This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.
{"title":"Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality","authors":"Ike Arisanti","doi":"10.26675/JABE.V3I2.6846","DOIUrl":"https://doi.org/10.26675/JABE.V3I2.6846","url":null,"abstract":"This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45767919","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.
{"title":"The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer","authors":"N. Laily, Fenty Shintya Riadani","doi":"10.26675/JABE.V3I2.8166","DOIUrl":"https://doi.org/10.26675/JABE.V3I2.8166","url":null,"abstract":"This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47508529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Front Matter of JABE Vol 3, Issue 2, March 2019","authors":"E. Editor","doi":"10.26675/jabe.v3i2.8301","DOIUrl":"https://doi.org/10.26675/jabe.v3i2.8301","url":null,"abstract":"","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45120271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/JABE.V3I1.11553
A. Taufik, A. Djamhuri, E. Saraswati
Balanced scorecard (BSC) is a performance measurement method which is applied to private organizations to balance between financial and nonfinancial aspects. However, in this case, the financial measure of BSC application to non-profit public sector organizations is very different from private organizations. This study aims at measuring the performance of hospitals in Pasuruan based on four BSC perspectives (financial perspective, customer perspective, internal business process perspective,and learning and growth perspective). This study was conducted at the hospital using secondary data in the form of financial reports and non-financial reports. The object of this research was the hospitals in Pasuruan. The results showed that the performance of the three hospitals in Pasuruan in using BCS gauge is good. This reflects that the three hospitals in Pasuruan always strive to realize the achievement of vision, mission, and goals as one of the optimal public health services in Pasuruan and surrounding areas.
{"title":"Performance Measurement Using Balanced Scorecard (BSC) (Study at Hospitals in Pasuruan)","authors":"A. Taufik, A. Djamhuri, E. Saraswati","doi":"10.26675/JABE.V3I1.11553","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11553","url":null,"abstract":"Balanced scorecard (BSC) is a performance measurement method which is applied to private organizations to balance between financial and nonfinancial aspects. However, in this case, the financial measure of BSC application to non-profit public sector organizations is very different from private organizations. This study aims at measuring the performance of hospitals in Pasuruan based on four BSC perspectives (financial perspective, customer perspective, internal business process perspective,and learning and growth perspective). This study was conducted at the hospital using secondary data in the form of financial reports and non-financial reports. The object of this research was the hospitals in Pasuruan. The results showed that the performance of the three hospitals in Pasuruan in using BCS gauge is good. This reflects that the three hospitals in Pasuruan always strive to realize the achievement of vision, mission, and goals as one of the optimal public health services in Pasuruan and surrounding areas.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"112 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85360361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/JABE.V3I1.11556
Mintarsih Puji Rahayu, A. Djamhuri, R. Rosidi
This study is aimed at revealing the organizational response of Polkesma in facing pressure on the implementation of remuneration system and the way to continue the sustainability of remuneration system through Resource Dependence Theory and New Institutional Sociology perspective.This research uses post positive paradigm with qualitative approach and case study research strategy. The results showedthat the Organizational response which was initially shown in the form of Acquiesce met regulatory compliance (coercive isomorphism). In addition to the Acquiesce, the Polkesma showed a compromising response towards institutional pressure through the initiative to develop performance appraisal system by following the institution that had successfully applied (mimetic isomorphism) and used consultant service (normative isomorphism) to develop Key Performance Indicator (KPI). Efforts to continue the sustainability of Polkesma remuneration system were done by optimizing the escalation of main educational income, asset utilization, the principle of "smart" in the use of budget and the improvement of Tri Dharma Perguruan Tinggi’s quality. Polkesma had been successfully considered as the role model of remuneration implementation in the Ministry of Health.
