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Journal : Jurnal Akuntansi Profesi

Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money Pasek, Gede Widiadnyana
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.34517

Abstract

This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Pasek, Gede Widiadnyana; Trisnawati, Ni Luh De Erik
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money Gede Widiadnyana Pasek
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.34517

Abstract

This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.
Nilai Satya dan Pengendalian Internal Sebagai Strategi Meminimalkan Tindakan Fraud Pada LPD di Kabupaten Buleleng Gede Widiadnyana Pasek; Ni Luh De Erik Trisnawati
Jurnal Akuntansi Profesi Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.39410

Abstract

This study aims to find empirical evidence regarding the effect of Satya Value, and Internal Control on the tendency of accounting fraud at the Village Credit Institution of Buleleng Regency. This research is located at the Village Credit Institution (LPD) of Buleleng Regency. This study uses a quantitative approach. The research sample used in this research is 266 respondents. Hypothesis testing in this study uses multiple regression analysis techniques with a statistical approach which is operated through the SPSS program. The results of this study indicate that the value of Satya and Internal Control has an effect on the tendency of accounting fraud.
Literasi Keuangan dalam Pertimbangan Keputusan Investasi Tinjauan dari Gender Gede Widiadnyana Pasek
Jurnal Akuntansi Profesi Vol. 13 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v13i1.46743

Abstract

This study aims to determine the differences in investment decision attitudes between maler and female who are given financial literacy and those who are not given financial literacy. The number of participants in this experimental study was 85 participants. The design of this study was a 2 X 2 factorial design. After the experiment ended, the data were analyzed using a 2-way ANOVA statistical analysis. The results showed (1) there were differences in investment decision behavior between those who were given financial literacy and those who were not given financial literacy, (2) there were differences investment decisions between male gender and female gender Keywords: Financial Literacy, Invesment Decision, Gender
Tingkat Kesehatan Koperasi Dari Aspek Permodalan, Likuiditas , dan Rentabilitas Pada KSP Sanjiwani Komang Nilam Pramesti Artana Putri; Gede Widiadnyana Pasek
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.63451

Abstract

Penelitian ini dilakukan pada Koperasi Simpan Pinjam Sanjiwani yang bertujuan untuk mengetahui Tingkat Kesehatan Koperasi Dari Aspek Permodalan, Likuiditas, dan Rentabilitas pada periode Tahun 2018-2021 berdasarkan peraturan deputi Bidang Pengawasan Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, Nomor: 06/Per/Dep.6/IV/2016. Untuk mengelola data yang dikumpulkan, metode deskriptif kuantitatif digunakan. Metode ini dilakukan dengan mendeskripsikan hasil penelitian berupa angka agar nantinya peneliti dapat menarik kesimpulan penelitian. Data data yang diperoleh dari penelitian ini bersumber dari laporan laba rugi koperasi, laporan neraca, gambaran umum koperasi serta struktur organisasi dan sejarah berdiri koperasi. Keywords: Tingkat Kesehatan, Permodalan, Likuiditas, Rentabilitas