S. Trisnaningsih, Saiful Anwar, M. Muslimin, F. Akbar
This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT","authors":"S. Trisnaningsih, Saiful Anwar, M. Muslimin, F. Akbar","doi":"10.33005/BAJ.V3I2.109","DOIUrl":"https://doi.org/10.33005/BAJ.V3I2.109","url":null,"abstract":"This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114631212","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 to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.
{"title":"PENGARUH EKSTENSIFIKASI PAJAK, TINGKAT KEPATUHAN WAJIB PAJAK, DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI","authors":"Andyta Novasari, Dyah Ratnawati","doi":"10.33005/BAJ.V3I2.102","DOIUrl":"https://doi.org/10.33005/BAJ.V3I2.102","url":null,"abstract":"This research aims to find out what the impact of tax extensification, the level of compliance of taxpayers, and tax audits of income tax receipts (PPh) Personal Taxpayers. The focus of this research is KPP Pratama Surabaya Pabean Cantikan in year 2016 to 2018. The classification of this study is quantitative research. The sample used 36 data with using secondary data. The technique of determining the sample using boring sampling. The data research method of this study is multiple linear regression analysis using SPSS. The outcome from this research is the tax extensification and the level of compliance of taxpayers do not have an impact on the income taxpayers (PPh) of individual taxpayers, but tax audit has an impact on income tax receipts (PPh) of individual taxpayers.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123414252","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}
The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.
{"title":"ANALISIS EMPIRIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL MODERASI","authors":"W. Idawati, Shella Rachma Putri","doi":"10.33005/BAJ.V3I2.104","DOIUrl":"https://doi.org/10.33005/BAJ.V3I2.104","url":null,"abstract":"The purpose of this research is to examine the influence of work experience and audit fees and professional ethics as moderating variables on audit quality. This research is important to do again because of the inconsistency of the results of previous research and the increasing demands of users of financial reports for quality audit reports. Sampling was conducted using simple random sampling method with a sample size of 50 auditors from 17 public accounting firms in South Jakarta. The collection method uses a questionnaire method that is distributed to respondents. The data analysis technique of this research is using multiple regression analysis and moderation regression analysis. The results showed that work experience had an effect on audit quality while audit fees had no effect on audit quality. Professional ethics do not moderate work experience on audit quality, but professional ethics do moderate and weaken audit fees on audit quality. Work experience and audit fees simultaneously affect audit quality.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"213 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115792708","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}
Sharia banking from time to time has experienced an increase in both the number of customers and savings or financing products. An example of a sharia banking product is the Sharia gold pawn which is implemented by Bank Syariah Mandiri Surabaya. Gold is jewelry that has a high resale value, even if the value decreases, it doesn't drop too much. Gold can be in the form of necklaces, rings, bracelets, pendants and so on with different carats and weights. Gold pawning is a process for obtaining loan funds using economical and valuable items as collateral. If later the payment is paid, the goods will be returned in full, for this purpose maintenance costs are required, namely ujroh, which is paid every 4 months. To carry out a Sharia gold pawn, an ijarah contract is used, which is a trial fee or maintenance service fee because the party receiving the pawn is responsible for the existence of the goods being pawned. Service at Bank Syariah Mandiri Surabaya is very fast, straightforward, friendly, and has clear information about the financing we take.
{"title":"IMPLEMENTASI PSAK 107 MELALUI PELAYANAN GADAI EMAS SYARIAH PADA BANK SYARIAH MANDIRI SURABAYA","authors":"Siti Mahmudah","doi":"10.33005/BAJ.V3I2.106","DOIUrl":"https://doi.org/10.33005/BAJ.V3I2.106","url":null,"abstract":"Sharia banking from time to time has experienced an increase in both the number of customers and savings or financing products. An example of a sharia banking product is the Sharia gold pawn which is implemented by Bank Syariah Mandiri Surabaya. Gold is jewelry that has a high resale value, even if the value decreases, it doesn't drop too much. Gold can be in the form of necklaces, rings, bracelets, pendants and so on with different carats and weights. Gold pawning is a process for obtaining loan funds using economical and valuable items as collateral. If later the payment is paid, the goods will be returned in full, for this purpose maintenance costs are required, namely ujroh, which is paid every 4 months. To carry out a Sharia gold pawn, an ijarah contract is used, which is a trial fee or maintenance service fee because the party receiving the pawn is responsible for the existence of the goods being pawned. Service at Bank Syariah Mandiri Surabaya is very fast, straightforward, friendly, and has clear information about the financing we take.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132578106","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 study aims to obtain empirical evidence about the relationship between corporate strategy, performance measurement model, company performance and value of the firm. The research subjects are companies that have gone public and entered the Jakarta Islamic Index in 2013 until 2017. The number of samples in this study were 30 companies. By using path analysis in analyzing data, it is known that the results of this study, it can be concluded that value of the firm is directly influenced by the variable corporate performance and performance measurement model. The cost leader strategic variable influences the corporate performance and performance measurement model variables, while the product deferencial strategic directly influences corporate performance. It is hoped that this research will be used as a basis for decision making about the company's strategy and its performance measurement model.
