Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi
Jurnal Benefita Online ISSN: 2477-7862 focuses on economic development, business, and accounting research. Jurnal Benefita is issued periodically on February July and October. It is issued by LLDIKTI Wilayah 10 supported by universities that share the same interest in improving research on economics.
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<![CDATA[PENGARUH MOTIVASI KERJA, PELATIHAN DOSEN DAN KOMITMEN ORGANISASI TERHADAP KINERJA DOSEN PADA SEKOLAH TINGGI X DI SUMATERA BARAT ]]>
<![CDATA[Fenia, Selvi Zola]]>
<![CDATA[ Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i1.2361
<![CDATA[The purpose of this study are (1) Influence Motivation on Lecturer Performance, (2) Lecturer Training on Lecturer's Performance, (3)commitment of organitation (4) influence of Work Motivation, and Lecturer Training Together to Lecturer Performance. Questionnaires distributed to 57 respondents at high school x in west sumatera. Simultaneously Job Motivation and Training of Lecturers have a positive and significant impact on the performance of lecturers. In other words that the performance of lecturers at High School of science X West Sumatra is influenced by Work Motivation and Lecturer Training. The magnitude of the influence of the above three variables based on the coefficient of determination 49.9%. While the remaining 50.1% of lecturers' performance is influenced by other variables such as Compensation, leadership style etc. Thus can be realized lecturer performance expected.Tujuan dari penelitian ini adalah (1) Pengaruh Motivasi pada Kinerja Dosen, (2) Pelatihan Dosen Kinerja Dosen, (3) komitmen organisasi (4) pengaruh Motivasi Kerja, dan Pelatihan Dosen Bersama terhadap Kinerja Dosen. Kuesioner dibagikan kepada 57 responden di SMA x di sumatera barat. Secara simultan Motivasi dan Pelatihan Kerja Dosen memiliki dampak positif dan signifikan terhadap kinerja dosen. Dengan kata lain, kinerja dosen di SMA Sains X Sumatera Barat dipengaruhi oleh Motivasi Kerja dan Pelatihan Dosen. Besarnya pengaruh ketiga variabel diatas berdasarkan koefisien determinasi sebesar 49,9%. Sedangkan sisanya 50,1% kinerja dosen dipengaruhi oleh variabel lain seperti Kompensasi, gaya kepemimpinan dll. Dengan demikian dapat terwujud kinerja dosen yang diharapkan.]]>
<![CDATA[KEMAMPUAN MAHASISWA TEMPATAN MENILAI BERITA PALSU ATAU “HOAX” DALAM MEDIA SOSIAL DALAM UPAYA PENGEMBANGAN JIWA KEWIRAUSAHAAN ]]>
<![CDATA[Fatkhurahman, Fatkhurahman]]>
<![CDATA[ Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i3.3036
<![CDATA[Entrepreneurship developed requires the ability to take decisions in the face of various risks. Where in taking the decision is needed information and the ability to get the right information. One source of information is social media and again the current trend. However, the problem of the tendency of weaknesses in filtering news capabilities has caused the need for a solution to overcome the problem. Assessing the ability to assess the truth of a news from students is very useful in assessing the entrepreneurial spirit of students in making entrepreneurial decisions. The ability to judge a story can be seen from: title assessment, site assessment, contents, foto and news source. The method survey used this research, to students of management courses last semester who have taken entrepreneurship subjects 1 and 2 which amounted to 350 people and samples taken as many as 78 people. Data collection using questionnaires and data were analyzed using descriptive analysis. The result this research can be seen that the ability of students to assess a false news in the being category. Of the five dimensions used it is known that the highest dimension lies in the ability to assess news contents and also assess the headline. While the lowest dimension lies in assessing news sources and also the authenticity of foto on news. Factors affecting the ability of students to assess false news (hoax), among others: fanatics of news sources, emotional factors on the situation of an event, the factors are easily affected and the limitations of the ability to test the truth. Pengembangan jiwa kewirausahaan mensyaratkan adanya kemampuan untuk mengambil keputusan dalam menghadapi berbagai resiko.Dimana dalam mengambil keputusan sangat dibutuhkan informasi dan kemampuan mendapatkan informasi yang tepat.Salah satu sumber informasi adalah media sosial dan lagi trend saat ini.Namun persoalan adanya kecenderungan masih lemahnya kemampuan menyaring berita menyebabkan perlunya adanya solusi untuk mengatasi masalah terseebut.Menilai kemampuan menilai kebenaran sebuah berita dari mahasiswa sangat berguna dalam