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Journal : J-MACC : Journal of Management and Accounting

PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN, DAN PENGETAHUAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK Isnaini Anniswati Rosyida
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.143 KB) | DOI: 10.52166/j-macc.v1i1.744

Abstract

This study aims to analyze the influence of knowledge taxation, awareness and knowledge of tax amnesty on taxpayers compliance. The population in this study is all taxpayers who perform the free work listed in the tax office Pratama North Gresik District. Variables of this study include the dependent variable (taxpayers compliance) and independent variables (knowledge taxation, awareness, and knowledge tax amnesty). This study uses primary data in the form of questionnaires. Sampling technique using random samping with slovin formula, the number of samples of 94 samples. Data analysis techniques to test the hypothesis in this study using multiple linear regression test.The results of this study show that partially knowledge of taxation have a positive and significant impact on taxpayers compliance, awareness has a positive and significant impact on taxpayers compliance, and knowledge of tax amnety have positive and significant effect to taxpayer compliance. Simultaneously knowledge of taxaxtion, awareness and knowledge of tax amnesty together have positive and significant influence to taxpayers compliance, and the most dominant independent variables is the awareness variable with beta value 0,422.
PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA JURUSAN AKUNTANSI Novi Darmayanti; Isnaini Anniswati Rosyida; Galuh Adi Irawan
J-MACC Vol 3 No 2 (2020): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i2.2068

Abstract

This study aims to determine the influence of pressure, opportunity, rationalization, ability on academic cheating behavior of students majoring in accounting both partially and simultaneously. This research uses quantitative research methods with the type of survey research. The analysis technique used in this study is the data quality test, the classic assumption test, multiple linear regression and hypothesis testing using the t test to test the effect of variable X with partial Y variable and F test to test variable X on variable Y simultaneously with significant values 0.05% (5%). Based on the results of the study indicate that the value of the independent variables simultaneously (together) affect the dependent variable, namely academic cheating behavior (Y). Partially, the pressure variable does not have a significant effect on academic cheating, opportunity has a significant effect on academic cheating, rationalization has a significant effect on academic cheating, ability has a significant effect on academic cheating behavior.
PUBLIKASI ILMIAH DAN PLAGIARISME DENGAN LOCUS OF CONTROL SEBAGAI MODERASI Isnaini Anniswati Rosyida; M. Nizarul Alim
J-MACC Vol 5 No 1 (2022): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i1.2937

Abstract

This study aims to determine the effect of scientific publication requirements on plagiarism and the role of locus of control as a moderating variable from the influence of scientific publication requirements on plagiarism in private universities. This research uses a quantitative method with respondents from accounting lecturers at Private Universities in East Java. The researcher used the Smart PLS 3.0 program to test the research hypothesis to examine the effect of scientific publication requirements on plagiarism and examine the role of locus of control as a moderating variable from the influence of the burden of scientific publications on plagiarism. The sample in this study is a lecturer at a Private College in East Java. The method used to determine the sample is purposive sampling. The research data was obtained by distributing questionnaires directly to the respondents. The test results show that the burden of scientific publications influences plagiarism. Locus of control is a moderating variable from the influence of the burden of scientific publications on plagiarism on accounting lecturers in private universities