{"title":"ANALISIS HUBUNGAN STRATEGI BISNIS, MODEL PENGUKURAN KINERJA, KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA INDEKS ISLAM JAKARTA)","authors":"Eko Hariyanto","doi":"10.33005/baj.v2i1.36","DOIUrl":"https://doi.org/10.33005/baj.v2i1.36","url":null,"abstract":"This study aims to obtain empirical evidence about the relationship between corporate strategy, performance measurement model, company performance and value of the firm. The research subjects are companies that have gone public and entered the Jakarta Islamic Index in 2013 until 2017. The number of samples in this study were 30 companies. By using path analysis in analyzing data, it is known that the results of this study, it can be concluded that value of the firm is directly influenced by the variable corporate performance and performance measurement model. The cost leader strategic variable influences the corporate performance and performance measurement model variables, while the product deferencial strategic directly influences corporate performance. It is hoped that this research will be used as a basis for decision making about the company's strategy and its performance measurement model.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125705033","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 study aims to analyze Theory of Planned Behavior influencing students' intention to be accountants, where subjective norms, attitudes, and behavioral perceptions can be useful for understanding various behaviors that can influence their decisions. Besides, a state defense behavior also supports the behavior of accountants. This type of research is quantitative research with an approach from Theory of Planned Behavior that is related to the intention of students to become accountants. The type of data used is primary data, which collected by distributing questionnaires to the Postgraduate students of UPN "Veteran" East Java. The analysis technique used in this study is to use the PLS (Partial Least Square) approach. The results showed that the Theory of Planned Behavior proved to influence the intention of students to become accountants, thus it can be said that the UPN "Veteran" East Java graduate students have high confidence in being accountants and tend to have high intentions to become accountants.
{"title":"STUDI EMPIRIS THEORY OF PLANNED BEHAVIOR TERHADAP INTENSI MAHASISWA MENJADI AKUNTAN","authors":"Dhani Vyrdha Anggraita Putri","doi":"10.33005/BAJ.V2I1.37","DOIUrl":"https://doi.org/10.33005/BAJ.V2I1.37","url":null,"abstract":"This study aims to analyze Theory of Planned Behavior influencing students' intention to be accountants, where subjective norms, attitudes, and behavioral perceptions can be useful for understanding various behaviors that can influence their decisions. Besides, a state defense behavior also supports the behavior of accountants. This type of research is quantitative research with an approach from Theory of Planned Behavior that is related to the intention of students to become accountants. The type of data used is primary data, which collected by distributing questionnaires to the Postgraduate students of UPN \"Veteran\" East Java. The analysis technique used in this study is to use the PLS (Partial Least Square) approach. The results showed that the Theory of Planned Behavior proved to influence the intention of students to become accountants, thus it can be said that the UPN \"Veteran\" East Java graduate students have high confidence in being accountants and tend to have high intentions to become accountants.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125359881","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}
An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.
{"title":"PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MOTIVASI PADA KINERJA AUDITOR (STUDI KASUS PADA BPK RI JAKARTA)","authors":"N. Damayanti, I. M. A. P. Wistawan","doi":"10.33005/BAJ.V1I2.31","DOIUrl":"https://doi.org/10.33005/BAJ.V1I2.31","url":null,"abstract":"An organization stated their own goals and use it as a work guide for the employees. One aspect that is able to support to achieve it, is the performance of employees. BPK is one of institutions that aims to realize a free State implementation from Corruption Collusion and Nepotism (KKN) (Laws of the Indonesian Republic No. 15 of 2006). In order to realize the goals, a good auditor's performance is needed to detect the fairness of government’ financial statements. Core self-evaluation is one of the characteristics that consists of self-evaluation, their abilities, and control of their abilities. CSE are able to predict individual job performance and satisfaction. Job performance also supported by motivation, both from within or extrinsic. The higher the enthusiasm at work, then these things will contribute positively to its performance. The respondents is 31 BPK RI Jakarta auditors. Data was collected through questionnaires. This research used multiple linear regression and showed that CSE and motivation have a positive effect for auditors’ performance.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128148039","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}
Ardhita Pramesti, Ester Candra Riyandini, D. A. A. Pesudo
This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.
