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All Journal Jurnal Fairness Jurnal Akuntansi
Lismawati
Universitas Bengkulu
Economics, Econometrics & Finance

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PENGARUH NORMA SUBJEKTIF, PENGETAHUAN DAN EFIKASI DIRI TERHADAP KEPATUHAN ZAKAT PROFESI DI PEMERINTAH KOTA BENGKULU Nining Pertiwi; Lismawati
JURNAL FAIRNESS Vol. 13 No. 1 (2023): Vol. 13 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i1.37048

Abstract

The purpose of this research is to examine and analyze subjective norm, knowledge and self-efficacy on profession zakat compliance in Bengkulu City Government. The sample of this study is aimed at state civil servants who work in kindergartens, elementary schools and state junior high schools in Gading Cempaka District. This research was conducted by distributing questionnaires to 61 people, then the data were analyzed using multiple linear regression analysis. The results show that the variable subjective norm and knowledge have a positive effect, while self-efficacy has no positive effect on profession zakat compliance. Thus it can be concluded that what influences the compliance with zakat profession is knowledge and subjective norm
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior Lismawati; Nila Aprilla; Riski Tri Septianita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.210-228

Abstract

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation
Co-Authors Nila Aprilla Nining Pertiwi Riski Tri Septianita