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THE INFLUENCE OF MACHIAVELLIAN TO MODERATE TASK COMPLEXITY AND LOCUS OF CONTROL AS ANTESEDEN OFDYSFUNCTIONAL AUDIT BEHAVIOR Riandanu, Andara Utami; Jalil, Fitri Yani
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to analyze the influence of Machiavellian to moderate task complexity and locus of control as anteseden of dysfunctional audit behavior. This research was done in Public Accounting Firmof the DKI Jakarta Province. This research was using eighty sevent respondents as sample. Data were analyzed using moderate regression analyzed in SPSS. The result of this research showed that task complexity and locus of control partially effect to the dysfunctional audit behavior. Machiavellian can be a moderating for task complexity and dysfunctional audit behavior. But Machiavellian can’t be a moderating for locus of control and dysfunctional audit behavior. Keywords: Task Complexity; Locus of Control; Machiavellian;Dysfunctional Audit Behavior

The Impact of an Auditorâ€™s Professional Commitment to The Whistleblowing Intention: Locus of Control as a Moderating Variable YANI JALIL, FITRI
The Indonesian Journal of Accounting Research Vol 16, No 3 (2013): IJAR September 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.275

This study examines the antecedent of the whistleblowing intentionwith the auditorâ€™s professional commitment. This study was modifiedby using a sample of real auditors, whereas previous research usedaccounting students. This study also submits the locus of control as amoderating effect on the relationship. This study focuses on a reexaminationof the extent the whistleblowing intention issue is tested by professionalcommitment and the locus of control as moderating effects.The data were obtained from 105 junior and senior external auditorsfrom public accounting firms in Jakarta. The result indicates that thereis no significant impact by professional commitment or the moderatingeffect of the locus of control on the whistleblowing intention. It meansthat the professional commitment and locus of control canâ€™t increase thewhistleblowing intention of a real auditor and that other factors becomethe barrier to whistleblowing.

PENGARUH KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA AUDIT TERHADAP PERILAKU WHISTLEBLOWING Fitri Yani Jalil
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 2 (2014): Agustus 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i2.1965

This study examines the anteceden of whistleblowing behavior by the professional commitment and anticipatory socialization student audit. It’s extend Elias (2008) and criticizes on the mismatch between the hypothesis with testing tools are used, so that the results can’t answer hypothetical appropriately. The used data is 104 of accounting students who have taken the course of auditing. Hypothesis testing used multiple regression test and t-test, with the previous factor analysis. The result indicates that professional commitment have significant effect on whistleblowing. The results also showed no significant difference to the level of anticipatory socialization respondents to whistleblowing. This study provides in addition to the audit literature by doing different test levels of professional commitment and anticipatory socialization student audit of whistleblowing behavior.DOI: 10.15408/ess.v4i1.1965

Internal Control, Anti-Fraud Awareness, and Prevention of Fraud Fitri Yani Jalil
ETIKONOMI Vol 17, No 2 (2018)
Publisher : Faculty of Economic and Business

Fraud is a serious threat to the organization and should prevent as early as possible. The prevention and detection of fraud is the responsibility of management. The fraud experts estimate that the fraud that has revealed is a small part of all the actual fraud that occurred. Therefore, the main effort is on prevention. This study aims to determine the effect of internal controls and anti-fraud awareness in the prevention of fraud. The samples used were employees of UIN Syarif Hidayatullah Jakarta. Data were analyzed using multiple regressions. The results showed that the internal control does not affect the prevention of fraud. Meanwhile, the anti-fraud awareness significant positive effect on the prevention of fraud. The results of this study are not yet entirely following the conditions at UIN Syarif Hidayatullah Jakarta. UIN Syarif Hidayatullah Jakarta has the concept of internal control and fraud prevention is good, but not yet implemented correctly by all parties. There are still some things that need to be improved practice, for example regarding employee performance evaluation, and program promotion of employees.DOI: 10.15408/etk.v17i2.7473

PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Andre Hand Prastya; Fitri Yani Jalil
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

The purpose of this research is to find the effects of free cash flow, leverage, profitability, liquidity and firm size to dividend policy. This research using a sample of 21 LQ 45 companies registered in BEI 2015-2017. The method used is purposive sampling. Hypothesis testing in this research using multiple linear regression analysis. The result of this research show leverage, profitability, and firm size significantly affect the dividend policy. While free cash flow and liquidity have no effect on dividend policy

Auditor Burnout: Anteseden dan Konsekuensi Laras Fuji Utami; Fitri Yani Jalil
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6077

