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Journal : Behavioral Accounting Journal

PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI Arifiyar Auzar A; Saiful Anwar; Tituk Diah Widajantie
Behavioral Accounting Journal Vol 4 No 1 (2021): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.27 KB) | DOI: 10.33005/baj.v4i1.110

Abstract

This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the “quantitative approach”. The information’s collected in this study is using “primary data” that collected through questionnaire surveys directly. The sample in this research using “2016 UPN student Accounting department "Veteran" East Java”. Sample selection using the incidental sampling method. Data analysis uses “partial least square (PLS)” which uses “SmartPLS 3.2.9” for personality and gender hypothesis. The findings indicate that “personality variables” were having “significant effect” on “personal financial planning” while “gender variables” had “no significant effect” on “financial planning”.
PENGARUH KEPRIBADIAN DAN PERBEDAAN GENDER TERHADAP PERENCANAAN KEUANGAN PRIBADI Arifiyar Auzar A; Saiful Anwar; Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 4 No. 1 (2021): January-June 2021
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v4i1.110

Abstract

This study wants to understand, test, and prove the impact of personality also gender differences on personal financial planning. This study implements the quantitative approach. The information’s collected in this study is using primary data that collected through questionnaire surveys directly. The sample in this research using 2016 UPN student Accounting department "Veteran" East Java. Sample selection using the incidental sampling method. Data analysis uses partial least square (PLS) which uses SmartPLS 3.2.9 for personality and gender hypothesis. The findings indicate that personality variables were having significant effect on personal financial planning while gender variables had no significant effect on financial planning.
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.103

Abstract

This research was conducted for knowing the influence of pemutihan motor vehicle tax program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testingt in this research used double linier regression in SPSS 23. The analysis results show that pemutihan motor vehicle tax program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin; Fajar Syaiful Akbar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
Co-Authors Agus Suhadi Akmal Junaidi Amie Amelia Amrizal Amrizal Amrizal Ana Khoiriyah Ani Suhartini Anis Azmiatu Silvia Anis Choirun Nisa Aprizal Arief Laksono Arifal Hidayat Arifiyar Auzar A Arrafiqur Rahman Ashri Fathia Ayup Tri Andika Azhari, Najahuddin Azwar Azwar Banjar, Maulis Budi Hariono Dadang Hartabela Darnawi Darnawi Dea Gusneli Dede Sulaeman Dewi R. Syahriyah Diana Nafisa Sabila Haq Dima Fazira Dini Prima Putri Dini Puspita Doni Maradona Dwi Aprianto Dwi Febriani Saputri Dwi Sakethi Dyah ayu Restuti Wulandari Eka Widiastuti Eko Winarti Elinah Elly Kurniawati ENDRI ENDRI Enggar Prasetyawan Erli Yanty Rihana Paramida Estiningsih Fadilla Qusnul Khotimah Fadillah, Ismi Nurul Fajar Syaiful Akbar Fika Ekayanti Flori R. Sari Hafzan Hanifah Indarwati Hardi Hayatul Ismi Ilham Fatoni Izzah Hayati Jasiah Jasiah Jaziela Huwaida Jose Agave Situmorang Julistyana Tistogondo Junarti Junarti Kesni Merianti Ketut Ngurah Gunapriya Kumaini, Ruston Kurnia Muludi Lintang Kirana Anindyajati Lodya Sesriyani Lodya Sesriyani M. Ghandi Rukmana M. Musyapa Ali Marita Fadhilah Maryam Maulidil Fajri Maulina Wulandari Melyvita Nur Angraeni Merry Muspita Dyah Utami Michael Joko Wibowo Mohamad Torik Langlang Buana Muhamad Dede Sulaeman Muhammad Rifa'i Muhammd Tsalis Ramdlani MUSLIMIN Nada mudrikah Ngelbanip Fydi Tapyor Nur Faizin Nurika Khalila Daulay Nurjirah Bakri Nurwahidin Nurwahidin Purwo Subekti Putut Said Permana Radjendra, Ryan Ratna Hidayanti Rina Febrinova Rini Puspitasari Risahmawati Risahmawati Riska Fitriani Risse Entikaria Rachmanita Ristiawan Muji Laksono Romlah Roziqin, Muhamad Khoirur Rusmaini Rusmaini Santiani Santiani Santika, Desi Sari Fitriyani Sariana Sariana Satriyanto, Muhammad Dwi Setiawan Budi Darsono Sigid Eko Pramono Silpa Silvia Oktavia Nur Yudiastuti Siti Famila Karuniansyah Siti Khotimah Siti Lutfiah Rabiyatul Adawiyah Siti Muthi’ah Siti Mutiah Ulfha Siti Zubaidah Siti Zulaikha Soffi Soffiatun Sri Trisnaningsih Sri Utaminingsih Suripto, Heri Taufan Darmawan Tituk Diah Widajantie Tri Budi Astuti Tsara Nur Afifah Wartariyus Wartariyus Windi Novianti Yayat Sujatna Yose Rizal Yossi Wibisono Zamroni Zamroni Zeni Ulma Zumazi Aulia Rahma