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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Manajemen
Aldy Agustian
Universitas Cipasung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Skandal Pajak: Sejauh Mana Love Of Money, Pemahaman Pajak dan Nilai Agama dalam Meramalkan Perilaku Curang? Dede Riswandi; Yudi Setia Rachmanda; Rafi Hafizhni Anggia; Adi Muhammad Nur Ihsan; Aldy Agustian
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.30194

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengetahui pengaruh religiusitas, love of money dan pemahaman pajak terhadap perilaku kecurangan dalam persepsi mahasiswa akuntasi di tasikmalaya.Metode Penelitian: Penelitian kuantitatif dengan metode dekriptif analitik, data dikumpulkan menggunakan kuesioner. Sampel sebanyak 100 orang mahasiswa dipeorleh dengan teknik Purposive Sampling. Teknik analisis menggunakan metode analisis regresi linear berganda.Originalitas/Novelty: pada penelitian sebelumnya tidak mengkaji pengaruh masing-masing variabel secara parsial, juga terdapat inkonsistensi temuan dalam hal,pengaruh langsung dan tidak langsung atau sebagai moderatorHasil Penelitian: Hasil penelitian menunjukkan bahwa religiusitas, love of money, dan pemahaman pajak tidak berpengaruh signifikan terhadap perilaku kecurangan (p value 0,05)Implikasi: penelitian ini menyimpulkan bahwa ketiga variabel tersebut tidak berpengaruh terhadap perilaku kecurangan, karena itu perlu adanya penguatan kurikulum pendidikan akuntansi, pembentukan karakter, atau pencegahan kecurangan di tingkat organisasi dan masyarakat. Research Objectives: This study aims to determine the influence of religiosity, love of money and tax understanding on fraudulent behavior in the perception of accounting students in Tasikmalaya.Research Method: This quantitative study employed descriptive analytical methods. Data were collected using a questionnaire. A sample of 100 students was selected using purposive sampling. Multiple linear regression analysis was used for analysis.Originality/Novelty: In previous studies, the influence of each variable was not examined partially, and there were also inconsistent findings regarding direct and indirect influences or as moderators.Research Results: The results showed that religiosity, love of money, and tax understanding did not influence state behavior (p-value 0.05).Implications: This study concludes that these three variables do not influence fraudulent behavior, therefore there is a need to strengthen the accounting education curriculum, character building, or fraud prevention at the organizational and community levels.
Pengaruh Literasi Keuangan dan Gaya Hidup Konsumtif Terhadap Penggunaan Kredit Online Gen Z di Kabupaten Tasikmalaya Ai nurmala; Aldy Agustian
MAMEN: Jurnal Manajemen Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i3.8204

Abstract

This study investigates the influence of financial literacy and consumptive lifestyle on online credit usage decisions among Generation Z in Tasikmalaya Regency. Employing a quantitative research design with descriptive and verificative approaches, data were gathered from 105 respondents selected through purposive sampling. The collected data were analyzed using multiple linear regression techniques with the assistance of IBM SPSS Statistics version 31. The findings indicate that financial literacy has a positive and statistically significant partial effect on online credit usage decisions (p = 0.004 < 0.05; t = 2.952). Similarly, consumptive lifestyle also has a positive and significant effect, as evidenced by a significance value of 0.000 and a t-statistic of 8.162. Simultaneously, both independent variables significantly influence online credit usage decisions (p = 0.002). Based on the coefficient of determination (R²) value of 0.600, it can be concluded that financial literacy and consumptive lifestyle collectively explain 60.0% of the variance in online credit usage decisions, while the remaining 40.0% is influenced by other variables outside the scope of this study.
Co-Authors Adi Muhammad Nur Ihsan Ai nurmala Dede Riswandi Rafi Hafizhni Anggia Yudi Setia Rachmanda