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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Ecopreneur.12 Ecopreneur
Dian Oktarina
Universitas Hayam Wuruk Perbanas Surabaya
Economics, Econometrics & Finance

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Analisis Perspektif Fraud Pentagon pada Terjadinya Kecurangan Akademik Mahasiswa Akuntansi Dian Oktarina
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 6, No 2 (2021): September 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v6i2.1450

Abstract

The purpose of this research is to show the fraud pentagon perspective on academic cheating in accounting students. The independent variabels in this research are pressure, opportunity, rationalization, capabilities, and personal ethics, while dependent variabel is academic cheating. This research used primary data on online questionnaire. The sample of this research used purposive sampling with criteria of STIE Perbanas Surabaya active accounting students until 2019 and willing to fill out a questionnaire. The research used multiple linear regression. The result is pressure, opportunity, rationalization, and capabilities no effect on cheating academic, while personal ethics negative effect on cheating academic. This is because STIE Perbanas Surabaya has character building activities namely Super Soft skills Mentoring (SSM) which makes the students have good personal ethics, so that minor academic cheating occurs.
Analisis Perspektif Fraud Pentagon pada Terjadinya Kecurangan Akademik Mahasiswa Akuntansi Dian Oktarina
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 6 No. 2 (2021): September 2021
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v6i2.1450

Abstract

The purpose of this research is to show the fraud pentagon perspective on academic cheating in accounting students. The independent variabels in this research are pressure, opportunity, rationalization, capabilities, and personal ethics, while dependent variabel is academic cheating. This research used primary data on online questionnaire. The sample of this research used purposive sampling with criteria of STIE Perbanas Surabaya active accounting students until 2019 and willing to fill out a questionnaire. The research used multiple linear regression. The result is pressure, opportunity, rationalization, and capabilities no effect on cheating academic, while personal ethics negative effect on cheating academic. This is because STIE Perbanas Surabaya has character building activities namely Super Soft skills Mentoring (SSM) which makes the students have good personal ethics, so that minor academic cheating occurs.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND LEVERAGE COMPANY VALUES WITH INSTITUTIONAL OWNERSHIP AS MODERATION VARIABLES IN MANUFACTURING COMPANIES Melisa Dwirahmawati; Dian Oktarina
Ecopreneur.12 Vol 6, No 1 (2023): April 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i1.11207

Abstract

The purpose of this research is to determine the effect of corporate social responsibility and leverage on firm value with institutional ownership as moderating variable. The population in this study were manufature companies listed on the Indonesia Stock Exchange in 2016 – 2020. The technique used in sample selection was purposive sampling and obtained 311 samples. Data analysis was performed using the SPSS 26 test tool by testing descriptive statistics, normality test, heterkedacity test, multiclinearity, autocorrelation, f test, R2 test, t test and Moderated Regression Analysis. The results of this study state that corporate social responsibility have no effect on firm value. Leverage have a positive effect on firm value. The ownership institutional can not moderate relationship between corporate social responsibility and leverage on firm value. 
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND LEVERAGE COMPANY VALUES WITH INSTITUTIONAL OWNERSHIP AS MODERATION VARIABLES IN MANUFACTURING COMPANIES Melisa Dwirahmawati; Dian Oktarina
Ecopreneur.12 Vol 6, No 1 (2023): April 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i1.11207

Abstract

The purpose of this research is to determine the effect of corporate social responsibility and leverage on firm value with institutional ownership as moderating variable. The population in this study were manufature companies listed on the Indonesia Stock Exchange in 2016 – 2020. The technique used in sample selection was purposive sampling and obtained 311 samples. Data analysis was performed using the SPSS 26 test tool by testing descriptive statistics, normality test, heterkedacity test, multiclinearity, autocorrelation, f test, R2 test, t test and Moderated Regression Analysis. The results of this study state that corporate social responsibility have no effect on firm value. Leverage have a positive effect on firm value. The ownership institutional can not moderate relationship between corporate social responsibility and leverage on firm value. 
Co-Authors Melisa Dwirahmawati