{"title":"AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA ORGANISASI NIRLABA (STUDI PADA GBI AMBARAWA)","authors":"Ardhita Pramesti, Ester Candra Riyandini, D. A. A. Pesudo","doi":"10.33005/BAJ.V1I2.32","DOIUrl":"https://doi.org/10.33005/BAJ.V1I2.32","url":null,"abstract":"This study aims to analyze financial accountability practices and internal controls conducted in Church organizations. Accountability practices are divided into 3, namely income, expenditure, and assets and internal control over these three issues. The type of this research is qualitative research. This study uses primary data types through interviews, and secondary data through financial statements. The results of this study indicate that the practice of financial accountability in GBI Organizations. Cipto 3 Ambarawa is sufficient and internal control is relatively loose but does not cause fraud.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"1951 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129104745","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}
Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.
{"title":"KOMUNIKASI DUA ARAH DAPAT MERESPON PELAKU UKM DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK","authors":"Hiras Pasaribu, Asep Saefudin, Alp. Yuwidiantoro","doi":"10.33005/baj.v1i2.24","DOIUrl":"https://doi.org/10.33005/baj.v1i2.24","url":null,"abstract":"Small and Medium Enterprises (SMEs) have limited resources, therefore it is necessary to mediate not only the understanding of taxation, but can help to develop business management, so that SMEs get the ease of developing the business and will have a positive impact on SME players. Thus Taxpayers will respond positively to tax pay compliance. This research will continue the development of SME governance. However, the first year of this study will first see the quality of education and understanding of the taxpayer, with the aim is, to determine the effect of the quality of extension services tax and tax understanding of the taxpayer compliance response. The method used is an eplanatory survey of 100 SMEs in Yogyakarta. To get data using questionnaire. By sending a questionnaire by post or e-mail, many respondents do not return it, then do it directly collect from the respondent. Data Testing is done by Partial Leas Squar (PLS) method. PLS does not assume any particular distribution for parameter estimation, so no parametric technique is required to test parameters. The result of this research conclude that the quality of service of tax service influence but very low to taxpayer compliance, while the understanding of taxpayer has a significant effect on taxpayer compliance.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115250109","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 is a quantitative research which is done to the twelfth class of Accounting competence program of Ten State Vocational High School Surabaya. This research aims at finding out the influence of ethical content in Finance Accounting Teaching and Student’s Learning Achievement to the Student’s Profession Ethical Perception of the twelfth class students of Accounting Competence Program Department of Surabaya Ten State Vocational High School.The sample is taken by using the proportional random sampling technique. The amount of sample is 89 out of 114 students of the twelfth class of Accounting competence program department of Surabaya Ten State Vocational High School students.The Research Instrument Test is done first before taking the data. It covers the validity test and the reliability one. The method of collecting data is documentation and questionnaire. Analysis Prerequisite Test which is done is normality test, multicolonirity test, and heterocedasticity test. The analysis done in this research is doubled linear regression one. The result of the research shows that there is positive and significant influence of ethical content in Finance Accounting Teaching to the student’s profession ethical perception. This is shown by t-count as many as 5.133 with the significant score of 0.000 under the determined significant score standard of 0.05. While student’s learning achievement does not influence significantly to the student’s profession ethical perception. This is shown by t-count as many as 0.765 with the significant score of 0.446 above the determined significant standard as many as 0.05. However, there is positive influence simultaneously of the ethical content in Finance Accounting Teaching and the student’s profession ethical perception.
{"title":"MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN DAN PRESTASI BELAJAR SISWA TERHADAP PERSEPSI ETIKA PROFESI SISWA","authors":"Puji Hastuti","doi":"10.33005/baj.v1i2.22","DOIUrl":"https://doi.org/10.33005/baj.v1i2.22","url":null,"abstract":"This is a quantitative research which is done to the twelfth class of Accounting competence program of Ten State Vocational High School Surabaya. This research aims at finding out the influence of ethical content in Finance Accounting Teaching and Student’s Learning Achievement to the Student’s Profession Ethical Perception of the twelfth class students of Accounting Competence Program Department of Surabaya Ten State Vocational High School.The sample is taken by using the proportional random sampling technique. The amount of sample is 89 out of 114 students of the twelfth class of Accounting competence program department of Surabaya Ten State Vocational High School students.The Research Instrument Test is done first before taking the data. It covers the validity test and the reliability one. The method of collecting data is documentation and questionnaire. Analysis Prerequisite Test which is done is normality test, multicolonirity test, and heterocedasticity test. The analysis done in this research is doubled linear regression one. \u0000The result of the research shows that there is positive and significant influence of ethical content in Finance Accounting Teaching to the student’s profession ethical perception. This is shown by t-count as many as 5.133 with the significant score of 0.000 under the determined significant score standard of 0.05. While student’s learning achievement does not influence significantly to the student’s profession ethical perception. This is shown by t-count as many as 0.765 with the significant score of 0.446 above the determined significant standard as many as 0.05. However, there is positive influence simultaneously of the ethical content in Finance Accounting Teaching and the student’s profession ethical perception.","PeriodicalId":338790,"journal":{"name":"Behavioral Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133115026","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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