Dodik Juliardi - Academia.edu (original) (raw)
Papers by Dodik Juliardi
IOSR Journal of Humanities and Social Science, 2016
This study aims to test the validity of the theories about learning effectiveness that has been p... more This study aims to test the validity of the theories about learning effectiveness that has been proposed by Slameto (2010), Marzano (1993), Brooks and Brooks (1993), Thomas and Rohwer in Slavin (1991), which stated that the learning effectiveness affects the learning outcome. The study also aims to confirm the selfefficacy theory proposed by Bandura (1997) and Walsh in Salkind (2008) that self-efficacy influences on learning outcomes.This study uses a quantitative approach. The population in this study is the students of Accounting Department, Faculty of Economics, Universitas Negeri Malang (State University of Malang) who are taking intermediate financial accounting 1 on the odd semester of 2015/2016 academic year with 155 students as samples.The findings in this study show that the learning effectiveness and self-efficacy have positive and significant impact on intermediate financial accounting 1 learning outcomes. Other findings also show that the learning students' effectiveness and self-efficacy also have a relationship with the background of the majors on the level of previous education.The suggestions which can be given on the results of this study are: (1) for the lecturers at the Department of Accounting, Faculty of Economics State University of Malang should be able to understand and design learning that can foster an effective way of learning and growing selfefficacy in one self; (2) for students majoring in Accounting at Faculty of Economics, Universitas Negeri Malang should continue to improve the way of learning and growing level of confidence in one self; and (3) for further research is recommended using other variables that have not been studied as learning style, intelligence, and career interests, as well as using a qualitative approach on the phenomenon that can dig deeper and detail associated with improved learning outcomes of accounting.
Journal of Accounting and Business Education, 2016
Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi denga... more Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut dalam penelitian ini digunakan analisa regresi berganda.
The purpose of this study is to digging the meaning of village budgeting process by village appar... more The purpose of this study is to digging the meaning of village budgeting process by village apparatus in Ranuklindungan village, Indonesia. This research using qualitative approaches, phenomenology and interpretive paradigms. The data sources in this study are the primary data obtained through deep interview and secondary data in the form of village financial statements. Data analysis is done through thematization. The result of the research shows that the deliberation of development planning (musrenbang) is conducted in Ranuklindungan village is a pseudo-musrenbang because there is still village domination in the planning process budget. While in the implementation of the budget, found the assumption that the presence of the village counselor is only a policy of government politicization, because in fact they do not have the maximum contribution to the village. In budget reporting, an understanding of the village treasurer was found that the nature of village financial records shou...
Ni’am, Zaki Bahrun. 2014. Penerapan Pembelajaran Student Teams Achievement Division (STAD) dan Ma... more Ni’am, Zaki Bahrun. 2014. Penerapan Pembelajaran Student Teams Achievement Division (STAD) dan Make a Match untuk Meningkatkan Hasil Belajar Siswa Kelas XI IPS-4 MAN Malang II Kota Batu. Skripsi, Jurusan Akuntasi, Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: (I) Sulastri, S.Pd, MSA (II) Dr. Dodik Juliardi, S.E, Ak., M.M Kata kunci: Model STAD, Model Make a Match, Hasil Belajar Berdasarkan observasi awal di MAN Malang II Kota Batu permasalahan yang ditemukan peneliti di kelas XI IPS-4 yaitu peoses pembelajaran masihbersifat teacher oriented dan metode yang dipakai masih metode konvensional. Hal ini mengakibatkan proses pembelajaran menjadi kurang menarik dan cenderung monoton. Untuk mengatasi hal tersebut diperlukan model pembelajaran yang tepat yaitu STAD dan make a match yang dapat membatu siswa untuk meningkatkan hasil belajar. Tujuan pembelajaran adalah untuk mendeskripsikan penerapan pembelajaran STAD dan make a match untuk men...
