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FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP) Adia Adi Prabowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.256 KB) | DOI: 10.32477/jkb.v28i2.208

Abstract

Students who want to work as public accountants are required to first take thePublic Accountants Certification Exam which is held by the Indonesian Instituteof Certified Public Accountants, but students who take the public accountantcertification exam are still minimal. The purpose of this study is to determine theeffect of economic motivation, personality, barriers, social motivation and qualitymotivation on accounting students’ interest in taking the Public AccountantCertification Exam.The research respondents were all students of semester VIand above Accounting Study Program Department of AccountingSarjanawiyataTamansiswa University. The instrument testing was carried out usingvalidity and reliability tests. To determine the accuracy of the model, classicalassumption testing is carried out followed by multiple regression analysis bothpartially and simultaneously. The results of this study indicate that the variablesof economic motivation, personality, exam barriers, social motivation and qualitymotivation simultaneously influence the interest of accounting students takingthe Public Accountant Certification Exam by explaining the variation expressedin the coefficient of determination, showing that 66.6% of the variation in interestdetermined by social motivation and personality, while 33.4% is determined byother variables not examined in this study but partially personality and socialmotivation have a significant influence on the interests of accounting studentstaking the Public Accountant Certification Exam, while economic motivationvariables, test barriers, and quality motivation does not have a significant influenceon the interests of accounting students taking the Public Accountant CertificationExam.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN AKADEMIK PADA PERKULIAHAN ONLINE Adia Adi Prabowo; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.53 KB) | DOI: 10.32477/jkb.v29i1.235

Abstract

The spread of the covid-19 disease outbreak has brought urgent changes in varioussectors. The government’s advice to stay at home and keep your distance shouldbe followed by a change in learning methods from face-to-face to online learning.The purpose of this study is to explore the extent to which factors such as situationalfactors, academic factors, and psychological factors can influence students’academic cheating behavior during online learning, and to propose strategies topromote academic integrity in higher education when learning is conducted on anounce line.This type of research is quantitative research with a descriptiveapproach. The samples studied were all S1 Accounting Faculty of Economicswhich is still active in the even semester of The Academic Year 2019/2020 whohad taken the online exam and learning online with a sample number of 153 studentsusing purposive sampling techniques. Data analysis techniques in this study usingPLS (Partial Least Square) 3.0 software. The results of this study showed thatpsychological factors and academic factors have no significant effect on onlinecheating. But situational factors as intervening variables have a significant effectonline cheating
HUBUNGAN FAKTOR INDIVIDU DENGAN BURNOUT BAGI SEORANG AUDITOR DI KANTOR AKUNTAN PUBLIK ADIA ADI PRABOWO
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 01 (2022): Accountia Journal Vol. 6 No. 1 Tahun 2022
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1043.182 KB) | DOI: 10.35915/accountia.v6i01.662

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor individu yang mempengaruhi burnout seorang auditor di lingkungan kerja Kantor Akuntan Publik (KAP). Penelitian dilakukan pada Kantor Akuntan Publik di Jawa Tengah dan DIY. Teknik pengambilan sampel menggunakan convinience sampling dengan 66 responden. Kuisioner digunakan untuk pengumpulan data lalu diolah menggunakan spss dengan teknik analisis regresi linier berganda. Dari pengolahan data tersebut menunjukkan hasil bahwa faktor individu menjadi pengaruh munculnya burnout. Faktor individu yang dimaksud yaitu karakteristik personal. ABSTRACT This study aims to determine the individual factors that affect the burnout of an auditor in the work environment of a Public Accounting Firm. The research was conducted at Public Accounting Firms in Central Java and DIY. The sampling technique used convenience sampling with 66 respondents. Questionnaires were used for data collection and then processed using SPSS with multiple linear regression analysis techniques. The data processing shows the results that individual factors influence the emergence of burnout. Individual actors in question are personal characteristics.
FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI FE UST MENGIKUTI UJIAN SERTIFIKASI AKUNTAN PUBLIK (USAP) Adia Adi Prabowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.726 KB) | DOI: 10.32477/jkb.v28i2.208

Abstract

Students who want to work as public accountants are required to first take the Public Accountants Certification Exam which is held by the Indonesian Institute of Certified Public Accountants, but students who take the public accountant certification exam are still minimal. The purpose of this study is to determine the effect of economic motivation, personality, barriers, social motivation and quality motivation on accounting students’ interest in taking the Public Accountant Certification Exam.The research respondents were all students of semester VI and above Accounting Study Program Department of Accounting SarjanawiyataTamansiswa University. The instrument testing was carried out using validity and reliability tests. To determine the accuracy of the model, classical assumption testing is carried out followed by multiple regression analysis both partially and simultaneously. The results of this study indicate that the variables of economic motivation, personality, exam barriers, social motivation and quality motivation simultaneously influence the interest of accounting students taking the Public Accountant Certification Exam by explaining the variation expressed in the coefficient of determination, showing that 66.6 percent of the variation in interest determined by social motivation and personality, while 33.4 percent is determined by other variables not examined in this study but partially personality and social motivation have a significant influence on the interests of accounting students taking the Public Accountant Certification Exam, while economic motivation variables, test barriers, and quality motivation does not have a significant influence on the interests of accounting students taking the Public Accountant Certification Exam.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN AKADEMIK PADA PERKULIAHAN ONLINE: STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SARJANAWIYATA TAMANSISWA Adia Adi Prabowo; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2341.945 KB) | DOI: 10.32477/jkb.v29i1.235

Abstract

The spread of the covid-19 disease outbreak has brought urgent changes in various sectors. The governments advice to stay at home and keep your distance should be followed by a change in learning methods from face-to-face to online learning. The purpose of this study is to explore the extent to which factors such as situational factors, academic factors, and psychological factors can influence students academic cheating behavior during online learning, and to propose strategies to promote academic integrity in higher education when learning is conducted on an ounce line.This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Accounting Faculty of Economics which is still active in the even semester of The Academic Year 2019/2020 who had taken the online exam and learning online with a sample number of 153 students using purposive sampling techniques. Data analysis techniques in this study using PLS (Partial Least Square) 3.0 software. The results of this study showed that psychological factors and academic factors have no significant effect on online cheating. But situational factors as intervening variables have a significant effect online cheating