This study aims to examine the effect of role pressure (role ambiguity, role overload, role conflict) and job demand on burnout felt by the auditor and the impact caused by the auditor on the auditor's job outcomes (job performance, job satisfaction, turnover intention) and commitment professional auditor. This study used primary data through the distribution of questionnaires to auditors in Indonesia, both those who had obtained a Certified Public Accountant (CPA) and those who had not. The method of determining the sample used in this study was convenience sampling. The number of auditors sampled was 73 auditors. The analytical method to test the hypothesis used by researchers was using SmartPLS 3.0. The results of this study indicate that the role ambiguity is not significant negative effect on burnout, role overload is not significant positive effect on burnout, role conflict has a significant positive effect on burnout, job demand is not significantly positive effect on burnout, burnout has a significant negative effect on job performance, burnout has a negative effect significant to job satisfaction, burnout has a significant positive effect on the turnover intention, and burnout has a significant positive effect on professional commitment. Keyword: role stressor, job demand, burnout, job outcomes, professional commitment

THE INFLUENCE OF MACHIAVELLIAN TO MODERATE TASK COMPLEXITY AND LOCUS OF CONTROL AS ANTESEDEN OFDYSFUNCTIONAL AUDIT BEHAVIOR Andara Utami Riandanu; Fitri Yani Jalil
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Proceeding International Conference on Information Technology and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to analyze the influence of Machiavellian to moderate task complexity and locus of control as anteseden of dysfunctional audit behavior. This research was done in Public Accounting Firmof the DKI Jakarta Province. This research was using eighty sevent respondents as sample. Data were analyzed using moderate regression analyzed in SPSS. The result of this research showed that task complexity and locus of control partially effect to the dysfunctional audit behavior. Machiavellian can be a moderating for task complexity and dysfunctional audit behavior. But Machiavellian can’t be a moderating for locus of control and dysfunctional audit behavior. Keywords: Task Complexity; Locus of Control; Machiavellian;Dysfunctional Audit Behavior

Implication on Firm Value in Indonesian Banking Sainada Oktoby Sherly Abdillah; Fitri Yani Jalil
Akuntabilitas Vol 15, No 2 (2022)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v15i2.29123

The level of investor prosperity is reflected in the stock price. Financial statement ratio analysis is used to determine the value of a company. Because banking is the focal point of the country’s economic activity, it attracts investors. The goal of this research is to look into the impact of profitability, growth opportunity, dividend policy, and firm age on the firm value of Indonesian commercial banks listed on the Indonesia Stock Exchange between 2015 and 2021. Purposive sampling was used in this study, and 59 data points were analyzed using multiple regression analysis. The findings revealed that profitability has a significant impact on firm value. Meanwhile, growth prospects, dividend policy, and firm age have no effect on firm value. Investors are drawn in by the size of the company’s profit. Due to a lack of understanding of the company’s internal and external conditions, bank growth does not always reflect abundant assets. Capital gains are preferred by many investors because they produce quick profits. The vulnerability of a company to new competitors grows with age.

An Evaluation to Predict the Probability of Success of Student-Centered Learning in Business School Taridi Kasbi Ridho; Fitri Yani Jalil
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 9 NO. 1 2022
Publisher : Faculty of Educational Sciences, Syarif Hidayatullah State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v9i1.23189

AbstractThe purpose of this study was to describe the implementation of student-centered learning, to evaluate its effectiveness and to predict the possibility of success of it in a business school of the Faculty of Economics and Business of Universitas Islam Negeri (State Islamic University) Syarif Hidayatullah Jakarta. A number of questioners were distributed to lecturers and students who experienced in using this method, followed by focused group discussions and in-depth interviews. Results showed that piloting three student-centered learning methods, i.e. learning by case method, project market research, and gamification at the faculty was welcomed by both students and lecturers as they have taken many advantages from it. They gained deeper and wider knowledge. They could improve their critical and creativity thinking, be more independent, responsible, confidence, courage and had better engagement and dedication to learning process, a set of skills required to be successful after graduation. However, challenges to make this new pedagogy method to be fun, easy to understand and deliver optimum result still remained. This paper contributed to improvement of human resources in the private sector especially in emerging countries by showing that applying right pedagogical method together with multi aspects improvement from lecturers, students, and physical infrastructures will enable business school graduates to fulfill the needs and challenges of current and future business world.AbstrakTujuan dari penelitian ini adalah untuk mendeskripsikan implementasi pembelajaran yang berpusat pada siswa, mengevaluasi keefektifannya dan memprediksi kemungkinan keberhasilannya di sekolah bisnis Fakultas Ekonomi dan Bisnis Universitas Islam Negeri (UIN) Syarif. Hidayatullah Jakarta. Sejumlah kuesioner dibagikan kepada dosen dan mahasiswa yang berpengalaman menggunakan metode ini, dilanjutkan dengan diskusi kelompok terfokus dan wawancara mendalam. Hasil penelitian menunjukkan bahwa percontohan tiga metode pembelajaran yang berpusat pada siswa, yaitu pembelajaran dengan metode kasus, riset pasar proyek, dan gamifikasi di fakultas disambut baik oleh mahasiswa dan dosen karena mereka telah mengambil banyak keuntungan darinya. Mereka mendapatkan pengetahuan yang lebih dalam dan lebih luas. Mereka dapat meningkatkan pemikiran kritis dan kreativitas mereka, menjadi lebih mandiri, bertanggung jawab, percaya diri, berani dan memiliki keterlibatan dan dedikasi yang lebih baik dalam proses pembelajaran, seperangkat keterampilan yang dibutuhkan untuk sukses setelah lulus. Namun, tantangan untuk menjadikan metode pedagogi baru ini menyenangkan, mudah dipahami dan memberikan hasil yang optimal masih ada. Makalah ini berkontribusi pada peningkatan sumber daya manusia di sektor swasta terutama di negara-negara berkembang dengan menunjukkan bahwa menerapkan metode pedagogis yang tepat bersama dengan peningkatan multi aspek dari dosen, mahasiswa, dan infrastruktur fisik akan memungkinkan lulusan sekolah bisnis untuk memenuhi kebutuhan dan tantangan saat ini dan dunia bisnis masa depan How to Cite Ridho, T. K., Jalil, F. Y. (2022). An Evaluation to Predict the Probability of Success of Student-Centered Learning in Business School. TARBIYA: Journal of Education in Muslim Society, 9(2), 93-104. doi:10.15408/tjems.v9i1.23189.

