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All Journal Journal Markcount Finance
Durya, Ngurah Panji Mertha Agung
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Economics, Econometrics & Finance

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The Effect of Regional Original Revenue (PAD), Budget Financing Surplus (SILPA), Regional Wealth on Capital Expenditure with Economic Growth as a Moderating Variable in Central Java Province for the 2019-2021 Period Ariyanto, M.Dwiky; Durya, Ngurah Panji Mertha Agung; Intes, Amina; Barroso, Uwe; Margarida, Kruger
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.321

Abstract

This study aims to determine the effect of Regional Original Income (PAD), Excess Budget Financing (SILPA) and Regional Wealth on Capital Expenditures with economic growth as a moderating variable. This research was conducted in Central Java Province as many as 35 regencies/cities consisting of 29 regencies and 6 cities. This study uses budget realization report data obtained from the DGT website. The analytical method used to test the hypothesis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that economic growth does not moderate the effect of regional original income on capital expenditure, but economic growth is able to moderate excess budget financing and regional wealth on capital expenditure.
Analysis of the Effect of Dimensions of Fraud Diamond on Fraud Behavior of Students of Accounting University Semarang" Manik, Wanson Kornelius; Durya, Ngurah Panji Mertha Agung
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.395

Abstract

This study aims to determine the effect of the fraud diamond dimension on the fraud behavior of accounting students at the University of Semarang. Cheating is a fraudulent act committed by someone to gain profit for himself by taking advantage of other people. The data analysis technique in this study was multiple linear regression analysis using data from Semarang University accounting student respondents in the 2019 and 2020 classes. The results showed that pressure had an effect on academic cheating, while opportunity, rationalization and ability had no effect on academic cheating. The results of the model feasibility test show that pressure, opportunity, rationalization and ability simultaneously influence the academic fraud of accounting students at the University of Semarang.
Co-Authors Ariyanto, M.Dwiky Barroso, Uwe Intes, Amina Manik, Wanson Kornelius Margarida, Kruger