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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Hajan Hidayat
Politeknik Negeri Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

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Journal : JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS

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PERBEDAAN PERSEPSI TENTANG ETIKA BISNIS PADA MAHASISWA YANG BELUM DAN SUDAH MEMPELAJARI MATA KULIAH ETIKA BISNIS PADA PRODI AKUNTASI DI PERGURUAN TINGGI KOTA BATAM Hajan Hidayat; Dinda Anastasyah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.465

Abstract

Business ethics is the knowledge about the procedures for setting up and managing ideal business into consideration the norms and morality universally applicable and economically or socially. The application of these norms and morality support the purpose and goals in business activities. This study aims to determine whether there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics in the accounting department of a university in the city of Batam. Samples are 185 regular grade student accounting Prodi morning at an accredited university in the city of Batam. Testing the hypothesis in this study using a statistical test Independent sample T-test contained in SPSS 22.0 and the results show that there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics. This study shows that business ethics education affects the perception of students so that students who have followed the course of business ethics have a different perception of students who have not followed the course of business ethics. Limitations of this study is the sample used only students of accounting in Batam alone. Business ethics education is very important to be a provision for students and should be maximized curriculum. Suggestions for further research should be expanded samples studied, such as using student of accounting in Riau Islands and also add other variables in the study.
Pengaruh Tipe Kepribadian Auditor dan Budaya Organisasi terhadap Perilaku Disfungsional Audit Nadiah Zahra; Hajan Hidayat; Adhitomo Wirawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2664

Abstract

This study aims to determine whether there is influence personality type A auditor and organizational culture on audit dysfunctional behavior. The method used was a survey using a questionnaire of 34 respondents who were auditors at 5 public accounting firm Batam. The research hypothesis was tested using a multiple regression analysis. This study uses primary data in the form of a questionnaire with a 5-point Likert scale. The auditor's personality type is measured by ambitious, competitive, and achievement-oriented attitudes. Organizational culture variables are measured by the ethical attitudes that exist in an organization. The results revealed that there was no effect between auditor A personality type and organizational culture on audit dysfunctional behavior. Future studies can add other variables and enlarge the population area.
Co-Authors Adhitomo Wirawan Aditya Wirangga Pratama Andi Erna Mulyana Annisa Asriati Chris Melyn S Dede Medianty S Desi Ratna Sari Diah Amaliah Dinda Amalia Dinda Anastasyah Maryani Septiana Mia Yasmin Belinda Muhammad Ikhlash Nadiah Zahra Nur Rahmah Andayani Rahmat Hidayat Raja Syafira Nurmagustini Rizki Novriyanti Zahara Rizki Syafitri Lubis Slamet Soebagiyo Sri Zuliarni Sugeng Riadi Yulinda Yulinda Yuricha Vittri Yanti