An Evaluation to Predict the Probability of Success of Student-Centered Learning in Business School Taridi Kasbi Ridho; Fitri Yani Jalil
TARBIYA: Journal of Education in Muslim Society TARBIYA: JOURNAL OF EDUCATION IN MUSLIM SOCIETY | VOL. 9 NO. 1 2022
Publisher : Faculty of Educational Sciences, Syarif Hidayatullah State Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/tjems.v9i1.23189

AbstractThe purpose of this study was to describe the implementation of student-centered learning, to evaluate its effectiveness and to predict the possibility of success of it in a business school of the Faculty of Economics and Business of Universitas Islam Negeri (State Islamic University) Syarif Hidayatullah Jakarta. A number of questioners were distributed to lecturers and students who experienced in using this method, followed by focused group discussions and in-depth interviews. Results showed that piloting three student-centered learning methods, i.e. learning by case method, project market research, and gamification at the faculty was welcomed by both students and lecturers as they have taken many advantages from it. They gained deeper and wider knowledge. They could improve their critical and creativity thinking, be more independent, responsible, confidence, courage and had better engagement and dedication to learning process, a set of skills required to be successful after graduation. However, challenges to make this new pedagogy method to be fun, easy to understand and deliver optimum result still remained. This paper contributed to improvement of human resources in the private sector especially in emerging countries by showing that applying right pedagogical method together with multi aspects improvement from lecturers, students, and physical infrastructures will enable business school graduates to fulfill the needs and challenges of current and future business world.AbstrakTujuan dari penelitian ini adalah untuk mendeskripsikan implementasi pembelajaran yang berpusat pada siswa, mengevaluasi keefektifannya dan memprediksi kemungkinan keberhasilannya di sekolah bisnis Fakultas Ekonomi dan Bisnis Universitas Islam Negeri (UIN) Syarif. Hidayatullah Jakarta. Sejumlah kuesioner dibagikan kepada dosen dan mahasiswa yang berpengalaman menggunakan metode ini, dilanjutkan dengan diskusi kelompok terfokus dan wawancara mendalam. Hasil penelitian menunjukkan bahwa percontohan tiga metode pembelajaran yang berpusat pada siswa, yaitu pembelajaran dengan metode kasus, riset pasar proyek, dan gamifikasi di fakultas disambut baik oleh mahasiswa dan dosen karena mereka telah mengambil banyak keuntungan darinya. Mereka mendapatkan pengetahuan yang lebih dalam dan lebih luas. Mereka dapat meningkatkan pemikiran kritis dan kreativitas mereka, menjadi lebih mandiri, bertanggung jawab, percaya diri, berani dan memiliki keterlibatan dan dedikasi yang lebih baik dalam proses pembelajaran, seperangkat keterampilan yang dibutuhkan untuk sukses setelah lulus. Namun, tantangan untuk menjadikan metode pedagogi baru ini menyenangkan, mudah dipahami dan memberikan hasil yang optimal masih ada. Makalah ini berkontribusi pada peningkatan sumber daya manusia di sektor swasta terutama di negara-negara berkembang dengan menunjukkan bahwa menerapkan metode pedagogis yang tepat bersama dengan peningkatan multi aspek dari dosen, mahasiswa, dan infrastruktur fisik akan memungkinkan lulusan sekolah bisnis untuk memenuhi kebutuhan dan tantangan saat ini dan dunia bisnis masa depan How to Cite Ridho, T. K., Jalil, F. Y. (2022). An Evaluation to Predict the Probability of Success of Student-Centered Learning in Business School. TARBIYA: Journal of Education in Muslim Society, 9(2), 93-104. doi:10.15408/tjems.v9i1.23189.

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