1,720,980 research outputs found
PENGARUH E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KEPUTUSAN UNTUK BERWIRAUSAHA DENGAN SELF EFFICACY SEBAGAI VARIABEL MODERASI
Get PDFPenelitian ini bertujuan untuk menguji pengaruh e-commerce dan sistem informasi akuntansi terhadap keputusan menjadi wirausaha dengan efikasi diri sebagai variabel moderasi.
Penelitian ini merupakan penelitian kuantitatif kausal. Populasi penelitian ini adalah 1.235 siswa. Jumlah sampelnya adalah 100 responden. Teknik pengumpulan sampel menggunakan metode convenience sampling. Temuan penelitian menunjukkan bahwa e-commerce mempengaruhi pengambilan keputusan untuk berwirausaha. Sedangkan sistem informasi akuntansi tidak berpengaruh terhadap keputusan menjadi wirausaha. Lebih lanjut penelitian ini menemukan bahwa efikasi diri memoderasi pengaruh e-commerce terhadap keputusan menjadi wirausaha. Terakhir, temuan penelitian ini menunjukkan bahwa efikasi diri tidak memoderasi pengaruh sistem informasi akuntansi terhadap keputusan menjadi wirausaha. Kontribusi teoritis mungkin melibatkan peningkatan pemahaman tentang bagaimana faktor teknologi saling mempengaruhi dengan pengambilan keputusan kewirausahaan. Secara praktis, penelitian ini dapat memberikan wawasan berharga bagi calon wirausahawan serta membantu pengembangan strategi yang memanfaatkan teknologi dan keyakinan akan kemampuan diri untuk mendorong dan mendukung inisiasi bisnis
Islamic Sustainability Education For Accounting Students In Higher Institutions
Get PDFEnvironmental and social problems are already a global issue. The issue has raised the concept of sustainability and has received great attention from governments, companies, environmentalists, and educational institutions. Many educational institutions have incorporated sustainability education into the curriculum. However, few scientists criticized that the institutions have proven to fail in educating students to make the right decisions. Islamic sustainability education should be an important part of creating a good relationship between people and the environment. All accounting students studying in a higher institution should be equipped with sufficient knowledge to deal with sustainability. Education in higher institutions should not only emphasize the needed skills and knowledge, but it must also instill the religious standards and the commitment of students toward sustainability. The objective of Islamic sustainability education is basically to encourage students to reflect on the kind of sustainability issues that they might encounter so that they will be sensitive to situations that include a sustainability component. If Muslim accounting students are sensitive to sustainability issues, then they are likely to use Islamic moral dimensions in resolving the sustainability problems.
Keywords: Islamic sustainability, accounting, education, higher institution
A MODEL INTEGRATING CULTURAL DIVERSITY EDUCATION INTO THE ACCOUNTING CURRICULUM IN HIGHER INSTITUTION
Get PDFEducation is one of the elements of character formation and development of human beings. Cultural diversity education is a conscious effort to develop personality inside and outside school to learn about the different kinds of social status, race, ethnicity, religion in order to create a good personality in dealing with issues of cultural diversity. In this article we propose a framework of cultural diversity education in academic program for accounting students. The education emphasizes knowledge of and interaction with other cultures and ethnicities.Cultural diversity education and understanding of the relativity of cultural differences is a our growing sense and awareness of the importance of respect, recognize and accept the diversity that already exis
Pengaruh fitur layanan, kemudahan penggunaan dan risiko terhadap minat mahasiswa dalam menggunakan produk BRIS online(studi pada mahasiswa FEBI UIN Walisongo Semarang)
Get PDFPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat menggunakan layanan ¬mobile banking BRIS Online. Populasi yang digunakan dalam penelitian ini adalah mahasiswa FEBI UIN Walisongo Semarang. Data yang digunakan dalam penelitian ini menggunakan data primer yaitu dengan menggunakan kuesioner dengan skala likert yang diisi oleh responden dengan sampel sebanyak 97 orang. Metode pengambilan sampel dengan purposive sampling. Pengujian instrumen menggunakan uji validitas, uji reabilitas, uji asumsi klasik serta uj regresi linier berganda. Hasil analisis untuk model ini menunjukkan bahwa variabel fitur layanan dan risiko berpengaruh positif dan signifikan terhadap minat mahasiswa menggunakan BRIS Online. Sedangkan variabel kemudahan penggunaan berpengaruh positif tidak sigmifikan terhadap minat mahasiswa menggunakan BRIS Online
The effect of environmental, social disclosure, and financial performance on firm value
Get PDFThis research analyzes the effect of environmental and social disclosure (ESD) on firm value (FV) with financial performance (FP) as an intervening variable. Objects of this research are companies involved in Indonesia Sustainability Reporting Award (ISRA). The samples are companies that participated in the ISRA during the period starting from 2013 to 2016. The sample of this research is 15 companies if the period used four years, then the final number of observations used for further analysis is 60. The result of this study shows four essential findings. First, the direct effect of ESD on FV is not significant, the impact of ESD on FP is positive and significant, the effect of FP on FV is positive and significant, FP mediates the impact of social and economic performance on FV. This finding confirms the application of legitimacy and stakeholder theory in developing countries where stakeholders have no power to pressure corporate management into social and environmental activities. The results also benefit managers and standards setters. For managers, this finding emphasizes that ESD is a crucial factor in legitimizing the company's products in the eyes of stakeholders. For standard makers, the results are useful for them to develop social and environmental reporting guidelines
