Articles
<![CDATA[PENGARUH LOCUS OF CONTROL TERHADAP HASIL BELAJAR MAHASISWA AKUNTANSI ]]>
<![CDATA[Bety Nur Achadiyah]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Akuntansi Indonesia Vol 11, No 2 (2013): Jurnal Pendidikan Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Negeri Yogyakarta ]]>
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DOI: 10.21831/jpai.v11i2.1687
<![CDATA[Locus of Control adalah bentuk psikologi yang berarti kepercayaan seseorang tentang apa yang menyebabkan keberuntungan atau ketidakberuntungan dalam kehidupannya (Rotter, 1996). Penelitian ini dilakukan untuk mengetahui bagaimana perilaku belajar mahasiswa yang merupakan bagian kehidupan mereka dengan menggunakan basis karakter kepribadian, waktu belajar yang pasti dan gaya belajar mereka terhadap hasil belajar yang diproksikan dengan nilai Ujian Akhir Semester mahasiswa. Untuk melaksanakan penelitian ini, digunakan 50 model pernyataan dari Rotter (1996) dengan menggunakan skala likert empat poin. Populasi dari penelitian ini adalah seluruh mahasiswa akuntansi Universitas Negeri Malang dan sampel yang diambil sebanyak 193 responden. Metode penyampelan menggunakan convenience method. Hasil penelitian menunjukkan bahwa internal locus of control berpengaruh secara signifikan terhadap hasil belajar mahasiswa namun penelitian ini tidak berhasil membuktikan hubungan antara external locus of control dan hasil belajar mahasiswa. Kata kunci: Locus of Control, Hasil Belajar]]>
<![CDATA[Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia ]]>
<![CDATA[Lisa Savilia]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 5, Issue 1, September 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v5i1.12569
<![CDATA[The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement]]>
<![CDATA[Premature Sign-Off of Audit Procedure ]]>
<![CDATA[Maryam Hafidhatul Izzah]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 4, Issue 2, March 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v4i2.8173
<![CDATA[This research aims at testing influence of time pressure on premature sign-off of audit procedure with professional commitment as the moderating variable. This research uses questionnaire to collect the data. Meanwhile, the population in this research are all independent auditors working for Public Accountant Offices in Malang, Indonesia. Amounting to a total of 50 auditors are used as the sample in this research. The sample in this this research is taken using purposive sampling. The result indicates that time pressure has a positive influence on premature sign-off of audit procedure. This means the greater the time pressure the auditors are having, the more likely the auditors to be involved in premature sign-off of audit procedure practice, and vice versa. The second finding is that professional commitment weakens the influence of time pressure on premature sign-off of audit procedure. This means if an auditor is faced with high time pressure yet he/she possesses high professional commitment then the possibility of this auditor to get involved in premature sign-off of audit procedure practice is lower, and vice versa.]]>
<![CDATA[The Factors Influencing Perceived Ease of Use of E-Learning by Accounting Lecturer ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Fenty Shintya Riadani]]>
<![CDATA[ JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v3i2.8166
<![CDATA[This research aims at analyzing the influence of one’s anxiety in using computer (computer anxiety), age and gender on perceived ease of use of e-learning by accounting lecturers through their self-efficacy in using computer (computer self-efficacy). The population used in this research is all 34 lecturers at accounting department in X University and the sample is taken using saturated sampling technique since the number of respondents is limited. The data are collected by distributing questionnaire to lecturers. The hypotheses are tested using path analysis test. The research results indicate that: (1) Computer anxiety has insignificant influence on perceived ease of use through computer self-efficacy. (2) Respondent’s age has insignificant influence on perceived ease of use through computer self-efficacy. (3) Respondent’s gender has insignificant influence on perceived ease of use through computer self-efficacy.]]>
<![CDATA[Muatan Etika Dalam Pengajaran Akuntansi Serta Pengaruhnya Terhadap Perkembangan Moral Mahasiswa Akuntansi ]]>
<![CDATA[Sinta Ade Fina]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 9 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jupe.v9n1.p43-47
<![CDATA[Banyaknya kasus pelanggaran etika yang terjadi pada profesi akuntan publik menjadikan isu ini sangat krusial untuk diteliti. Penelitian ini bertujuan untuk menginvestigasi hubungan muatan etika dalam pengajaran akuntansi dan perkembangan moral mahasiswa Akuntansi. Muatan etika dalam kurikulum pendidikan akuntansi dinilai penting untuk menumbuhkan sikap etis mahasiswa serta meningkatkan perkembangan moral mahasiswa Akuntansi. Penelitian ini dikategorikan sebagai penelitian kuantitatif dengan pendekatan eksplanasi. Pengumpulan data menggunakan angket dengan menggunakan teknik penyampelan random sampling. Sebanyak 154 mahasiswa Akuntansi berpartisipasi dalam penelitian ini. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan muatan etika terhadap perkembangan moral mahasiswa Akuntansi. Implikasi penelitian bahwa penting sekali bagi dosen untuk memberikan muatan-muatan etika dalam perkuliahan untuk mencetak mahasiswa yang memiliki nilai-nilai moral yang tinggi.]]>
