiti²,

Mohamed³

2019

IJFR

View full text Add to dashboard Cite

This study aims to examine the causal relationships between fraud triangle and Machiavellianism and fraud intention. Besides the fraud triangle components (pressure, opportunity, and rationalization), Machiavellianism and fraud intention also likely affect fraud. We run our experimental study at several Indonesian universities and use undergraduate accounting students as our subjects. Further, this study uses a 3x2x2 experimental design with 309 students as the subjects acting as purchasing managers. The results show that 1) individuals with high life pressure exhibit greater fraud intention than individuals with low life pressures, 2) individuals who are in a weak internal control condition have greater fraud intention than individuals who are in strong internal control conditions, 3) individuals with high rationalization of fraud have greater fraud intention than individuals with low rationalization, and 4)individuals with high Machiavellianism exhibit greater fraud intention than individuals with low Machiavellianism.

show abstract

Section: Rationalizationunclassified

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

Utami¹,

Astiti²,

Mohamed³

2019

IJFR

View full text Add to dashboard Cite

show abstract

“…Based on the agency theory, individuals or groups involved in value maximization intersect with interests that bring about organizational conflicts (Kast & Rosenzweigh, 2002). Kim & Lee (2003) classifies the three types of agency problems, namely, conflict of interests between shareholders and managers (agency costs of equity) (Jensen, 1976), conflict of interests between controlling shareholders and minority shareholders (La Porta et al, 2000), and conflict of interests between shareholders and bondholders (agency costs of debt) (Jermsittiparsert & Sriyakul, 2014;Jensen and Meckling, 1976;Nejad, et.al 2017). Eisenhardt (1989) states that the agency theory uses three assumptions of human nature: (1) human beings are generally self-interested, (2) human beings have limited thinking about bounded rationality, and (3) humans always avoid risk (risk averse).…”

Section: Agency Theorymentioning

confidence: 99%

Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

Ratnawati¹,

Sari²,

Sanusi³

2019

IJFR

View full text Add to dashboard Cite

The aim of this study is to investigate how education, service quality, and accountability affect taxpayer compliance and awareness. A model was developed and tested by using a sample of 253 taxpayers listed on the Directorate General of Taxation in Riau, Indonesia. Data were collected and analyzed by using least squares regression and moderated regression analyses. Results show that education, service quality, and accountability affect taxpayer compliance. The results also indicate that tax awareness strengthen the effects of education, service quality, and accountability on taxpayer compliance.

show abstract

“…Fiscal decentralization should be followed by the ability of local governments to levy taxes (taxing power) The purpose is to develop a greater decentralization of planning and implementation of public services by combining local needs and conditions as well as to achieve the objectivity of social development, the economy at national and regional levels, improved planning, implementation and social and economic development budget is expected to be used more effectively and efficiently (Jermsittiparsert & Sriyakul, 2014). To meet local needs.…”

Section: Understanding Decentralizationmentioning

confidence: 99%

Regional Financial Model Mapping Independence to Fiscal in East Java

Huda¹,

Priana²,

Fitriyah³

2019

IJFR

View full text Add to dashboard Cite

With the advent of Law No. 22 years 1999 set an authority and responsibility from central government to local government and UUNo.25 1999 governing financial between the center and regions, especially in the District city in East Java n local resources and reduce dependence of the center.This study aims to determine the independence of the Regency / City in East Java analysis used is qualitative analysis, the analysis that are explained in the description or in the form of sentences and quantitative analysis, namely analysis using formulas and definite analysis. Quantitative analysis includes the analysis of the degree of fiscal decentralization determine the level of independence of regional and sectoral economic potential in the District East Java so that it can determine the level of fiscal independence and economic potential of the region. Results are expected to be used i pattern of the relationship between the central government and the government in the district / city in East Java as well as the formula right policy for future economic development.From this research it is known that the city of Surabaya has a degree of fiscal autonomy for PAD at 48% of revenue while the region Gresik on the degree of fiscal autonomy degree enough and Sidoarjo district in degrees, please. There are 32 regions in the East dijawa degree of fiscal independence of each very less independent, meaning of Balance Funds as well as from centers of poropinsi

show abstract

The Development of Population Potential and National Power by Elevating the Professional Standard for Sport Coaches

Cited by 4 publications

References 12 publications

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

Regional Financial Model Mapping Independence to Fiscal in East Java

Contact Info

Product

Resources

About