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All Journal Jurnal Analisa Akuntansi dan Perpajakan Al-Kharaj: Journal of Islamic Economic and Business Basic and Applied Accounting Research Journal
Novi Darmayanti
Universitas Islam Darul ‘Ulum Lamongan
Economics, Econometrics & Finance Social Sciences Other

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PENGARUH SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE TERHADAP AUDIT JUDGMENT Novi Darmayanti; Moh. Ali Wafa; A. Manaf Dientri; Rindang Nur Anggraeni
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.123 KB) | DOI: 10.25139/jaap.v7i1.5955

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Self Efficacy, Goal Orientation Dan Obedience Pressure Terhadap Audit Judgment. Populasi dalam penelitian ini merupakan Inspektorat Kabupaten Lamongan Bojonegoro. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Teknik pengumpulan data dalam penelitian ini dengan menyebar kuesioner kepada responden. Kuesioner yang dibagikan sebanyak 50 kuesioner dengan tingkat pengambilan 46 kuesioner atau 92% dari total keseluruhan kuesioner yang dikirim. Data tersebut di analisis dengan menggunakan metode regresi linier berganda dan diolah dengan program SPSS Versi 25. Berdasarkan hasil penelitian diperoleh kesimpulan bahwa Self Efficacy, Goal Orientation secara parsial berpengaruh positif dan signifikan terhadap kualitas auditor tetapi untuk variabel Obedience Pressure tidak berpengaruh signifikan terhadap kualitas auditor. Self Efficacy, Goal Orientation dan Obedience Pressure secara simultan mempunyai pengaruh positif terhadap Audit Judgment. Kata kunci : Audit Judgment, Self Efficacy, Goal Orientation dan Obedience Pressure
The Impact Of Covid-19 On Stock Price And Stock Trade Volume (Case Study of Food and Beverages Companies Listed on the Indonesia Stock Exchange) Latifatus Sholikhah; Novi Darmayanti; Have Zulkarnaen
Basic and Applied Accounting Research Journal Vol 3 No 1 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.01.06

Abstract

The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out whether there is a significant difference in stock prices and stock trading before and after Covid-19 entered Indonesia (Case Study of Registered Food and Beverages Companies on the Indonesian Stock Exchange). The data for this study were taken 9 months before and 9 months after Covid-19 in Indonesia. Data were processed by paired sample t-test, using SPSS. From the results of the data processing, it shows that there was a significant difference in stock prices before and after the announcement of the first case of Covid-19 in Indonesia. This is indicated by a significance value of 0.011 <0.05. Where stock prices have decreased compared to before the Covid-19 case. Meanwhile, stock trading volume also shows a significant difference. Where the significance value is 0.003 <0.05. The stock trading volume after the announcement showed an increasing value.
The Influence of Managerial Decisions, Ethical Orientation, and Locus of Control on Whistleblowing Intentions in Preventing Fraud in MSMEs Fanny Evanda Fachruddin; Novi Darmayanti; Isnaini Anniswati Rosyida
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11053

Abstract

The primary purpose of this study is to analyze the impact of managerial decisions, ethical orientation, and locus of control on whistleblowing intentions in preventing fraud in MSMEs in Bojonegoro Regency. This studi is grounded in a quantitative methodology, with data collection carried out through a structured survey. The data sources' firsthand information was gathered using a set of questionnaire items directed at the respondents to MSMEs owners and employees involved in operational activities in Bojonegoro Regency. A non-probability sampling method, specifically purposive sampling, resulted in a total of 103 participants who met the research criteria. Data processing and analysis were conducted using multiple regression analysis methods in IBM SPSS Statistics version 31. Based on the partial test results, ethical orientation and locus of control exert a positive influence on whistleblowing intentions, while managerial decisions fail to notably impact whistleblowing intentions. These findings indicate that the stronger an individual's ethical orientation and locus of control, the greater their willpower to engage in report as an effort to prevent fraud in MSMEs
Co-Authors A. Manaf Dientri Fanny Evanda Fachruddin Have Zulkarnaen Isnaini Anniswati Rosyida Latifatus Sholikhah Moh Ali Wafa Rindang Nur Anggraeni