Proceedings of the International Conference on Learning Innovation (ICLI 2017), 2018
The present study aimed at examining the effect of socio-demography (age, gender, working experie... more The present study aimed at examining the effect of socio-demography (age, gender, working experience, and academic skill) on financial literacy and students' consumptive behavior. This study was conducted on students of Department of Accounting, Faculty of Economic, Universitas Negeri Malang (State University of Malang) with 169 samples by employing convenience sampling technique. The data were obtained through online questionnaires and the data analysis used path analysis. The findings of the study indicated that gender, working experience and academic skill have a significant effect on financial literacy and have an indirect effect on students' consumptive behavior through financial literacy as a mediator variable. However, this study failed to find the significant evidence of age effect on student financial literacy.
Adanya kasus-kasus yang terjadi di dunia dan di Indonesia memotivasi untuk dilakukanm'l penel... more Adanya kasus-kasus yang terjadi di dunia dan di Indonesia memotivasi untuk dilakukanm'l penelitian mi. Kualitas audit menjadi bagian yang penting untuk diperhatikan oleh klien Kant( ,I Akuntan Publik yang terdaftar sebagai emiten di Bursa Efek Indonesia. Auditor ekstemal merupakan profesi yang memberikan peranan pemeriksaan seeara ekstemal di pihak pemiltk atau pemegang saham. Audit berfungsi untuk mengurangi biaya agensi dengan eara memberikaT1 jamjnan kualitas infonnasi keuangan dan nilai perusahaan, oleh karenanya dapat menamhah ketepat.an dan efIsiensi kontrak antara prinsipal dan agen berdasar atas laporan keuangan. Mengacu pada teori keagenan, teori pecking order, teori assurance, teori akuntansi positiL dan teori pensinyalan. Studi ini menguji leverage, konsentrasi kepemilikan dan kulitas audit serta pengarubnya pada nilai perusahaan dan laba persisten (kualitas infonnasi laporan keuangan) Informasi akuntansi yang berkualitas menjadi acuan bagi para pihak yang berkepentin...
The purpose of this study is to describe and analyze the meaning of a marriage investment model o... more The purpose of this study is to describe and analyze the meaning of a marriage investment model on the Sambas Malay tribe community in West Kalimantan-Indonesia in the social construction of accounting practices. Since wedding expends large and varied assets, there are three important things to consider. First, the difficulty in accessing funds from financial institutions when people want to conduct a festive wedding party, it makes people feel helped by the investment model of marriage. Second, This model applies the fair value principle in determining the price of goods invested, thus people do not feel disadvantaged since they will not be affected by inflation. By adopting a culture of mutual cooperation, all risks that arise will be borne together. Third, This study used the interpretive paradigm with phenomenology methods to reveal the unique meaning of a marriage investment model that is applied by the Sambas Malay ethnic community. So as to be able to carry out profound deepe...
This study examine leverage and ownership concentration, audit quality, and its effect on firm’s ... more This study examine leverage and ownership concentration, audit quality, and its effect on firm’s value and earning persistence between public manufacturing companies audited by Big four or non Big four auditor. The quality of accounting information was used as a reference for the stakeholders (investor, creditors, and analyst) in making decision. Samples for this study was 69 public manufacturing companies listed on Indonesia Stock Exchange from the year 2006 -2010. The data used in this study was secondary data. The study used path analysis to solve the research problem. Research was analyzed used by SPSS (Statistical Program for Social Science). Result showed that leverage had significantly effect firm’s value for maufacturing public companies audited by non Big four auditor only, but not for Big four auditor. Leverage had no influence effect on audit quality for both of Big four and Non Big four auditor. Ownership Concentration significantly negatively effect on audit quality for...
KnE Social Sciences, Apr 23, 2018
In Indonesia, low level of financial literacy, which is reflected through consumptive behavior, h... more In Indonesia, low level of financial literacy, which is reflected through consumptive behavior, has reached a point of concern. This study attempts to increase financial literacy among accounting students by using learning video. Learning video was used to increase financial literacy and decrease the consumptive behavior among students. This research used quasi experiment method in two classes (experiment class and control class). The findings indicate that video, as learning media, has a significant positive effect and can increase students' financial literacy as well as decrease the consumptive behavior of students.