{"title":"Poltekkes Kemenkes Malang’s Organizational Response In Facing The Implementation of Performance-Based Remuneration System (A Case Study on Public Service Institution within Resource Dependence Theory Perspective andNew Institutional Sociology)","authors":"Mintarsih Puji Rahayu, A. Djamhuri, R. Rosidi","doi":"10.26675/JABE.V3I1.11556","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11556","url":null,"abstract":"This study is aimed at revealing the organizational response of Polkesma in facing pressure on the implementation of remuneration system and the way to continue the sustainability of remuneration system through Resource Dependence Theory and New Institutional Sociology perspective.This research uses post positive paradigm with qualitative approach and case study research strategy. The results showedthat the Organizational response which was initially shown in the form of Acquiesce met regulatory compliance (coercive isomorphism). In addition to the Acquiesce, the Polkesma showed a compromising response towards institutional pressure through the initiative to develop performance appraisal system by following the institution that had successfully applied (mimetic isomorphism) and used consultant service (normative isomorphism) to develop Key Performance Indicator (KPI). Efforts to continue the sustainability of Polkesma remuneration system were done by optimizing the escalation of main educational income, asset utilization, the principle of \"smart\" in the use of budget and the improvement of Tri Dharma Perguruan Tinggi’s quality. Polkesma had been successfully considered as the role model of remuneration implementation in the Ministry of Health.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78054970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/JABE.V3I1.11560
Y. Utama, E. Sukoharsono, Z. Baridwan
The purpose of this paper is to understand the concept of accounting sustainability of spiritual dimension as a concept of sustainability. Sustainability accounting of spiritual dimension or can be called as Aksus is a sustainable concept which contains the spiritual dimension that complements the previous three dimensions (profit, people, and planet). This study uses the critical discourse analysis method of Norman Fairclough. The result is that there is a representation of Sukoharsono's thoughts in the text, as well as the relation to Sukoharsono's reader and identity for the readers that occur on the look of a text. Thought of concern for the survival of all beings is present in the text. At the level of discourse practice such as the production of texts, Sukoharsono does so with great caution and accordance with the sciences he has had, so it can be said if the production of the text is a manifestation of his perspective on accounting and sustainability. At the level of sociocultural practice, there is an influence of the current business situation and the social community that exists. The analysis shows Sukoharsono's commitment to the world of accounting and sustainability, and that business people always continue to care about the survival of all beings in addition to fulfilling their benefits
{"title":"The Urgency in Implementing the Accounting Sustainability of Spiritual Dimension in the Sustainability of Company","authors":"Y. Utama, E. Sukoharsono, Z. Baridwan","doi":"10.26675/JABE.V3I1.11560","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11560","url":null,"abstract":"The purpose of this paper is to understand the concept of accounting sustainability of spiritual dimension as a concept of sustainability. Sustainability accounting of spiritual dimension or can be called as Aksus is a sustainable concept which contains the spiritual dimension that complements the previous three dimensions (profit, people, and planet). This study uses the critical discourse analysis method of Norman Fairclough. The result is that there is a representation of Sukoharsono's thoughts in the text, as well as the relation to Sukoharsono's reader and identity for the readers that occur on the look of a text. Thought of concern for the survival of all beings is present in the text. At the level of discourse practice such as the production of texts, Sukoharsono does so with great caution and accordance with the sciences he has had, so it can be said if the production of the text is a manifestation of his perspective on accounting and sustainability. At the level of sociocultural practice, there is an influence of the current business situation and the social community that exists. The analysis shows Sukoharsono's commitment to the world of accounting and sustainability, and that business people always continue to care about the survival of all beings in addition to fulfilling their benefits","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"193 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79725454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/JABE.V3I1.11559
Sulikah Sulikah, Nasikh Nasikh
This study aims at improving motivation and interpersonal communication skill through peer assessment and self-assessment in accounting education students.This study is conducted in Economic Faculty of the State University of Malang (Universitas Negeri Malang). The research subject is 160 undergraduate students of accounting education. This study is a classroom action research. The data collection is done by observation, interview, and documentation. The data are analyzed qualitatively by carrying out data reduction, data display, and verification processes. Research finding shows that peer assessment and self-assessment are able to improve motivation and communication skill of accounting education students in Economic Faculty of the State University of Malang.There is improvement in terms of learning motivation of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system, and there is improvement in terms of interpersonal communication skill of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system.