menilai jiwa kewirausahaan mahasiswa dalam mengambil keputusan berwirausaha bahwa kemampuan menilai sebuah berita dapat dilihat dari: penilaian judul, penilaian situs, kontens, foto dan sumber berita. Metode survey digunakan dalam penelitian ini, yakni kepada mahasiswa program studi manajemen semester akhir yang sudah mengambil mata kuliah kewirausahaan 1 dan 2 yang berjumlah 350 orang dan sampel diambil sebanyak 78 orang. Pengumpulan data dengan menggunakan kuesioner dan data dianalisis secara deskriptif. Hasil penelitian menunjukkan bahwa kemampuan mahasiswa menilai sebuah berita palsu dalam kategori sedang. Dari lima dimensi yang digunakan diketahui bahwa dimensi tertinggi berada pada kemampuan menilai kontens berita dan juga menilai judul berita. Sedangkan dimensi terendah terletak pada menilai sumber berita dan juga keaslian foto pada berita. Faktor yang mempengaruhi kemampuan mahasiswa menilai berita palsu (hoax) antara lain: fanatik terhadap sumber berita, faktor emosional terhadap situasi sebuah kejadian, faktor mudah terpengaruh dan faktor keterbatasan kemampuan menguji kebenaran.]]>
<![CDATA[PENGARUH KEPEMIMPINAN KEPALA SEKOLAH TERHADAP KINERJA GURU ]]>
<![CDATA[Satriadi, Dimas]]>
<![CDATA[ Jurnal Benefita Vol 1, No 3 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v1i3.874
<![CDATA[In an organization , success or failure to the performance of duties and the implementation of , influenced by leadership , through leadership and supported by organisational capacity adequate , so the good governance ( good governance ) be called off , in contrast weakness leadership is one of the reasons of the destruction of performance of the bureaucracy in indonesia .Research aims to understand the influence of leadership the school principal of the performance of teacher at junior high schools 7 tanjungpinang .The kind of research done is associative with the quantitative approach .This research do in the city tanjungpinang especially in junior high schools 7 tanjungpinang .In this research that will be the population and sample is a head of school and teachers junior high schools 7 tanjungpinang which consisted of 45 people In this research technique and an instrument the collection of the data used was interviews and questionnaires .Measurement techniques used in this research is likert scale .Analysis of the technique used is a technique analysis of the statistics parametris as the form of research is associative , with employing correlation bivariate / product moment pearson .The result of this research is that there a correlation / relationship which is very strong between variables leadership the school principal ( x ) , with the performance of teachers in public junior high schools as much as 7 tanjungpinang 0,826 or have a direct impact of 68,2 % .That means that if the leadership of the head of the school is good that the performance of teachers also look good Keywords: Leadership, Performance]]>
<![CDATA[ANALISA PERDAGANGAN ANTAR DAERAH KOMODITAS TELUR AYAM RAS DI PROVINSI SUMATERA BARAT ]]>
<![CDATA[Salfadri, Salfadri]]>
<![CDATA[ Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i3.1218
<![CDATA[The purpose of this study is to investigate the flow of trade and factors affecting the inter-regional trade of race chicken eggs commodity in West Sumatra. The data used in this analysis are primary and secondary data. Primary data was obtained from survey results to wholesalers of race chicken eggs in 15 districts/cities in West Sumatera Province. The number of samples is 146 wholesalers of race chicken eggs. The secondary data obtained from the Central Bureau of Statistics of West Sumatra. The trade flow of race chicken egg commodity between regions in West Sumatera Province is done by descriptive analysis to primary data. Factors affecting inter-regional trade of race chicken eggs were analyzed by multiple regressions based on the developed gravity model. The results showed that inter-regional trade of race chicken eggs occur between regions that do not produce these commodities with regions that produce these commodities. Besides that there are regions that do not produce these commodities but become the intermediary between the regions that produce race chicken eggs with the regions that do not produce commodities of race cihicken eggs. The results of this study also found that using the primary data of factors affecting inter-regional trade of egg commodity commodities in West Sumatra Province is the difference in price. While using secondary data, it is found that factors affecting inter-regional trade of race chicken eggs are: the number of residents of destination regions, the number of residents of