Pub Date : 2020-10-31DOI: 10.23887/vjra.v9i2.26208
Ketut Ria Mutiarasari Mutiarasari, I. P. Julianto
This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.
本研究旨在探讨理想主义、相对主义、性别、会计道德规范知识对会计学生会计不道德行为认知的影响。本研究采用定量方法，从问卷调查中获得主要数据，并使用李克特量表进行测量。本研究的研究对象是巴厘岛五所大学的会计系学生，共1115人。抽样技术采用便利抽样，抽样标准是在公共会计师事务所或会计服务办公室实习或工作过的会计学生，以及参加过会计专业教育课程的会计学生。最小样本数的确定采用Isaac和Michael表，显著性水平为5%，得到的样本总数为265人。数据分析技术采用多元线性回归分析，使用SPSS 22.0 for Windows。结果表明，理想主义和会计道德准则知识对会计学生对会计不道德行为的认知有负向影响，相对主义对会计学生对会计不道德行为的认知有正向影响，且男会计学生的认知比女会计学生更支持会计不道德行为。
{"title":"Pengaruh Orientasi Etis, Gender, Dan Pengetahuan Kode Etik Akuntan Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Tidak Etis Akuntan","authors":"Ketut Ria Mutiarasari Mutiarasari, I. P. Julianto","doi":"10.23887/vjra.v9i2.26208","DOIUrl":"https://doi.org/10.23887/vjra.v9i2.26208","url":null,"abstract":"This study aims to determine the effect of Idealism, Relativism, Gender, and Knowlegde of Ethic Accounting Code of Accounting Students’ Perseption on Unethical Accounting Behavior. This study used quantitative approach with primary data obtained from questionnaires and measured using a Likert Scale. The population of this study were accounting students at five universities in Bali in total 1,115 people. The sampling technique used convenience sampling with a sample criteria of accounting students who had been interned or worked at a Public Accounting Firm or at an Accountant Services Office, and accounting student who had taken courses in the Accounting Professional Education program. Determination of the minimum number of samples used the Isaac and Michael tables with a significance level of 5%, obtained a total sample of 265 people. Data analysis technicque used multiple linear regression analysis by using SPSS 22.0 for Windows. The result showed that idealism and knowledge of ethic accountant code had a negative influence on accounting student’ perseptions of accountant’s unethical behavior, while relativism had positive influence on accounting students’perseptions of accountant’s unethical behavior and male accounting students’ perception was proven more support unethical accountant’s behavior rather than female accounting students.","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133174662","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 : 2020-10-31DOI: 10.23887/vjra.v9i2.26453
E. Agihidayantari, Putu Sukma Kurniawan
{"title":"Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas dan Transparansi Pelaporan Keuangan Terhadap Tingkat Penerimaan Dana Zakat","authors":"E. Agihidayantari, Putu Sukma Kurniawan","doi":"10.23887/vjra.v9i2.26453","DOIUrl":"https://doi.org/10.23887/vjra.v9i2.26453","url":null,"abstract":"","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125490285","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 : 2020-10-31DOI: 10.23887/vjra.v9i2.26125
Putu Ayu Armelia, Made Arie Wahyuni
This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.
{"title":"Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa","authors":"Putu Ayu Armelia, Made Arie Wahyuni","doi":"10.23887/vjra.v9i2.26125","DOIUrl":"https://doi.org/10.23887/vjra.v9i2.26125","url":null,"abstract":"This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124866090","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 : 2020-10-31DOI: 10.23887/vjra.v9i2.26560
Ni Wayan Desi Sawitri, Lucy Sri Musmini
{"title":"Pengaruh Sistem Pengendalian Internal Pemerintah Desa, Kompetensi Sumber Daya Manusia, dan Efektivitas Sistem Keuangan Desa Terhadap Penerapan Good Village Governance","authors":"Ni Wayan Desi Sawitri, Lucy Sri Musmini","doi":"10.23887/vjra.v9i2.26560","DOIUrl":"https://doi.org/10.23887/vjra.v9i2.26560","url":null,"abstract":"","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130836831","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 : 2020-10-31DOI: 10.23887/vjra.v9i2.27010
N. Dewi, I. Yudantara
{"title":"Pendeteksian Kecurangan Pelaporan Keuangan Dengan Menggunakan Pentagon Fraud Pada BUMN Yang Terdaftar Di Bursa Efek Indonesia","authors":"N. Dewi, I. Yudantara","doi":"10.23887/vjra.v9i2.27010","DOIUrl":"https://doi.org/10.23887/vjra.v9i2.27010","url":null,"abstract":"","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"52 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131776534","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 : 2020-10-31DOI: 10.23887/vjra.v9i2.27392
I. mahendra, I. P. A. Diatmika
{"title":"Analisis Perlakuan Akuntansi Asset Biologis Berdasarkan PSAK 69 Pada Organisasi Simantri Kelompok Tani Ternak Sapi “Sato Amerta Utama”","authors":"I. mahendra, I. P. A. Diatmika","doi":"10.23887/vjra.v9i2.27392","DOIUrl":"https://doi.org/10.23887/vjra.v9i2.27392","url":null,"abstract":"","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"345 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122160682","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}
Tujuan dari artikel yaitu untuk menguji pengaruhnya dan menganalisis variabel pemahaman maupun sanki pajak terhadap kepatuhan pajak dengan preferensi risiko sebagai variabel moderasi yang terdaftar pada KPP Malang Utara. Pengumpulan data menggunakan kuesioner yang dibagikan kepada WP dengan pendekatan purposive sampling yang telah lapor SPT. Teknik data yang digunakan dengan analisis regresi linier berganda serta analisis pemoderasi pendekatan uji nilai selisih mutlak. Hasil menyatakan pemahaman serta sanki memengaruhi kepatuhan WP. Preferensi risiko juga mampu memodarasi pemahaman serta sanksi.
{"title":"Analisis Pemahaman Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Preferensi Risiko Sebagai Variabel Moderasi","authors":"Retno Wulandari","doi":"10.14414/jbb.v10i1.2298","DOIUrl":"https://doi.org/10.14414/jbb.v10i1.2298","url":null,"abstract":"Tujuan dari artikel yaitu untuk menguji pengaruhnya dan menganalisis variabel pemahaman maupun sanki pajak terhadap kepatuhan pajak dengan preferensi risiko sebagai variabel moderasi yang terdaftar pada KPP Malang Utara. Pengumpulan data menggunakan kuesioner yang dibagikan kepada WP dengan pendekatan purposive sampling yang telah lapor SPT. Teknik data yang digunakan dengan analisis regresi linier berganda serta analisis pemoderasi pendekatan uji nilai selisih mutlak. Hasil menyatakan pemahaman serta sanki memengaruhi kepatuhan WP. Preferensi risiko juga mampu memodarasi pemahaman serta sanksi.","PeriodicalId":433211,"journal":{"name":"Vokasi : Jurnal Riset Akuntansi","volume":"24 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120845262","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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