5 research outputs found
ANALISIS TECHNOLOGY ACCEPTANCE MODEL APLIKASI LINKAJA
Full text linkPotensi penggunaan e-money sangat besar dan menarik perhatian sebagai cara pembayaran alternatif di seluruh dunia. Pemerintah melalui Bank Indonesia menggerakkan masyarakat untuk melakukan Gerakan Nasional Non Tunai (GNNT). Namun, hanya lapisan masyarakat tertentu yang sudah terbiasa menggunakan transaksi dengan e-money. Sebagian masyarakat beranggapan bahwa transaksi pembayaran menggunakan e-money masih terdapat banyak kekurangan. Penelitian ini bertujuan untuk menguji Technology Acceptance Model (TAM) yaitu perceived ease of use dan perceived usefulness, selain itu juga menambahkan perceived risk untuk mengetahui pengaruh terhadap attitude toward using dan actual use terhadap penggunaan aplikasi LinkAja. Metode analisis menggunakan Structural Equation Modeling (SEM) dengan alat analisis SmartPLS. Penelitian ini dilakukan dengan metode survei dan sampel diambil menggunakan teknik purposive sampling terhadap responden yang menggunakan aplikasi LinkAja di seluruh Indonesia. Responden yang diperoleh sebanyak 200 responden. Hasil penelitian menunjukkan bahwa perceived ease of use dan perceived usefulness berpengaruh positif signifikan terhadap attitude toward using dan actual use. Perceived risk tidak berpengaruh signifikan terhadap actual use aplikasi LinkAja
Deteksi suap di lembaga sektor publik Indonesia: analisis multigrup
No full textPada lembaga sektor publik, suap masih menjadi sebuah fenomena yang masih sulit untuk dikendalikan. Bahkan, dalam 10 tahun terakhir saja, suap yang terjadi di lembaga sektor publik (utamanya di Indonesia), masih tergolong sebagai salah satu jenis tindakan korupsi yang paling banyak terjadi, apabila dibandingkan dengan jenis tindakan korupsi lainnya. Maka dari itu, penelitian yang berfokus untuk mengeksplorasi berbagai faktor yang dapat meningkatkan kualitas proses pendeteksian fraud, utamanya tindakan suap, masih sangat dibutuhkan hingga saat ini. Penelitian ini dilaksanakan dengan tujuan utama, untuk menganalisis secara empiris pengaruh dari faktor pengalaman, sebagai variabel yang diyakini dapat memoderasi hubungan antara audit forensik, dan audit investigasi terhadap proses pendeteksian suap. Penelitian ini menggunakan pendekatan kuantitatif. Survei dipilih sebagai metode, dengan kuesioner yang turut digunakan dalam rangka untuk memperoleh data utama pada penelitian ini. Adapun sebanyak 199 responden, yaitu auditor Badan Pemeriksa Keuangan (BPK) dan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Republik Indonesia, diketahui telah mengisi secara lengkap setiap item pertanyaan kuesioner pada penelitian ini. Sementara itu, efek moderasi atas faktor pengalaman pada penelitian in, akan diuji dengan menggunakan smith-satterthwaite test. Hasil dari penelitian ini, membuktikan secara empiris bahwa faktor pengalaman ternyata belum terbukti sebagai variabel moderasi dalam proses pendeteksian suap. Hal ini menegaskan bahwa, kualitas pendeteksian suap melalui audit forensik/investigasi tidak terlalu dipengaruhi faktor pengalaman. Melainkan oleh faktor lainnya
Intensi Melakukan Tindakan Plagiasi oleh Mahasiswa Akuntansi: Dampak Perkembangan Teknologi dan Unfair Competition
Full text linkPurpose: This study examines how technological development and unfair competition affect students' motivations to plagiarize.
Methodology/approach: This study employs a quantitative methodology and a survey as its primary research tool. In order to gather information for this study, questionnaires were also used. 257 accounting students, including those pursuing diploma, bachelor's, master's, and doctoral degrees, who were enrolled in 16 universities in the Province of DIY made up the entire sample size for this study.
Findings: Technological development and unfair competition have both been shown to have a positive impact on students' intentions to plagiarize.
Practical and Theoretical contribution/Originality: The findings of this study can be used as a reference option for policy makers in various types of educational institutions, especially in tertiary institutions in order to develop effective anti-plagiarism policies.
Research Limitation: This study was not carried out comprehensively to all universities in the Province of DIY that have Accounting Study Programs. The 257 respondents in this study only came from 16 universities. Considering that there are quite a number of universities in DIY that have Accounting Study Programs, it is hoped that future researchers will be able to broaden the range of respondents' origins
Intensi Melakukan Tindakan Plagiasi oleh Mahasiswa Akuntansi: Dampak Perkembangan Teknologi dan Unfair Competition
No full textPurpose: This study examines how technological development and unfair competition affect students\u27 motivations to plagiarize.
Methodology/approach: This study employs a quantitative methodology and a survey as its primary research tool. In order to gather information for this study, questionnaires were also used. 257 accounting students, including those pursuing diploma, bachelor\u27s, master\u27s, and doctoral degrees, who were enrolled in 16 universities in the Province of DIY made up the entire sample size for this study.
Findings: Technological development and unfair competition have both been shown to have a positive impact on students\u27 intentions to plagiarize.
Practical and Theoretical contribution/Originality: The findings of this study can be used as a reference option for policy makers in various types of educational institutions, especially in tertiary institutions in order to develop effective anti-plagiarism policies.
Research Limitation: This study was not carried out comprehensively to all universities in the Province of DIY that have Accounting Study Programs. The 257 respondents in this study only came from 16 universities. Considering that there are quite a number of universities in DIY that have Accounting Study Programs, it is hoped that future researchers will be able to broaden the range of respondents\u27 origins
The Role of Capital Structure on The Effect of Dividend Policy and Business Risk on Firm Value (Evidence from Indonesian Manufacturing Company)
Full text linkThis study examines the effect of dividend policy and business risk on firm value and capital structure. Moreover, this study analyzes the role of capital structure on that relationship simultaneously. The relationship between these variables has been a debate in the capital market literature. Using manufacturing companies listed on Indonesia Stock Exchange (IDX) for years 2012-2018, this study takes into account that the dividend policy and business risk does not directly impact to the firm value. Thus, we examine 41 companies that meet the sample criteria. The result show that dividend policy and business risk have a positive effect both on firm value and capital structure. Then, capital structure has a role to mediating the effect of dividend policy and business risk on firm value has been confirmed.