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), 2020
There are many cases of creative accounting both abroad and in Indonesia which involved wellknown... more There are many cases of creative accounting both abroad and in Indonesia which involved wellknown Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative accounting and also to understand the factors that motivate a person to engage in creative accounting practices. There is still difference opinion between pros and cons among nowadays accountant on creative accounting There have been a lot of studies on the motives and techniques of creative accounting practices, but research that discusses the influence of ethical orientation on creative accounting practices is still rarely.. This study aims to determine the influence of the variable level of accounting knowledge, ethical orientation, gender, and Machiavellianism on the dependent variable which in this study is the ethical perceptions of Accounting students regarding creative accounting. This study uses a quantitative research approach and collects data using case questions and questionnaire instruments Mutiple Regression used to analyze the data. The results of the study showed that the level of knowledge, ethical orientation, idealism, and gender have no influence on ethical perceptions, while the ethical orientation of relativism and Machiavellian has no effect.
International Journal of Research in Business and Social Science (2147- 4478)
There are many forms of academic cheating that occur among students, especially the practice of c... more There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (...
The present study aims at examining the effect of audit quality measured by auditor switch on fir... more The present study aims at examining the effect of audit quality measured by auditor switch on firm value and earnings persistence. The present study was conducted on public service companies which were listed on Indonesian Stock Exchange in 2010 – 2015, with 82 sample companies. The data was obtained through secondary data from Indonesian capital market directory and simple regression analysis for the data analysis.The result indicates that auditor quality has significant effect on firm value. The quality of an auditor has significant effect on earnings persistence. The Study limitation in term of the coefficient of determination because the independent variable of auditor quality is not the only one that can affect the firm value and earnings persistence. Therefore, it is suggested for futher research to add another independent variable in the future.
Jurnal Ekonomi, Bisnis dan Pendidikan
This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity o... more This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's eth...
Journal of Accounting and Business Education
The aim of developing instructional media by using lectora inspire is to produce interactive inst... more The aim of developing instructional media by using lectora inspire is to produce interactive instructional media and the effectiveness on the topic of financial statement of service and trading company tenth grade at SMK Negeri 1 Malang. The development of instructional media which refers to the steps of research and development by Borg & Gall (1983) modified with Sadiman (2010) which are: 1) research and information collecting, 2) planning, 3) develop preliminary form of product, 4) production media, 5) expert validation, 6) revision of the product, 7) field trials, 8) revision of the results of field trials of products, 9) final product. The technique of data analysis in this research is using qualitative descriptive analysis and assumption test by using T-test independent sample. The method of development used is by experimenting the product. The final product of this study has overtaken the expert validation which result 80,46% valid in terms of materials given, 89,28% valid in ...
International Journal of Accounting & Finance in Asia Pasific
This research aims to determine the influence of solvency, growth of the company, and profit mana... more This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.
IOSR Journal of Humanities and Social Science, 2016
This study aims to test the validity of the theories about learning effectiveness that has been p... more This study aims to test the validity of the theories about learning effectiveness that has been proposed by Slameto (2010), Marzano (1993), Brooks and Brooks (1993), Thomas and Rohwer in Slavin (1991), which stated that the learning effectiveness affects the learning outcome. The study also aims to confirm the selfefficacy theory proposed by Bandura (1997) and Walsh in Salkind (2008) that self-efficacy influences on learning outcomes.This study uses a quantitative approach. The population in this study is the students of Accounting Department, Faculty of Economics, Universitas Negeri Malang (State University of Malang) who are taking intermediate financial accounting 1 on the odd semester of 2015/2016 academic year with 155 students as samples.The findings in this study show that the learning effectiveness and self-efficacy have positive and significant impact on intermediate financial accounting 1 learning outcomes. Other findings also show that the learning students' effectiveness and self-efficacy also have a relationship with the background of the majors on the level of previous education.The suggestions which can be given on the results of this study are: (1) for the lecturers at the Department of Accounting, Faculty of Economics State University of Malang should be able to understand and design learning that can foster an effective way of learning and growing selfefficacy in one self; (2) for students majoring in Accounting at Faculty of Economics, Universitas Negeri Malang should continue to improve the way of learning and growing level of confidence in one self; and (3) for further research is recommended using other variables that have not been studied as learning style, intelligence, and career interests, as well as using a qualitative approach on the phenomenon that can dig deeper and detail associated with improved learning outcomes of accounting.
