Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Education Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Akuntansi Aktual EKUITAS (Jurnal Ekonomi dan Keuangan) JRABA
Ekasari, Wulandari Fitri
FEB Universitas Airlangga
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
A Study on Academic Dishonesty and Moral Reasoning Heriyati, Dina; Ekasari, Wulandari Fitri
International Journal of Education Vol 12, No 2 (2020): February 2020
Publisher : Kantor Jurnal dan Publikasi Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/ije.v12i2.18653

Abstract

Academic dishonesty in the form of cheating and plagiarism among university students has been a prevalent issue. This study investigates the role of moral reasoning as a moderator of fraud risk factors (Fraud Triangle - pressure, opportunity, and rationalization) on academic dishonesty. The data were collected through a survey of 178 undergraduate accounting students in one public university in Indonesia. The result of the partial least squares structural equation modeling analysis revealed that pressure, opportunity, and rationalization directly and positively affected academic dishonesty. The structural model was also examined across two groups based on the level of moral reasoning (Group 1: individuals with low moral reasoning; Group 2: individuals with high moral reasoning). The results showed that the pressure, opportunity, rationalization – academic dishonesty model remained invariant between the groups, a new finding contributed to the literature on academic dishonesty and the moderating effects of moral reasoning. The results of the study also suggest that university should uphold academic integrity by creating an environment where academic dishonesty is unacceptable and reduce the opportunity to commit dishonest acts because everybody might commit such acts regardless of their morality.
MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Sigit Kurnianto; Deddy Kurniawansyah; Wulandari Fitri Ekasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.177

Abstract

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems into seven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction, system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information qualityto usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.
PERAN MODERASI FRAMING DAN GAYA KOGNITIF TERHADAP BIAS EFEK URUTAN BUKTI DALAM KEPUTUSAN PENGANGGARAN Wulandari Fitri Ekasari; Supriyadi Supriyadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i4.63

Abstract

This study is aimed to empirically test the moderating roles of information framing and cognitive style on recency effect in budgeting decision, as a part of management accounting decisions. Laboratory experimental method used in this study with a 2x2x2 between-subjects design involving participants of 100 undergraduate accounting students at two universities in Central of Java and Yogyakarta provinces. The results of this study indicate that in the Step-by-Step (sequentially) response mode, the occurence of recency effects can be mitigated by information framing. In contrast, participants in the End-of-Sequence (simultaneously) response mode did not experience any order effects. Moreover, the interesting finding is that the interaction effect between information order and response modes indicating that the End-of-Sequence response mode alone can reduce the recency effects. However, the prediction of interaction effect between information order, information framing, and cognitive styles in both Step-by-Step and End-of-Sequence was not supported.
Pengaruh tata kelola dan kinerja perusahaan terhadap financial distress pada perusahaan consumer goods industry Hayyu Rachma Annisa; Hidayati Nur Rochmah; Wulandari Fitri Ekasari
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p096

Abstract

AbstractThis study aims to determine the effect of corporate governance and performance on financial distress. This quantitative study collected data from 10 companies listed in the Indonesia Stock Exchange (IDX) from 2015 to 2019. Using multiple linear regression to analyse the data, the result of this study shows that managerial ownership, profitability, and liquidity have a negative effect on financial distress, but the institutional ownership, independent commissioner, director’s size, and leverage have no effect on financial distress. This study has several limitations, including the inaccessibility of financial statements for a number of companies, incomplete availability of the variables for some companies, and the inability to generalize the results of this to other industrial companies. This study is expected to contribute to the development of theory and knowledge on the impact of corporate governance and company performance on the estimation of the financial distress of companies, especially those in the consumer goods industry.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh tata kelola dan kinerja perusahaan terhadap financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan 10 sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Dengan menggunakan analisis regresi berganda, variabel kepemilikan manajerial, profitabilitas, dan likuiditas berpengaruh negatif terhadap terjadinya financial distress, sedangkan kepemilikan institusional, proporsi dewan komisaris independen, jumlah dewan direksi, dan leverage tidak berpengaruh terhadap financial distress. Penelitian ini memiliki beberapa keterbatasan antara lain tidak tersedianya laporan keuangan untuk beberapa perusahaan, tidak lengkapnya variabel pada beberapa perusahaan, dan hasil penelitian tidak yang dapat disamaratakan untuk perusahaan industri lainnya. Penelitian ini diharapkan dapat memberikan kontribusi sebagai sarana pengembangan teori dan ilmu pengetahuan tentang pengaruh tata kelola perusahaan dan kinerja perusahaan untuk memperkirakan financial distress terutama bagi perusahaan yang bergerak pada bidang industri barang konsumsi.
MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Kurnianto, Sigit; Kurniawansyah, Deddy; Ekasari, Wulandari Fitri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46039

Abstract

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems intoseven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction,system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information quality to usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.
Co-Authors Deddy Kurniawansyah, Deddy Dina Heriyati Hayyu Rachma Annisa Hidayati Nur Rochmah Kurnianto, Sigit Kurnianto, Sigit Supriyadi .