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Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan Terhadap Perilaku Etis Astuti, Rika; Sugiharto, Bambang; kurniawan, Asep
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19921

Abstract. The purpose of this study was to determine the effect of locus of control, ethical sensitivity, intellectual intelligence, emotional intelligence, spiritual intelligence and education level on ethical behavior in accounting students of vocational high schools (SMK) and accounting students in Subang. This research is included in research with quantitative data. The sample in this study were 407 respondents consisting of SMK accounting students and accounting students in Subang. The sample selection technique used is probability sampling while for sampling in this study using simple random sampling. The method used for data collection is the survey method through a questionnaire or questionnaire. The data analysis technique used is descriptive statistical analysis and infective statistical analysis. The results showed that locus of control, ethical sensitivity, intellectual intelligence, spiritual intelligence, and education level had a positive and significant effect on the ethical behavior of SMK accounting students and accounting students in Subang. While emotional intelligence does not affect the ethical behavior of SMK accounting students and accounting students in Subang

Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan Terhadap Perilaku Etis Astuti, Rika; Sugiharto, Bambang; kurniawan, Asep
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19921

Abstract. The purpose of this study was to determine the effect of locus of control, ethical sensitivity, intellectual intelligence, emotional intelligence, spiritual intelligence and education level on ethical behavior in accounting students of vocational high schools (SMK) and accounting students in Subang. This research is included in research with quantitative data. The sample in this study were 407 respondents consisting of SMK accounting students and accounting students in Subang. The sample selection technique used is probability sampling while for sampling in this study using simple random sampling. The method used for data collection is the survey method through a questionnaire or questionnaire. The data analysis technique used is descriptive statistical analysis and infective statistical analysis. The results showed that locus of control, ethical sensitivity, intellectual intelligence, spiritual intelligence, and education level had a positive and significant effect on the ethical behavior of SMK accounting students and accounting students in Subang. While emotional intelligence does not affect the ethical behavior of SMK accounting students and accounting students in Subang

PENGARUH PENGETAHUAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM), COMPUTER SELF-EFFICACY, DAN FACILITATING CONDITIONS TERHADAP MINAT MENGGUNAKAN APLIKASI AKUNTANSI Fazrin Defillateli; Bambang Sugiharto; Indah Umiyati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p96-116

Small and Medium-Sized Enterprises in Indonesia will continue to grow from year to year, which will support Indonesia's economy. The aim of this research was to find out and analyze the influence of knowledge effects of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions to the intention to using accounting applications Small and Medium-Sized Enterprises (SMEs). The study used three independent variables that are the knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions, while intention to using accounting applications as a dependent variable. The sample of this research were Small and Medium-Sized Enterprises (SMEs) in Subang Regency, West Java Province. Sampling Incidental of non-probability sampling was used as a sampling method with the total sample of 205 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis is used for this study. The results of this research indicate that knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs), Computer Self-efficacy, and Facilitating Conditions have a positive effect to the intention in using either accounting application, the results of tests on each variable or simultaneously. Keyword: Knowledge of Financial Accounting Standards of Small and Medium-Sized Enterprises (SMEs); Computer Self-efficacy; Facilitating Conditions; Intention To Use; Accounting Application

The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia Agung Nur Probohudono; Bambang Sugiharto; Siti Arifah
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art5

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.

Pengaruh Premium Growth Ratio, Risk Based Capital Dan Hasil Investasi Terhadap Profitabilitas Perusahaan Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014 Fira Agustin; Asri Suangga; Bambang Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Penelitian ini betujuan untuk menguji pengaruh premium growth ratio, risk based capital dan hasi investasi terhadap profitabilitas pada perusahaan asuransi umum yang terdafatar di Bursa Efek Indonesia tahun 2010-2014. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling sehingga diperoleh sampel yang sesuai kriteria sebanyak 11 perusahaan. Alat statistik dalam penelitian ini adalah Eviews 8.1. Hasil penelitian ini menunjukan bahwa secara parsial premium growth rato dan risk based capital tidak berpengaruh terhadap return on assets, variabel hasil investasi berpengaruh terhadap return on assets. Sedangkan secara simultan variabel premium growth ratio, risk based capital dan hasil investasi berpengaruh signifikan terhadap return on assets

THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES Rumini Rumini; Bambang Sugiharto; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probability of 0.0150, which means less than 0.05. The F test obtained an F value with a probability of 0.000154 <0.05. These results prove that the Intellectual Capital variable has a positive effect on Company Value. While the multiple linear equations obtained by the equation: Y = 1.471970 + 0.214295vaic + 0.4581455vaicsb + e. Based on these results Intellectual Capital gives a coefficient of 0.214295 with a probability value of 0.0013 <0.05, while Intellectual Capital with a Competitive Strategy gives a coefficient of 0.458145 with a probability of 0.0007 <0.05 means that Intellectual Capital has a positive effect on Corporate Values and Competitive Strategies can influence (strengthen) the relationship between Intellectual Capital with Corporate Value

PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH Sri Mulyati; Bambang Sugiharto; Prini Nurtina Dewi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.611

This study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.

PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs Bambang Sugiharto; Sri Mulyati; Aprillia Verra Puspita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.613

This study aims to determine perceptions of the ease of use of fintech in MSMEs financing. The research method used is quantitative using primary data sources obtained through questionnaires distributed and filled out by respondents. The sampling technique used in this study was purposive sampling. The population in this study is MSMEs in Subang district. The results of the study indicate that there is a relationship between fintech and MSMEs financing, where MSME actors have increased sales due to fintech, fintech makes financing easy.

APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL TO THE INTENTION TO USING MOBILE BANKING SERVICE Bambang Sugiharto; Indah Umiyati; Noni Nissa Sholihah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.885

The aim of this research was to analyze the influence of performance expectations, effort expectations, and social influence on the intention to use mobile banking on mobile banking users. The study used three independent variables that are the performance expectations, effort expectations, and social influence, while intention to use mobile banking as a dependent variable. The sample of this research were society users of mobile banking in Subang Regency, West Java Province. Sampling incidental of Non-probability sampling was used as a sampling method with a total sample of 154 people. Validity, reliability, descriptive analysis, classical assumption test, and multiple regression analysis are used for this study. Statistical method for data testing using SPSS program 22. The result of this research indicates that performance expectations, effort expectations, and social influence have a positive effect on the intention in using either mobile banking, the result of tests on partial or simultaneously.

THE EFFECT OF PERSONAL ENGINEERING ABILITY, TRAINING AND EDUCATION, UTILIZATION OF TECHNOLOGY, AND WORK EXPERIENCE ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS Bambang Sugiharto; Trisandi Eka Putri; Anestya Hayatunufus Hafsyah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.946

This study aims to determine whether there is an influence of personal technical ability, training and education, the use of technology, and work experience on the effectiveness of the accounting information system. The data used in this study is primary data by distributing questionnaires in the form of google forms and questionnaires. The method used in sampling is a non-probability sampling method with purposive sampling technique and the number of samples in this study were 115 respondents, who were employees of the Yogya Group in Subang Regency. The data was processed using the data quality test method, classical assumption test, multiple regression analysis, and hypothesis testing. The results of this study indicate that the variables of training and education, and the use of technology have a positive effect on the effectiveness of accounting information systems. While the variables of personal technical ability and work experience have no effect on the effectiveness of accounting information systems.

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