<![CDATA[Entrepreneurial Skills dan Entrepreneurial Attitude Mahasiswa Akuntansi ]]>
<![CDATA[Ahmad Mashuda]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 9 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jupe.v9n2.p72-76
<![CDATA[This research is motivated by the high unemployment rate in Indonesia at the diploma and undergraduate level due to limited employment opportunities. This study aims to determine whether entrepreneurial skills (risk taking skills, innovation skills, leadership skills, communication skills, and problem solving skills) affect students' entrepreneurial attitudes. Quantitative methods are used to answer the research problems. The respondents were 97 Accounting students who were taken using accidental sampling technique while the analysis used multiple linear regression analysis. The results showed that risk taking skills and innovation skills had an effect on entrepreneurial attitudes. Meanwhile, leadership skills, communication skills, and problem solving skills have no effect on entrepreneurial attitudes.]]>
<![CDATA[Academic Cheating : Dimensi Fraud Diamond Theory ]]>
<![CDATA[Romah Wulansuci]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Pendidikan Ekonomi (JUPE) Vol 10 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jupe.v10n2.p154-160
<![CDATA[The purpose of this study was to test academic cheating behavior among students by using elements of the fraud diamond, namely pressure, opportunity, rationalization, and ability. Using a simple random sampling technique, the research sample was obtained as many as 195 accounting students. This research uses a quantitative approach with the type of explanatory research. Data collection obtained by distributing questionnaires and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results shows that the elements of opportunity and ability have a significant positive effect on students' academic cheating behavior. While the element of pressure and rationalization does not affect students in committing academic fraud.]]>
<![CDATA[ADOPSI TEKNOLOGI DAN KINERJA MENGAJAR DOSEN AKUNTANSI ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Diana Tien Irafahmi]]>;
<![CDATA[Sriyani Mentari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2014.08.5019
<![CDATA[Abstrak: Adopsi Teknologi dan Kinerja Mengajar Dosen Akuntansi. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang memengaruhi adopsi teknologi oleh dosen akuntansi untuk meningkatkan kinerja mengajar. Jenis penelitian dikategorikan sebagai penelitian kuantitatif menggunakan path analysis dan pengumpulan data menggunakan kuesioner. Sampel penelitian adalah dosen Akuntansi se-Jawa Timur yang berjumlah 123 dosen dan metode pengambilan sampel dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa: 1) faktor individu tidak berpengaruh terhadap adopsi teknologi; 2) faktor sosial berpengaruh terhadap adopsi teknologi; dan 3) faktor organisasi berpengaruh terhadap adopsi teknologi.Abstract: Technology Adoption and Teaching Performance of Accounting Lecturers. This research aims to investigate determinant factors that influenced technology adoption by accounting lectures to increase their teaching performance. The quantitative approach using path analysis and collecting data were conducted by questionnaire. Sample of this research are accounting lecturers in East Java amounted 123 and sampling method used random sampling. The result show that; 1) there are no effect individual factors on adoption technology; 2) Social factors have effect on adoption technology; and 3) organizational factors have effect on adoption technology.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR TERHADAP ETHICAL JUDGEMENT ]]>
<![CDATA[Nujmatul Laily]]>;
<![CDATA[Bambang Subroto]]>;
<![CDATA[Made Sudarma]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2011.12.7130
<![CDATA[ABSTRACT: The Effect of Auditor’s Experience on Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.]]>
<![CDATA[Determinan Kualitas Audit ]]>
<![CDATA[Iis Nurindah Sari]]>;
<![CDATA[Cipto Wardoyo]]>;
<![CDATA[Nujmatul Laily]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 2 (2015) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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<![CDATA[AbstractThis study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang. The data collection technique was using questionnaires and was analyzed based on multiple linier regre-ssion analysis. The result shows that partially, the independence, profe-ssional skepticism, and auditors professional ethics has significant and positive effect on audit quality. Meanwhile, the auditor dysfunctional behavior has no significant effect on audit quality.AbstrakPenelitian ini bertujuan menguji pengaruh independensi, skeptisme profesional, perilaku disfungsional, dan etika profesi auditor terhadap kualitas audit. Sampel pada penelitian ini adalah 76 auditor dari enam Kan- tor Akuntan Publik (KAP) di Malang. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan kuisioner, dan data tersebut diuji menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa independensi, skeptisme profesional, dan etika profesi auditor secara parsial berpengaruh positif signifikan terhadap kualitas audit. Sedangkan perilaku disfungsional auditor tidak berpe- ngaruh signifikan terhadap kualitas audit.]]>