origin regions and distance between the origin regions with the destination regions.Tujuan penelitian ini adalah untuk menyelidiki aliran perdagangan dan faktor-faktor yang mempengaruhi perdagangan antar daerah komoditas telur ayam ras di Sumatera Barat. Data yang digunakan dalam analisa ini adalah data primer dan data sekunder. Data primer diperoleh dari hasil survey ke pedagang besar ayam ras di 15 Kabupaten/Kota di Provinsi Sumatera Barat. Jumlah sampel adalah 146 pedagang besar ayam ras.Data sekunder diperoleh dari Badan Pusat Statistik Sumatera Barat. Aliran perdagangan komoditas telur ayam antar daerah di Provinsi Sumatera Barat dilakukan dengan analisa deskriptif terhadap data primer. Faktor-faktor yang mempengaruhi perdagangan antar daerah komoditi telur ayam ras tersebut dianalisa dengan regressi berganda yang berdasarkan kepada model gravitasi yang dikembangkan. Hasil penelitian menunjukan bahwa perdagangan antar daerah komoditas telur ayam ras terjadi antara daerah yang tidak memproduksi komoditas tersebut dengan daerah yang memproduksi komoditas tersebut. Disamping itu ada daerah yang tidak menghasilkan komoditas tersebut tetapi jadi perantara antara daerah yang memproduksi telur ayam ras dengan daerah yang tidak menghasilkan komoditas telur ayam ras. Hasil penelitian ini juga menemukan bahwa dengan menggunakan data primer faktor-faktor yang mempengaruhi perdagangan antar daerah komoditas telur ayam ras di Provinsi Sumatera Barat adalah selisih harga. Sedangkan dengan menggunakan data sekunder ditemukan bahwa faktor-faktor yang mempengaruhi perdagangan antar wilayah komoditi telur ayam ras adalah: jumlah penduduk daerah tujuan, jumlah penduduk daerah asal dan jarak antar daerah asal dengan daerah tujuan.]]>
<![CDATA[PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wahyuliza, Suci]]>;
<![CDATA[Dewita, Nola]]>
<![CDATA[ Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i2.3173
<![CDATA[This study aims to determine the effect of liquidity, solvency and working capital turnover on profitability at manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sample used as many as 32 companies. The data used in the form of financial statements listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis after passing the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results prove that liquidity has a significant effect on profitability, solvency has no effect on profitability and turnover of working capital has a significant positive effect on profitability. Of the two influential variables, liquidity has a greater impact than the working capital turnover. Simultaneously liquidity, solvency and turnover of working capital have a significant effect on profitability. The value of R2 Adjusted in this study is 0.159 which means that 15.9% profitability can be influenced by liquidity, solvency and working capital turnover. While the remaining 84.1% influenced by other variables. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 32 perusahaan. Data yang digunakan berupa laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda setelah melewati uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian membuktikan bahwa likuiditas berpengaruh signifikan terhadap profitabilitas, solvabilitas tidak berpengaruh terhadap profitabilitas dan perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas. Dari kedua variable yang berpengaruh tersebut, likuiditas mempunyai pengaruh yang lebih besar dibandingkan dengan perputaran modal kerja. Secara simultan likuiditas, solvabilitas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas. Nilai R2 Adjusted dalam penelitian ini sebesar 0.159 yang berarti bahwa 15.9% profitabilitas dapat dipengaruhi oleh likuiditas, solvabilitas dan perputaran modal kerja. Sedangkan sisanya 84.1% dipengaruhi oleh variabel-variabel lain.]]>
<![CDATA[POTRET GAYA KEPUTUSAN PEMBELIAN MASYARAKAT KOTA PADANG DALAM MEMBELI MOBIL SEGMEN LOW MPV ]]>
<![CDATA[Dharma, Surya]]>;
<![CDATA[Yuliviona, Reni]]>;
<![CDATA[Utari, Riesa Diana]]>
<![CDATA[ Jurnal Benefita Vol 1, No 1 (2016): Benefita ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v1i1.1019