本研究旨在透过同伴评鉴与自我评鉴，提高会计教育学生的学习动机与人际沟通技巧。这项研究是在玛琅州立大学(Universitas Negeri Malang)经济学院进行的。本研究对象为160名会计教育本科学生。本研究为课堂行动研究。数据收集是通过观察、访谈和记录来完成的。通过进行数据还原、数据显示和验证过程，对数据进行定性分析。研究发现，同伴评价和自我评价能够提高玛琅国立大学经济学院会计教育专业学生的学习动机和沟通能力。通过同伴评价和自我评价体系，会计教育专业学生在教学实践学科的学习动机得到了提高;通过同伴评价和自我评价体系，会计教育专业学生在教学实践学科的人际交往能力得到了提高。
{"title":"Improving Motivation and Interpersonal Communication Skill ThroughPeer Assessment and Self-Assessment In Accounting Education Students","authors":"Sulikah Sulikah, Nasikh Nasikh","doi":"10.26675/JABE.V3I1.11559","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11559","url":null,"abstract":"<span lang=\"EN-US\">This study aims at improving motivation and interpersonal communication skill through peer assessment and self-assessment in accounting education students.This study is conducted in Economic Faculty of the State University of Malang</span><span> (Universitas Negeri Malang)</span><span lang=\"EN-US\">. The research subject is 1</span><span>6</span><span lang=\"EN-US\">0 undergraduate students of accounting education. This study is a classroom action research. The data collection is done by observation, interview, and documentation. The data are analyzed qualitatively by carrying out data reduction, data display, and verification processes. Research finding shows that peer assessment and self-assessment are able to improve motivation and communication skill of accounting education students in Economic Faculty of the State University of Malang.</span><span>T</span><span lang=\"EN-US\">here is improvement in terms of learning motivation of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system, and there is improvement in terms of interpersonal communication skill of students majoring accounting education in the teaching practice subject through peer assessment and self-assessment system. </span>","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85679057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/JABE.V3I1.11557
Putri Adisti Kamadita, N. Laily
This study aims to produce a mobile learning application based on the topic of integration-interconnectionofthe trading company. The application is useful as an alternative to independent learning that can support the learning of accounting students .This research was a development research which refers to the development procedure of Borg and Gall which was modified into seven steps. Data in this study were collected using a questionnaire. The results of the study showed that the percentage of eligibility of the material expert validator was 73%, the media expert validator was 98%, the integration-interconnection expert validator was 75%, and the respondent was 79%. The average percentage of eligibility is 81 %. This number means that the application is very feasible to use. Some suggestions that can be given for further development of the application are by making indicators of specific expert validation measurements with supporting references; provide competency updates to the application and add new practice questions; the presentation of the verses of the Qur'an and Hadith can be added so that the students' knowledge of the relationship between the Qur'an, Hadith,and accounting becomes wider; as well as product testing, so that the level of effectiveness of learning media products can be known.
{"title":"The Development of M-Learning Based on Integration-Interconnection of The Accounting Cycle of Trading Company","authors":"Putri Adisti Kamadita, N. Laily","doi":"10.26675/JABE.V3I1.11557","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11557","url":null,"abstract":"This study aims to produce a mobile learning application based on the topic of integration-interconnectionofthe trading company. The application is useful as an alternative to independent learning that can support the learning of accounting students .This research was a development research which refers to the development procedure of Borg and Gall which was modified into seven steps. Data in this study were collected using a questionnaire. The results of the study showed that the percentage of eligibility of the material expert validator was 73%, the media expert validator was 98%, the integration-interconnection expert validator was 75%, and the respondent was 79%. The average percentage of eligibility is 81 %. This number means that the application is very feasible to use. Some suggestions that can be given for further development of the application are by making indicators of specific expert validation measurements with supporting references; provide competency updates to the application and add new practice questions; the presentation of the verses of the Qur'an and Hadith can be added so that the students' knowledge of the relationship between the Qur'an, Hadith,and accounting becomes wider; as well as product testing, so that the level of effectiveness of learning media products can be known.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"21 1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75523085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/JABE.V3I1.11555
Lilis Nur Indahsari, Purweni Widhianningrum
This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research. The population in this research are all listed companies in Indonesia stock exchange during the period of the year 2012-2015. Sampling techniques in this research using the technique of purposive sampling, so that obtained the number of samples as much as 11 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showed that the environment and social performance have significant impact on the cumulative abnormal return. This indicates that investors are more concerned about social performance because it’s related to the welfare of the community especially employees.
