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All Journal EKONOMIKA45 E-JURNAL AKUNTANSI International Journal of Economics and Management Research
I Wayan Gde Wahyu Purna Anggara
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pemahaman Kode Etik Akuntan, Love of Money, Religiusitas, Equity Sensitivity Pada Persepsi Etis Mahasiswa Akuntansi Laksmi Devi; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p10

Abstract

The research was conducted with the aim of knowing the effect of understanding the accounting profession's code of ethics, love of money, religiosity and equity sensitivity on the ethical perceptions of accounting students. The population in the study were undergraduate students of the accounting study program class of 2018 at the University in Bali with a total of 2,220 people. The sample in this study were 138 people using the probability sampling technique, namely the random sampling method. Data analysis technique used in multiple linear regression research. The results showed that understanding of the accounting profession's code of ethics, religiosity, and equity sensitivity had a positive effect on accounting students' ethical perceptions. Meanwhile, the love of money has a negative effect on ethical perceptions of accounting students. Keywords: The Accounting Profession’s Code Of Ethics; Love Of Money; Religiosity; Equity Sensitivity; Ethical Perception Of Accounting Students.
Pengaruh Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Kebijakan Dividen (Studi pada Perusahaan Indeks Kompas 100 di Bursa Efek Indonesia Tahun 2019-2021) Putu Susanthi Widyana Putri; I Wayan Gde Wahyu Purna Anggara
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 9 No. 2 (2022): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v9i2.805

Abstract

Perkembangan dunia usaha yang semakin kompleks dan meningkat mengaharuskan calon investor yang ingin berinvestasi harus lebih teliti dalam memilah perusahaan yang memiliki potensi perkembangan yang bagus dan konsisten dalam pembagian dividennya. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas dan solvabilitas terhadap kebijakan dividen. Perusahaan yang menjadi objek dalam penelitian ini yaitu perusahaan yang tercatat pada Indeks Kompas 100 di Bursa Efek Indonesia tahun 2019-2021. Jenis penelitian yang digunakan adalah metode kuantitatif yang bersifat asosiatif. Pemilihan sampel dilakukan dengan cara metode purposive sampling sehingga diperoleh sampel 28 perusahaan dengan 84 pengamatan. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap kebijakan dividen, likuiditas tidak berpengaruh positif terhadap kebijakan dividen dan solvabilitas berpengaruh negatif terhadap kebijakan dividen.
The Effect of Love of Money, Perception of Entrepreneurial Opportunities, and Entrepreneurial Knowledge on Entrepreneurial Interest with Family Support as a Moderating Variable Ni Kadek Yunia Sumirta; I Wayan Gde Wahyu Purna Anggara
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.693

Abstract

Entrepreneurial interest does not emerge instantly but develops through a gradual process that varies across individuals. This study aims to analyze the effect of love of money, perceived entrepreneurial opportunities, and entrepreneurial knowledge on entrepreneurial interest, with family support as a moderating variable. The research was conducted at Udayana University with a sample of 167 students, selected using a sample size calculator. Data were collected through a survey approach using questionnaires as the research instrument. The collected data were analyzed using path analysis. The results indicate that: (1) love of money has a significant effect on entrepreneurial interest; (2) perception of entrepreneurial opportunities significantly affect entrepreneurial interest; (3) entrepreneurial knowledge has a significant effect on entrepreneurial interest; and (4) perception of entrepreneurial opportunities moderated by family support significantly influence entrepreneurial interest. These findings imply that the entrepreneurial interest of Udayana University students is influenced by love of money, perceived entrepreneurial opportunities strengthened by family support, and entrepreneurial knowledge. The study reinforces empirical evidence on entrepreneurial interest and highlights the practical importance of enhancing financial motivation, opportunity recognition ability, entrepreneurial knowledge, as well as family and university support in fostering students’ entrepreneurial interest.  
Co-Authors Laksmi Devi Ni Kadek Surya Adnyani Ni Kadek Yunia Sumirta Putu Susanthi Widyana Putri