Garuda - Garba Rujukan Digital

Faktor-faktor yang Mempengaruhi Minat Pemanfaatan Sistem Informasi Berbasis Komputer dengan Gender sebagai Variabel Moderating Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.522 KB)

The objectives of the research is to examine some factors that influence intention of utilization ofÂ computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)Â framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.

âKAMUFLASEâ DALAM PRAKTIK ROTASI AUDITOR Irianto, Gugus; Novianti, Nurlita; Wulandari, Putu Prima
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.751 KB)

Abstrak: âKamuflaseâ dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik âkamuflaseâ dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik ârotasi auditor semuâ dan praktik âreinkarnasiâ kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The âcamouflageâ in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserlâs transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditorsâ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients.Â On the other hand, auditorsâ economic dependence on the client results in âcamouflageâ auditor rotation practices, including âpseudo auditor rotationâ and âreincarnationâ of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI BERBASIS KOMPUTER DENGAN GENDER SEBAGAI VARIABEL MODERATING Novianti, Nurlita; Baridwan, Zaki
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

The objectives of the research is to examine some factors that influence intention of utilization ofÂ computer based information system and gender as moderating variable by using Unified Theory of Acceptance and Use of Technology (UTAUT)Â framework that proposed by Venkates et al., (2003). This research was conducted in public sector organizations in Malang on information system and information system usage. There were 65 respondents involved. The data was analyzed by using multiple regression and moderating regression analysis by SPSS 13 software. The result indicates that simultaneously, the performance expectancy, effort expectancy, and social factor significantly influence the intention of utilization of computer based information system. It might be concluded that the intention of utilization of computer based information system is influenced by social factor. Further-more, the analysis result also indicates that gender is not significant as moderating variable from performance expectancy, effort expectancy, and social factor. The implication of the research is relevant toward public sector organizations which adopt and advance information system in its operationalities, to consider factors which influence the intention of utilization of computer based information system.

Integrity, Religiosity, Gender: Factors Preventing on Academic Fraud Nurlita Novianti
Asia Pacific Fraud Journal Vol 6, No 2: Volume 6, No. 2nd Edition (July-December 2021)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v6i2.234

The purpose of this study is to explain and predict the effect of respondent integrity and religiosity in relation to the possibility of academic fraud, which is mostly done by students. The study was also supposed to look at the effect of gender on students’ academic fraud behavior. This study involved 102 accounting students from public universities in Malang, Indonesia. Researchers used survey methods to collect data, and data were analyzed by SPSS software using multiple linear regression and moderated regression analysis. The findings of this study indicate that a lack of integrity and religion has a negative impact on the likelihood of academic fraud. This shows that students with higher levels of honesty and religion are less likely to commit academic fraud. While gender did not appear to have a substantial impact on the effect between integrity, religiosity, and the likelihood of academic cheating, both male and female students had similar levels of integrity and religiosity. The findings of this study will be useful for universities in formulating academic policies related to academic fraud prevention measures.

“KAMUFLASE” DALAM PRAKTIK ROTASI AUDITOR Gugus Irianto; Nurlita Novianti; Putu Prima Wulandari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: “Kamuflase” dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik “kamuflase” dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik “rotasi auditor semu” dan praktik “reinkarnasi” kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The “camouflage” in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.

TAX DISTANCE LEARNING ANXIETY AND SATISFACTION LEVEL DURING THE COVID-19 PANDEMIC: GENDER AND GRADE DIFFERENCES Priandhita Sukowidyanti Asmoro; Nurlita Sukma Alfandia; Nurlita Novianti
Erudio Journal of Educational Innovation Vol 9, No 1 (2022): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.9-1.7

The Covid-19 pandemic has forced taxation study programs to adopt distance learning suddenly and without preparation to replace conventional face-to-face learning. The lack of infrastructure, curricula that are not designed for distance learning, and the characteristics of taxation learning that require practical work encourage the emergence of anxiety and dissatisfaction with tax distance learning. This study attempts to close the gap in previous research that has not empirically tested gender and grade differences in taxation distance learning under uncertain conditions. In addition, this study aims to examine the direct effect of anxiety on taxation distance learning satisfaction. Primary data was obtained through an online survey and processed using SPSS 25. A total of 469 tax undergraduate students were the research sample identified using purposive sampling. The ANOVA and Independent sample t-test revealed that there was no difference between tax distance learning anxiety and tax distance learning satisfaction based on gender and grade. However, this study confirmed that anxiety had a negative effect on tax students' satisfaction with distance learning during the Covid-19 pandemic.

INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD Gugus Irianto; Nurlita Novianti; Kristin Rosalina; Yuki Firmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16 No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.

Implementation of Information Technology, Opportunity, and Tendency of Fraud Nurlita Novianti; Yuki Firmanto
Asia Pacific Fraud Journal Vol 7, No 1: Volume 7, No. 1st Edition (January-June 2022)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v7i1.255

The research investigates the impact of fraud in Indonesian public sector by using information technology phenomenon. The study investigates the impact of information technology on the tendency of fraud through mediation to construct an opportunity. Based on the logical thinking of information technology provides capabilities for companies that could potentially open up an opportunity for fraud perpetrators to commit fraud. Therefore, the first test of the research examines the effect of information technology to construct an opportunity. The second test, the research explores the information technology that influence the tendency of fraud without mediation to construct an opportunity. The research uses a group of 58 person who experienced in finance and procurement departments using the judgment sampling method. Partial Least Squares was used to analyze the data. The findings indicate that the existence of information technology within an agency to provide the benefits of information technology capability that was conceived as a media and, therefore, information technology capability will also be able to provide a loophole for fraud perpetrators to do fraud.

DETERMINAN INDIKATOR FINANSIAL DAN NON FINANSIAL DALAM ANALISIS KREDIT DI ERA BIG DATA (STUDI PADA P2P LENDING) Putu Prima Wulandari; Nurlita Novianti; Aulia Fuad Rahman
TEMA Vol. 22 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.1.32-46

This study aims to predict and explain the effect of financial indicators on the credit score in the P2P Lending platform credit analysis and the effect of non-financial indicators on the credit score in the P2P Lending platform credit analysis. This research focuses on peer to peer lending transactions found on the fintech service "KoinWorks". This research was conducted based on the sample, and the sampling method was carried out in a non-probability sampling type, namely the judgment sampling method, and 36 companies were found that matched the criteria. The data used is secondary data derived from financial data and non-financial data of companies that apply for peer to peer lending services on "KoinWorks". While the data analysis technique in this study used descriptive statistical analysis, classical assumption test, and model accuracy test using SPSS for Windows version 16. The results of this study indicate that debt to equity ratio (financial indicator) and length of business (non-financial indicator) have an effect on determination of credit scoring by the platform. Penelitian ini bertujuan untuk memprediksi dan menjelaskan pengaruh indikator finansial terhadap nilai kredit scoring dalam analisis kredit platform P2P Lending serta pengaruh indikator non finansial terhadap nilai kredit scoring dalam analisis kredit platform P2P Lending. Penelitian ini berfokus pada transaksi peer to peer lending yang terdapat pada layanan fintech "KoinWorks". Penelitian ini dilakukan berdasarkan sampel, dan metode pengambilan sampel dilakukan dalam tipe nonprobability sampling yaitu dengan metode judgement sampling, dan telah didapatkan 36 perusahaan yang sesuai dengan kriteria. Data yang digunakan adalah data sekunder yang berasal dari data finansial dan data non finansial perusahaan yang mengajukan layanan peer to peer lending pada "KoinWorks". Sedangkan teknik analisis data pada penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, serta uji ketepatan model menggunakan SPSS for Windows versi 16. Hasil penelitian ini menunjukkan bahwa debt to equity ratio (indikator finansial) dan lama usaha (indikator non finansial) berpengaruh terhadap penentuan kredit scoring oleh pihak platform.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN APLIKASI ANALISIS INVESTASI MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL Jefri Ilham Rachmawan; Nurlita Novianti
TEMA Vol. 22 No. 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.22.2.96-103

This study aims to predict and explain TAM indicators on the use of investment analysis applications by investors in East Java. The application under study was made by Kompas Gramedia Group, namely RTI Business. This type of research is quantitative research by distributing questionnaires. The sample in this study was obtained using non-probability sampling method. The subject of this research is investors who live in East Java who have used the RTI Business application with a total of 186 respondents. The analytical method used is regression analysis using SPSS version 25. The results of this study indicate that perceptions of convenience and perceptions of usefulness have a positive effect on interest in using. Furthermore, interest in using has a positive effect on use. In addition, interest in using succeeded in partially mediating the effect of perceived ease and perceived usefulness on usage. This means that the perception of convenience and the perception of usefulness can affect the use either directly or indirectly with the role of interest in using it as a mediation.

Title

Found 30 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 30 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 30 Documents
Search