scholarly journals The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions

2019 ◽  
Vol 2 (1) ◽  
pp. 56-69
Author(s):  
Venessa Angelin Yermia Djamal ◽  
Toto Warsoko Pikir ◽  
Rr. Puruwita Wardani
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Primary Data ◽  
Professional Commitment ◽  
Perceived Behavioral Control ◽  
The Public ◽  
Analysis Technique ◽  
Analysis Models

Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in Surabaya. The sample in this study is 54 people with sampling techniques using convenience sampling. The analysis technique uses multiple linear regression analysis models. The results showed that attitudes toward behavior, subjective norms, and professional commitment were related to whistleblowing intentions, while perceived behavioral control did not conflict with whistleblowing intentions. This shows that auditors feel there will be difficulties and few opportunities in the process of disclosing known fraud, so that perceived behavioral control has no effect.

Faktor Yang Mempengaruhi Intensi Masyarakat Menjadi Nasabah Bank Syariah Ditinjau Dari Planned Behaviour Theory (Survei Pada Masyarakat Kota Bekasi)

2021 ◽  
Vol 12 (1) ◽  
pp. 49-59
Author(s):  
Asep Sumaryo ◽  
Purnama Putra
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Future Research ◽  
Perceived Behavioral Control ◽  
Islamic Banks ◽  
The People ◽  
Planned Behavior Theory

Indonesia is a country with the largest Muslim population in the world of its 240 million people,88.2% are Muslims. Islamic banks exist because of the public's need for alternative transactions thatare interest-free. However, the growth of Islamic banks in Indonesia is still not optimal, one of thefactors is that people are still not enthusiastic about Islamic banks and the lack of intention of thepeople to become customers of Islamic banks. There are several factors that affect the intention interms of planned behavior theory, namely attitudes, subjective norms and perceptions of behaviorcontrol. So the research aims to determine the effect of attitudes, subjective norms and perceptionsof behavioral control on the intention of the people of Bekasi city to become customers in Islamicbanks. The research method uses multiple linear regression analysis. The data used are the results ofquestionnaires distributed to 12 districts in the city of Bekasi. The sample consisted of 132 people inBekasi city who were taken by using purposive sampling technique. Data were tested partially andsimultaneously. The data is processed using SPSS (Statistical Product and Service Solution) version22. The results of this study show partially that attitude variables have a positive and significant effect,subjective norm variables have a positive and significant effect, behavioral control perceptions have apositive but insignificant effect on intention to become a customer. Islamic Bank. Meanwhile, attitudes,subjective norms and perceived behavioral control simultaneously have a significant positive effect onthe intention to become a customer of Islamic banks. Future research is expected to expand the scopeof research, add variables and other factors and extend the research period.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

scholarly journals Pengaruh Sikap, Norma Subjektif, Dan Kontrol Perilaku Terhadap Minat Beli

2021 ◽  
Vol 7 (1) ◽  
pp. 48
Author(s):  
Fitria Purwantini ◽  
Lulup Endah Tripalupi
Keyword(s):  
Purchase Intention ◽  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Primary Data ◽  
Processing Application ◽  
Data Source ◽  
Questionnaire Method ◽  
Simultaneous Influence

The purpose of this study to determine the effects of attitudes, subjective norms, and behavioral control on purchase intention. Causal research is the research used in this study. This research was conducted at the Ganesha Education University (UNDIKSHA) with a sample of 390 respondents. This study uses quantitative data from questionnaires, while the data source uses primary data. In this study, the questionnaire method is a method used for data collection. The research instrument used was a questionnaire with a Likert scale. Techniques or ways to analyze the data used are multiple linear regression analysis, t test, and f test with the SPSS data processing application. This study shows the results that there is a partial and simultaneous influence on attitudes, subjective norms, and behavioral control on consumer buying interest in cosmetics.

scholarly journals ANALISIS KEPUTUSAN PENGGUNAAN LINKAJA DENGAN PENDEKATAN THEORY OF PLANNED BEHAVIOR

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Aditya Warman ◽  
Tetty Rimenda ◽  
Rahmanita Vidyasari
Keyword(s):  
Planned Behavior ◽  
Analysis Of Variance ◽  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Subjective Norm ◽  
Subjective Norms ◽  
Primary Data ◽  
Perceived Behavioral Control ◽  
Cash Basis ◽  
Positive Effect

