Angel Merlyn Pattimahu
Jurusan Akuntansi, Politeknik Negeri Ambon

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Pengaruh Pemikiran Etis, Relativiseme dan Idealisme terhadap Sensitivitas Etis mahasiswa Akuntansi: (Studi Empiris di Jurusan Akuntansi Fakultas Ekonomi Bisnis Universitas Pattimura) Angel Merlyn Pattimahu
Jurnal Administrasi Terapan Vol. 1 (2022): September
Publisher : P3M Politeknik Negeri Ambon

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Abstract

Each accounting student is expected to have knowledge, understanding, and applying ethics adequately in the learning process so that later can be applied in the implementation of his professional work. This study aims to identify and empirically test the influence of ethical thinking, idealism, and relativism, on sensivity of accounting students. Data from this study were collected from accounting students S1, faculty of Economic, Pattimura University with criteria accounting students who passed the course of auditing 1 and auditing 2 with an A or B. Data obtained by distributing directly to the students asa much as 150 questionnaires and 127 questionnaires were used as samples for analysis. Data analysis using XLSTAT-PLS applications. The results showed that ethical thinking positive effect on ethical sensivity. Next idealism positive effect on ethical sensivity. Which follows relativism has no effect on ethical sensivity. Keywords : ethical thinking, idealism, relativism, ethical sensivity.
PENGARUH PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT MAHASISWA BERINVESTASI SAHAM DI PASAR MODAL: (Studi pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Maluku) Angel Merlyn Pattimahu
Jurnal Administrasi Terapan Vol. 2 No. 1 (2023): Maret
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i1.1750

Abstract

This study aims to: (1) Determine the effect of investment knowledge on investment interest in the capital market for students of the UKIM economics faculty. (2) Knowing the effect of investment motivation on interest in investing in the capital market in economics faculty UKIM students. The research design is quantitative. The population in this study were students of the UKIM Faculty of Economics. The sample in this study were 83 students. Collecting data in this study using a questionnaire method. The test instruments were analyzed using validity, reliability, normality tests,. The data analysis technique used in this research is descriptive statistics, multiple linear regression analysis and the results of hypothesis testing. The results of this study indicate that: (1) Knowledge of investment has an effect on the interest in investing in the capital market for FE UKIM students, as evidenced by a probability value of 0.000 <0.05. (2) Investment motivation affects the interest in investing in the capital market for FE UKIM students as evidenced by a probability value of 0.000 <0.05. (3) Knowledge and investment motivation simultaneously affect the interest in investing in the capital market for FE UKIM students, as evidenced by the Fcount of 100.448 and a probability of 0.000. (4) Independent variables jointly affect the dependent variable by 70.8%, the remaining 29.2% is influenced by other variables. Keywords: investment knowledge, investment motivation, investment interest in the capital mar
PENGARUH SIKAP DAN NORMA SUBJEKTIF TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA AMBON Angel Merlyn Pattimahu
Jurnal Administrasi Terapan Vol. 2 No. 2 (2023): September
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v2i2.2104

Abstract

This research that aims to find out: (1) The Influence of Attitudes towards Personal Taxpayer Compliance in ambon city (2) The Influence of Subjective Norms on Taxpayer Compliance of Private Individuals in Ambon city The population of this research is all taxpayers of private individuals registered in KPP Pratama Ambon. The sample used in this study was 78 respondents. Data collection method by questionnaire method. Validity test using total correlation, while reliability test using cronbach alpha. Classic assumption tests include normality tests, linearity tests, multicolinearity tests, and heterosesticity tests. The hypothesis test in this study used multiple regression analysis.The results of this study show that: (1) There is a positive and significant influence attitude towards the Compliance of Individual Taxpayers in Ambon City (2) There is a positive and significant influence of Subjective Norms on Taxpayer Compliance of Private Individuals in Ambon City Keywords: Attitudes, Subjective Norms, Personal Taxpayer Compliance in Ambon