THE EFFECT OF TRUST TO GOVERNMENT, MORAL OBLIGATION AND COMPLIANCE COSTS ON TAXPAYERS COMPLIANCE BEHAVIOR
Get PDFThe aim of this study is to examine the direct and indirect effect of trust to government, costs of compliance and moral obligation on taxpayer compliance behavior. This study was conducted in East Java. The respondents of the study are business taxpayers. Fourty three taxpayers participated in this study. The findings of this study show that: (1) the direct effect trust to government on taxpayer compliance behavior is positive and significant (2) the indirect effect of trust to government on taxpayer compliance behavior through moral obligation is positive and significant (3) the indirect effect of trust to government on taxpayer compliance behavior through costs of compliance is insignificant. This study contribute not only to the research literature but also to help government to develop strategies toward improving compliance. Keywords: trust to government, moral obligation, compliance costs, compliance behavior
Pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan dengan Moralitas Individu sebagai Variabel Moderasi
Get PDFThis study examines at the effect internal control on fraud prevention using morality as a moderating factor. A total of 125 individuals were chosen as research samples, out of the 658 employees of Bank Negara Indonesia (Persero) in Regional Office 11 in Manado. Research shows that internal control has a negative effect on fraud prevention. The results of this research also show that individual morality can strengthen the effect of internal control on fraud prevention
The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency
Get PDFIn general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting frau
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI
No full textThis study aims to examine the effect of corporate governance on firm value with earnings management as a mediating variable. The population of this study is all manufacturing companies in the basic and chemical industry sectors which were listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique used was purposive sampling method. The number of samples is 20 companies, if the period is three years, the number of observations is 60. Data analysis was performed using path analysis. The results of this study shows seven important findings. First, corporate governance that is proxied with managerial ownership has a negative effect on firm value. Second, corporate governance that is proxied with audit committee has a positive effect on firm value. Third, corporate governance that is proxied with managerial ownership has no effect on earnings management. Fourth, corporate governance that is proxied with audit committee have no effect on earnings management. Fifth, earnings management has a positive effect on firm value. Sixth, earnings management cannot mediate the effect of corporate governance which is proxy by managerial ownership on firm value. Seventh, earnings management cannot mediate the effect of corporate governance which is proxy by audit committee on firm valu
Board of directors and firm performance in mining companies: Mediating analysis of intellectual capital and sustainability reporting
Get PDFPurpose — This study aims to analyze the direct and indirect effects of board of directors on firm performance.Method — This study focuses on a population of mining sector companies that went public on the Indonesia Stock Exchange between 2019 and 2021. We analyzed a sample of 30 such companies. Our independent variable is the role of the board of directors, while the dependent variable is the performance of the company. We further examined intellectual capital and sustainability reporting as mediating variables. For our analysis, we employed the Partial Least Squares method using the SmartPLS version 3 software.Result — This study elucidates that while independent board directors do not directly influence a firm\u27s performance, they significantly impact its intellectual capital, comprising knowledge, experience, intellectual property, and employee capabilities. This intellectual capital directly influences the firm\u27s performance, suggesting an indirect route by which independent directors contribute to the firm\u27s success. Moreover, independent directors also directly affect the firm\u27s sustainability reporting, encompassing the disclosure of its economic, environmental, and social impacts. Like intellectual capital, sustainability reporting also impacts the firm\u27s performance, providing another indirect pathway for independent directors to affect performance. Thus, intellectual capital and sustainability reporting serve as mediators between independent directors and firm performance, underscoring the crucial, albeit indirect, role these directors play in propelling a firm\u27s success.Contribution — This research provides a valuable contribution to the academic community. First, this study integrates previous research into one research model. Second, this study examines sustainability reports as a mediating variable that is rarely studied
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