ABSTRACT  LinkAja provide advanced feature such as cash back promotion and discount, and has linked with more than 130.000 merchants, these features can influence perceived behavioral control, attitude, and subjective norm, and however in 2019 there was a decrease in the number of LinkAja users. The purpose of this research was to determine the influence of perceived behavioral control, attitudes, and subjective norms on the decision to use LinkAja. This research used primary data obtained by distributing questionnaire to 100 respondents who were LinkAja users. The data analysis which used in this research are Analysis of Variance (ANOVA) and Multiple Linear Regression Analysis with SPSS version 26. The results indicate that there is an influence of perceived behavioral control, attitudes, and subjective norms partially have a positive effect on decision to use LinkAja. Simultaneous test results show that perceived behavioral control, attitude, and subjective norm have a positive effect on decision to use LinkAja which is with completeness of features, completeness of information, promotion like cashback and discounts provided by LinkAja dominantly could influence someone decision to use, therefore the expected planned behavior can be realized that is a transformation on transaction habits from cash basis to cashless.     Keywords Perceived Behavioral Control, Attitude, Subjective Norm, Decision to Use   ABSTRAK LinkAja telah memberikan fitur yang lebih lengkap, promo berupa cashback dan discount, serta telah bekerjasama dengan lebih dari 130.000 merchant dimana hal ini dapat mempengaruhi perceived behavioral control, attitude, dan subjective norm seseorang, namun pada tahun 2019 terjadi jumlah penurunan jumlah pengguna LinkAja. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh perceived behavioral control, attitude, dan subjective norm terhadap keputusan penggunaan LinkAja. Penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner kepada 100 repsonden yang merupakan pengguna LinkAja. Analisis data yang digunakan dalam penelitian ini adalah Analysis of Variance (ANOVA) dan analisis regresi liniear berganda menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel perceived behavioral control, attitude, dan subjective norm secara parsial berpengaruh terhadap keputusan penggunaan LinkAja. Hasil uji simultan menunjukkan bahwa perceived behavioral control, attitude, dan subjective norm berpengaruh positif terhadap keputusan penggunaan LinkAja dimana dengan kelengkapan fitur, kelengkapan informasi, promo berupa cashback dan discount yang diberikan oleh LinkAja dapat mempengaruhi keputusan penggunaan seseorang untuk menggunakannya, sehingga planned behavior yang diharapkan dapat terwujud yaitu mengubah perilaku transaksi dari cash basis menjadi cashless.   Kata Kunci: Perceived Behavioral Control, Attitude, Subjective Norm, Keputusan Penggunaan

scholarly journals Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant

2021 ◽  
Vol 31 (9) ◽  
pp. 2169
Author(s):  
Andrea Diva Ananda ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norms ◽  
Accounting Students ◽  
Perceived Behavioral Control ◽  
Factors Affecting ◽  
Level Of Knowledge ◽  
Control Knowledge

This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and perceived behavioral control on the interest in obtaining CA certification. The level of knowledge is also one of the information factors that can influence behavior intention. The number of samples used in this study was 168 respondents to determine the sample, namely the simple random sampling method. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The analysis results indicate that attitudes toward behavior, subjective norms, and perceived behavioral control positively affect accounting students’ interest to obtain CA certification. Meanwhile, the level of knowledge about CA does not affect accounting students’ interest to obtain CA certification. Keywords: Interest; Attitudes Toward Behavior; Subjective Norms; Perceived Behavioral Control; Knowledge.

Pengaruh Tingkat Literasi Keuangan Syariah dan Kepercayaan Masyarakat terhadap Minat Menabung di Bank Syariah

2020 ◽  
Vol 3 (2) ◽  
pp. 140-153
Author(s):  
Resti Fadhilah Nurrohmah ◽  
Radia Purbayati
Keyword(s):  
Financial Literacy ◽  
Linear Regression Analysis ◽  
Public Trust ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Confidence ◽  
Islamic Banks ◽  
Variable Level ◽  
Analysis Technique ◽  
The City

The purpose of this study was to study the level of Islamic financial literacy and public confidence in the interest in saving in Islamic banks. The variables in this study are the level of Islamic financial literacy (X1), public trust (X2), and interest in saving (Y).The method of this study is descriptive quantitative approach. The data source of this study are primary data obtained by distributing questionnaires. Respondents taken are residents in the city of Bandung, with samples domiciled in the city of Bandung and at least 17 years old. The data analysis technique uses multiple linear regression analysis. The results showed that the variable level of islamic financial literacy and public trust has positive effect in the interest in saving in Islamic banks. The findings in this study provide a reference to Islamic banks, the level of literacy and public trust regarding interest in saving, therefore Islamic banks must socialize to the public.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

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