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Journal : Jurnal Fairness

Niat Menjadi Whistleblower pada Mahasiswa Akuntansi : Pengujian Theory of Planned Behavior (Studi pada Mahasiswa S-1 Akuntansi Universitas Bengkulu) Firman Setiawan; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.36912

Abstract

This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower. This study aimend to analyze the influence of intention whistleblower of accounting student : with theory of planned behavior (study of accounting student Bengkulu University). The population in this study are student of accounting from Bengkulu University periode 2017-2018 . This type of research used in this research in the empirical research. The sampling technique used was purposive sample and selected 60 respondent. Data analysis tools in this test using IBM SPSS version 25, which wants to see the effect of attitude toward behavior, subjective norm, and perceived behavior control against the intention whistleblower. The results of this study indicate that attitude toward behavior has a positive effect on intention whistleblower, subjective norm has a positive effect on intention whistleblower, and perceived behavior control has a positive effect on intention whistleblower.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DAN KEMANDIRIAN DAERAH (Studi Pada Kabupaten/Kota di Provinsi Bengkulu) lndah Permata Sari; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to : (1) test and describe positive influence government spending against Income of the original area (PAD) district/city of Bengkulu province: (2) test and describe per capita income against the positive influence of the original Regional Revenue (PAD) district/city of Bengkulu province : (3) test and describe positive influence population against the original Revenue Areas (PAD) district/city of Bengkulu province and (4) testing and describe positive influence of the original regional income against the independence County/City of Bengkulu province. Sample research is the district/city of Bengkulu province. Methods of data analysis using multiple regression analysis. From the results of the research note that: (1) Government spending proved to be positive and significant effect against the original revenue district/city of Bengkulu province. This means that high government spending is very influential on improving native : (2) the income per capita is not proven to have an effect on the revenue of the original County/City of Bengkulu province. This means that percapita income changes on society, do not affect the original improvement area : (3) population growth/no effect against the original revenue district/city of Bengkulu province. This means that changes in population does not affect the oroginal improvement areas and (4) of the original Regional Revenue (PAD) proved to be positive and significant effect against the independence of the County/City of Bengkulu province. This means that high PAD level greatly affects the independence area.