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Journal : Jurnal Akuntansi

Determinan Electronic Loyalty (e-Loyalty) Pada Website Prapti Antarwiyati; Agus Lukman Nurhakim; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research was to investigate the factors influencing consumer’s loyalty toward e-commerce website. The samples were those who used and interacted to the website. We applied accidental sampling and the questionnaires were distributed manually and through on line. Returned and processed questionnaires were from 175 respondents. Ten of 14 hypotheses in our research were supported by the data. Those hypotheses are the relationship among the factors of perceived ease of use, perceived usefulness, trust, social presence, enjoyment and value, patronage intent and e- loyalty towards the website. Keywords:    perceived ease of use, trust, social presence, enjoyment and value, consumer’s loyalty toward e-commerce website
Motivasi melakukan fraud dan faktor-faktor yang mempengaruhinya Prapti Antarwiyati; Raras Ega Purnomo
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art7

Abstract

This research aims to analyze the factors that motivate a person to perform fraud. These factors include, organizational justice, internal control, compliance compensation, and information asymmetry. The research data obtained from the results of questionnaires collection of 52 respondents who are employees of Bank Perkreditan Rakyat Bank Bantul, Yogyakarta Special Region. Hypothesis testing in this research using multipleregression model with SPSS software. The results of this research indicate that organizational justice and internal control significantly negatively affect the motivation to perform fraud. Compliance suitability does not affect the motivation to perform fraud. Information asymmetry has a significant positive effect on the motivation to perform fraud. Company leaders or equals are expected to continue to maintain and maintain justice organization that has been formed in the company. The company is also expected to always enforce an effective internal control system and continue to evaluate the internal control system that has been operating in the company. In addition, the provision of information should be balanced in accordance with the needs so that no use of excessive information that can motivate someone to commit fraud.