<![CDATA[The main aim of this research was to identify Low MPV consumersâ decision making style in Padang by using Consumer Styles Inventory (CSI).  According to the CSI, one can capture what decision-making styles low-MPV car use.  Furthermore, this research also discusses the type of Low-MPV differences among consumers. Confirmatory factor analysis (CFA) was used to confirm the decision-making styles and Chi-Square Test to distinguish the differences between Low MPV type.   The results shows that there are differences in purchasing decisions making style between Toyota Avanza, Suzuki Ertiga, Honda Mobilio and Daihatsu Xenia. Toyota Avanza consumers identified as perfectionist style and Suzuki Ertiga consumers as price conscious style while making a decission to buyThe main aim of this research was to identify Low MPV consumersâ decision making style in Padang by using Consumer Styles Inventory (CSI).  According to the CSI, one can capture what decision-making styles low-MPV car use.  Furthermore, this research also discusses the type of Low-MPV differences among consumers. Confirmatory factor analysis (CFA) was used to confirm the decision-making styles and Chi-Square Test to distinguish the differences between Low MPV type.   The results shows that there are differences in purchasing decisions making style between Toyota Avanza, Suzuki Ertiga, Honda Mobilio and Daihatsu Xenia. Toyota Avanza consumers identified as perfectionist style and Suzuki Ertiga consumers as price conscious style while making a decission to buy]]>
<![CDATA[THE ANALYSIS OF FACTORS AFFECT INCOME SMOOTHING ON MISCELLANEOUS INDUSTRY COMPANIES LISTED ON INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Anwar, Arfianti Novita]]>;
<![CDATA[Chandra, Teddy]]>
<![CDATA[ Jurnal Benefita Vol 2, No 3 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i3.1336
<![CDATA[The objective of this research is to identify the factors which have influence on income smoothing at Miscellaneous Industry companies listed on Indonesian Stock Exchange period 2009-2013. Independent variables of this research include Return on Asset (ROA), Company Size, Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER), and Financial Leverage while the dependent variable is income smoothing. The sample used in this study is 29 Miscellaneous Industry companies listed on the Indonesian Stock Exchange within a period of five years beginning in 2009 until 2013 with the selection method of purposive sampling. To identify the companies doing income smoothing, the Eckel Index was used. Statistical analysis used in this study uses descriptive statistics, multiple linear regressions and discriminant analysis. The results show that partially only company size and dividend payout ratio have significant impact on income smoothing meanwhile Return on Assets, Debt to Equity Ratio, Financial leverage did not show significant influence on income smoothing practices. The result of discriminant analysis shows there is significant difference of Return On Assets between income smoothing and non-smoothing company. Penelitian ini ditujukan untuk mengidentifikasi faktor-faktor yang mempengaruhi perataan laba pada perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia pada periode 2009 – 2013. Variabel bebas yang digunakan dalam penelitian ini mencakup Return on Asset (ROA), Ukuran Perusahaan, Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER) dan Financial Leverage, dengan variabel terikat perataan laba. Perusahaan yang menjadi sampel penelitian terdiri dari 29 perusahaan aneka industri yang dipilih dengan menggunakan metode purposive sampling. Untuk mengidentifikasi perusahaan-perusahaan yang melakukan praktik perataan laba dipergunakan indeks Eckel. Alat analisis yang dipergunakan untuk melakukan analisis deskriptif kuantitatif adalah analisis linear berganda dan analisis diskriminan. Hasil penelitian menunjukkan bahwa seluruh variabel bebas yang dipergunakan mampu menjelaskan proses perataan laba yang dilakukan oleh perusahaan dan yang memiliki pengaruh signifikan adalah ukuran perusahaan dan Dividend Payout Ratio. Sementara hasil dari analisis diksriminan menunjukkan bahwa terdapat perbedaan Return on Asset antara perusahaan yang melakukan praktik perataan laba dengan perusahaan yang tidak melakukan perataanlaba]]>
<![CDATA[PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Rivandi, Muhammad]]>
<![CDATA[ Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i2.3113
<![CDATA[This study aims to examine the effect of enterprise risk management disclosure, board commissaries independent, and committed audit on firm value. The samples of this study are thirty companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The method of data analysis used in this study is panel regression models . Based on the hypotheses testing result, that the enterprise risk management disclosure significantly no effect on firm value, meanwhile board commissaries independent, and community audit have positive significant effect on firm valuePenelitian ini bertujuan untuk menguji pengaruh Enterprise Risk Management Disclosure, Dewan Komisaris Independen dan Komite Audit terhadap Nilai Perusahaan. Sampel dalam penelitian ini adalah tiga puluh perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunakan purposive sampling, Metode analisis yang digunakan adalah model regresi panel. Berdasarkan hipotesis hasil pengujian bahwa Enterprise risk management disclosure tidak berpengaruh terhadap nilai perusahaan, sedangkan Dewan komisaris independen dan komite audit berpengaruh positif dan signifikan terhadap nilai perusahaan]]>
