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All Journal IJOT International Journal of Business, Law and Political Science Journal of Artificial Intelligence and Digital Economy
Ruci Arizanda Rahayu
Muhammadiyah University of Sidoarjo, Indonesia
Automotive Engineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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Self-Control as an Intervening in The Determinants of Consumptive Behavior of Paylater Use Nur Lailiyatul Inayah; Ali Muhdor; Ruci Arizanda Rahayu
International Journal on Orange Technologies Vol. 8 No. 2 (2026): International Journal on Orange Technologies (IJOT)
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v8i2.5682

Abstract

The development of digital technology has influenced consumer behavior, especially among Millennials and Generation Z, through the convenience of payment services such as PayLater. This study aims to analyze the influence of financial literacy, lifestyle, and risk on the consumptive behavior of PayLater users, with self-control as a mediating variable. A quantitative approach was employed with a sample of 96 respondents from Sidoarjo District, selected using the Lemeshow formula. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results show that financial literacy, lifestyle, and risk significantly influence both consumptive behavior and self-control. Furthermore, self-control has a significant impact on consumptive behavior and successfully mediates the relationship between the three independent variables and consumptive behavior. These findings highlight the importance of self-control in mitigating the negative effects of PayLater usage and the need to enhance financial literacy and promote a financially responsible lifestyle.
PERCEPTION OF ACCOUNTING STUDENTS REGARDING COMPLIANCE WITH ACCOUNTING RULES, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Ruci Arizanda Rahayu; Arda Walika Pradasiwi; Nihlatul Qudus Sukma Nirwana; Herman Ernandi
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.349

Abstract

Objective: This research aims to examine accounting students' perceptions of the influence of compliance with accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: This study uses a quantitative approach. The population is active undergraduate (S-1) students in the accounting study program class of 2019, 2020 and 2021, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo. Data analysis techniques were carried out using SmartPLS version 3.0. Result: The results of this research indicate that 1) Compliance with accounting rules has no effect on accounting fraud. 2) Unethical behavior influences accounting fraud. 3) Individual morality has a significant effect on accounting fraud. 4) Internal control moderates compliance with accounting rules against accounting fraud. 5) Internal control moderates unethical behavior towards accounting fraud. 6) Internal control cannot moderate individual morality towards accounting fraud. Novelty: As a dynamic that often occurs, accounting fraud is a problem that attracts world attention, and various issues related to accounting fraud have received a lot of attention, especially from researchers who are trying to reveal how and why accounting fraud can occur.
THE ROLE OF AUDIT QUALITY AS A MODERATOR IN THE DETERMINANTS OF EARNINGS MANAGEMENT Ruci Arizanda Rahayu; Intan Kumalasari; Nihlatul Qudus Sukma Nirwana; Herman Ernandi
Journal of Artificial Intelligence and Digital Economy Vol. 3 No. 1 (2026): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v3i1.1609

Abstract

Objective: This study aims to analyze the influence of audit committees, free cash flow, and tax planning on earnings management, with audit quality as a moderating variable, specifically in the consumer goods industry sector companies listed on the IDX during 2019-2023. Method: A quantitative approach is employed, utilizing multiple linear regression analysis and Moderated Regression Analysis (MRA), with data processed using SPSS 23 software. Results: The findings reveal that the audit committee does not significantly affect earnings management, free cash flow has a negative and significant impact, and tax planning shows a positive and significant effect. Audit quality does not moderate the relationship between the audit committee and free cash flow on earnings management, but it negatively moderates the relationship between tax planning and earnings management. Novelty: This study introduces tax planning as an independent variable and investigates the role of audit quality as a moderating factor in the context of earnings management, offering new insights into corporate financial practices.
Co-Authors Ali Muhdor Arda Walika Pradasiwi Herman Ernandi Intan Kumalasari Nihlatul Qudus Sukma Nirwana Nur Lailiyatul Inayah