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All Journal SEIKO : Journal of Management & Business Jurnal Ilmiah Edunomika (JIE) Equilibrium : Journal Of Economics and Development Studies
Gaspersz, Jefry
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Integritas Mahasiswa Dan Kepercayaan Diri Terhadap Perilaku Kecurangan Akademik Dimasa Pandemi Covid-19 Dengan Motivasi Belajar Sebagai Variabel Intervening Gaspersz, Jefry; Sososutiksno, Christina
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4201

Abstract

Abstract This study aims to empirically examine the effect of student integrity and self-confidence on academic fraud behavior during the covid-19 pandemic with learning motivation as an intervention variable. This research is a quantitative research using primary data, this data was obtained from respondents through a questionnaire which was distributed to 89 student majoring in accounting. The population in this study were accounting students from the 2018-2019 class. Data analysis used SPSS 24 for windows. The results of the study show that student integrity and self-confidance affects academic fraud behavior during the covid-19 pandemic, learning motivation was unable to mediate the relationshop between student integrity and self-confidence on academic fraud behavior. Keywords: Student Integrity, Self Confidance, academic fraud behavior, learning motivation..
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN AUDIT SEKTOR PUBLIK Loiulro, Andre; Hehanussa, Ami; Gaspersz, Jefry
Equilibrium: Journal of Economics and Development Studies Vol 2 No 2 (2025): EQUILIBRIUM: Journal of Economics and Development Studies
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/Equilibrium.2.2.218-227

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengalaman kerja dan integritas auditor terhadap kualitas hasil pemeriksaan audit dengan locus of control sebagai variabel moderasi. Objek dalam penelitian ini adalah auditor yang bekerja pada Badan Pengawas Keuangan dan Pembangunan (BPKP) Perwakilan Maluku. Teknik pengambilan sampel menggunakan sampling jenuh dengan menyebarkan kuesioner. Metode analisis data yang digunakan moderated regression analysis (uji interaksi). Hasil penelitian menunjukan bahwa pengalaman kerja berpengaruh positif terhadap kualitas hasil pemeriksaan audit. Integritas auditor berpengaruh positif terhadap kualitas hasil pemeriksaan audit. Locus of control tidak dapat memoderasi pengaruh pengalaman kerja terhadap kualitas hasil pemeriksaan audit. Locus of control memoderasi pengaruh integritas auditor terhadap kualitas hasil pemeriksaan audit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN RETRIBUSI PELAYANAN PASAR DI KOTA AMBON Rupisiay, Ekron; Gaspersz, Jefry; Usmany, Paul; Sangadji, Maryam
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12780

Abstract

This research aims to determine the factors that influence the receipt of market service levies in Ambon City. This research is field research or survey with a quantitative approach, so the data used is primary data from questionnaires. The population in this study were Mardika market traders in Ambon City, with a sample size of 90 traders spread across Mardika Market. Hypothesis testing uses Structural Equation Modeling- Partial Least Square (SEM-PLS) with the help of SmartPLS 3.0 software. The results of this research show that market service levy rates, service level quality and knowledge and understanding of levies have a positive and significant effect on market service levy receipts. Intervening testing shows that the willingness to pay levies can mediate market service levy rates, knowledge and understanding of levies on the acceptance of market service levies, while the willingness to pay levies cannot mediate the quality of service levels on the acceptance of market service levies.
Co-Authors CHRISTINA SOSOSUTIKSNO Hehanussa, Ami Loiulro, Andre Maryam Sangadji Rupisiay, Ekron Usmany, Paul