<![CDATA[LIKUIDITAS, FINANCIAL LEVERAGE, DAN PREDIKTABILITAS BETA: PENDEKATAN FOWLER AND RORKE SEBAGAI METODE KOREKSI BETA ]]>
<![CDATA[Yusra, Irdha]]>;
<![CDATA[Hadya, Rizka]]>;
<![CDATA[Fernandes, Joni]]>
<![CDATA[ Jurnal Benefita Vol 2, No 1 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v2i1.2191
<![CDATA[AbstractMergers and acquisitions (MA) is one method of doing business combinations (Novaliza & Djajanti, 2013; Ramadhariyansyah & Suwitho, 2013; Setiawan, 2013; Sukartha, 2013). This study aims to determine the predictability of stock’s beta listed on the Stock Exchange after the successful MA. Furthermore, this study is also to examine the effect of liquidity and financial leverage to Beta Stocks in companies listed on the Stock Exchange after MA. The Fowler and Rorke methods are used to correct the beta. The analysis method used is one sample t-test and multiple linear regression. The beta value of 0.79 is significant at the 5% level (2.86 > 2.13). The result indicated that the beta value has the ability to minimize the risk (predictable). Liquidity and Financial Leverage have no significant effect on Beta Stocks.AbstrakMerger dan akuisisi (MA) merupakan salah satu cara dalam melakukan penggabungan bisnis (Novaliza & Djajanti, 2013; Ramadhariyansyah & Suwitho, 2013; Setiawan, 2013; Sukartha, 2013). Penelitian ini bertujuan untuk mengetahui prediktabilitas beta saham yang tercatat di Bursa Efek setelah MA. Lebih lanjut, penelitian ini juga untuk menguji pengaruh likuiditas dan financial leverage terhadap Beta saham pada perusahaan yang tercatat di Bursa Efek Indonesia setelah MA. Metode Fowler dan Rorke digunakan untuk mengkoreksi beta. Metode analisis yang digunakan adalah one sample t-test dan multiple linear regression. Nilai beta sebesar 0,79 adalah signifikan pada tingkat 5% (2,86 > 2,13). Hasil ini mengindikasikan bahwa nilai beta memiliki kemampuan untuk meminimalkan risiko (predictable). Likuiditas dan Financial Leverage tidak berpengaruh signifikan terhadap Beta Stocks. ]]>
<![CDATA[INDIKASI MACHIAVELLIANISM DALAM PEMBUATAN KEPUTUSAN ETIS AUDITOR PEMULA ]]>
<![CDATA[Ananda, Febryandhie]]>;
<![CDATA[Zulvia, Dewi]]>
<![CDATA[ Jurnal Benefita Vol 3, No 3 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi ]]>
Publisher : <![CDATA[LLDIKTI Wilayah X ]]>
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DOI: 10.22216/jbe.v3i3.3660
<![CDATA[This research is a continuation from the previous research who find inconsistent results. The purpose of this study is to examine the machiavellianism relationship with ethical decisions in earnings management in Indonesia in two forms of manipulation, namely manipulation of operations and accounting manipulation. Data collection methods in this study used as many as 34 respondent. Machiavellianism does not affect the ethical decision of earnings management in the Public Accountant Office in West Sumatra. Independent accountants who support are those who have the majority of first-level education with an average age of 26-35 years, who are generally male and have more than 10 years of experience. This is because the customary system of ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) in West Sumatra has an impact on the machiavellian nature of accountants, and there is a significant difference between operating manipulation and accounting manipulation. Penelitian ini merupakan kelanjutan dari penelitian sebelumnya yang menemukan hasil yang tidak konsisten. Tujuan dari penelitian ini adalah untuk menguji hubungan machiavellianism dengan keputusan etis dalam manajemen laba di Indonesia dalam dua bentuk manipulasi, yaitu manipulasi operasi dan manipulasi akuntansi. Metode pengumpulan data dalam penelitian ini menggunakan sebanyak 34 responden. Machiavellianism tidak mempengaruhi keputusan etis manajemen laba di Kantor Akuntan Publik di Sumatera Barat. Akuntan independen yang mendukung adalah mereka yang memiliki mayoritas pendidikan tingkat pertama dengan usia rata-rata 26-35 tahun, yang umumnya laki-laki dan memiliki lebih dari 10 tahun pengalaman. Hal ini karena sistem adat ABS - SBK (Adat Bersandi Syara '- Syara' Bersandi Kitabullah) di Sumatera Barat memiliki dampak pada sifat machiavellian akuntan, dan ada perbedaan yang signifikan antara manipulasi operasi dan manipulasi akuntansi.]]>