{"title":"The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange","authors":"Lilis Nur Indahsari, Purweni Widhianningrum","doi":"10.26675/JABE.V3I1.11555","DOIUrl":"https://doi.org/10.26675/JABE.V3I1.11555","url":null,"abstract":"This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research. The population in this research are all listed companies in Indonesia stock exchange during the period of the year 2012-2015. Sampling techniques in this research using the technique of purposive sampling, so that obtained the number of samples as much as 11 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showed that the environment and social performance have significant impact on the cumulative abnormal return. This indicates that investors are more concerned about social performance because it’s related to the welfare of the community especially employees.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89921686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.26675/jabe.v3i1.11558
Sigit Hermawan, Lilin Nur Indah Sari
This research aims to prove the effect of moral reasoning andethical sensitivity on accounting students’ ethical behavior on the basis of motivation as moderating variables. Respondents on this research were accounting students of Universitas Muhammadiyah Sidoarjo. The data was collected by using questionnaire method.131 questionnaires were distributed and analyzed.This research used multiple linear regression analysis and moderated regression analysis (MRA). On other side, this research was helped by SPSS (Statistical Package for Social Scienci) versi 18.0 software.The result of this research showed that Moral Reasoning and Ethical Sensitivity affects partially to the ethical behavior of accounting students. Meanwhile, motivation was able to moderate the effect of Moral Reasoning and Ethical Sensitivity to the ethical behavior of accounting students.
本研究旨在以动机为调节变量，证明道德推理和伦理敏感性对会计专业学生伦理行为的影响。这项研究的受访者是Universitas Muhammadiyah Sidoarjo的会计系学生。采用问卷调查法收集资料。发放并分析问卷131份。本研究采用多元线性回归分析和调节回归分析(MRA)。另一方面，本研究使用SPSS (Statistical Package for Social Scienci) versii 18.0软件。本研究结果表明，道德推理和伦理敏感性对会计专业学生的道德行为有部分影响。同时，动机能够调节道德推理和伦理敏感性对会计学生伦理行为的影响。
{"title":"Motivation as Moderating Variable on the Effect of Moral Reasoning and Ethical Sensitivity Toward the Ethical Behavior of Accounting Students","authors":"Sigit Hermawan, Lilin Nur Indah Sari","doi":"10.26675/jabe.v3i1.11558","DOIUrl":"https://doi.org/10.26675/jabe.v3i1.11558","url":null,"abstract":"This research aims to prove the effect of moral reasoning andethical sensitivity on accounting students’ ethical behavior on the basis of motivation as moderating variables. Respondents on this research were accounting students of Universitas Muhammadiyah Sidoarjo. The data was collected by using questionnaire method.131 questionnaires were distributed and analyzed.This research used multiple linear regression analysis and moderated regression analysis (MRA). On other side, this research was helped by SPSS (Statistical Package for Social Scienci) versi 18.0 software.The result of this research showed that Moral Reasoning and Ethical Sensitivity affects partially to the ethical behavior of accounting students. Meanwhile, motivation was able to moderate the effect of Moral Reasoning and Ethical Sensitivity to the ethical behavior of accounting students.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86150290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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