Journal of Accounting and Business Education, 2016
Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi denga... more Terdapat banyak faktor yang mempengaruhi nilai hasil belajar mata kuliah komputer akuntansi dengan MYOB dari mahasiswa yang selama ini masih belum diupayakan secara optimal untuk mendukung peningkatan hasil belajar. Beberapa mata kuliah yang menjadi prasyarat komputer akuntansi yaitu Pengantar Akuntansi I dan bahasa Inggris untuk bisnis. Mahasiswa program studi S1 Pendidikan Akuntansi mengalami kesulitan dalam memperoleh nilai yang memuaskan pada mata kuliah komputer akuntansi dengan program MYOB. Hal ini diindikasikan dengan adanya beberapa faktor yang mempengaruhi keberhasilan mahasiswa dalam memperoleh nilai yang memuaskan, sehingga penelitian ini dilakukan dengan melihat faktor utama yang menjadi penyebab besar kecilnya nilai akhir dari mata kuliah komputer akuntansi dengan program MYOB. Untuk melihat besarnya pengaruh ke dua faktor tersebut dalam penelitian ini digunakan analisa regresi berganda.
The purpose of this study is to digging the meaning of village budgeting process by village appar... more The purpose of this study is to digging the meaning of village budgeting process by village apparatus in Ranuklindungan village, Indonesia. This research using qualitative approaches, phenomenology and interpretive paradigms. The data sources in this study are the primary data obtained through deep interview and secondary data in the form of village financial statements. Data analysis is done through thematization. The result of the research shows that the deliberation of development planning (musrenbang) is conducted in Ranuklindungan village is a pseudo-musrenbang because there is still village domination in the planning process budget. While in the implementation of the budget, found the assumption that the presence of the village counselor is only a policy of government politicization, because in fact they do not have the maximum contribution to the village. In budget reporting, an understanding of the village treasurer was found that the nature of village financial records shou...
Ni’am, Zaki Bahrun. 2014. Penerapan Pembelajaran Student Teams Achievement Division (STAD) dan Ma... more Ni’am, Zaki Bahrun. 2014. Penerapan Pembelajaran Student Teams Achievement Division (STAD) dan Make a Match untuk Meningkatkan Hasil Belajar Siswa Kelas XI IPS-4 MAN Malang II Kota Batu. Skripsi, Jurusan Akuntasi, Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing: (I) Sulastri, S.Pd, MSA (II) Dr. Dodik Juliardi, S.E, Ak., M.M Kata kunci: Model STAD, Model Make a Match, Hasil Belajar Berdasarkan observasi awal di MAN Malang II Kota Batu permasalahan yang ditemukan peneliti di kelas XI IPS-4 yaitu peoses pembelajaran masihbersifat teacher oriented dan metode yang dipakai masih metode konvensional. Hal ini mengakibatkan proses pembelajaran menjadi kurang menarik dan cenderung monoton. Untuk mengatasi hal tersebut diperlukan model pembelajaran yang tepat yaitu STAD dan make a match yang dapat membatu siswa untuk meningkatkan hasil belajar. Tujuan pembelajaran adalah untuk mendeskripsikan penerapan pembelajaran STAD dan make a match untuk men...
Proceedings of the International Conference on Learning Innovation (ICLI 2017), 2018
The present study aimed at examining the effect of socio-demography (age, gender, working experie... more The present study aimed at examining the effect of socio-demography (age, gender, working experience, and academic skill) on financial literacy and students' consumptive behavior. This study was conducted on students of Department of Accounting, Faculty of Economic, Universitas Negeri Malang (State University of Malang) with 169 samples by employing convenience sampling technique. The data were obtained through online questionnaires and the data analysis used path analysis. The findings of the study indicated that gender, working experience and academic skill have a significant effect on financial literacy and have an indirect effect on students' consumptive behavior through financial literacy as a mediator variable. However, this study failed to find the significant evidence of age effect on student financial literacy.
Adanya kasus-kasus yang terjadi di dunia dan di Indonesia memotivasi untuk dilakukanm'l penel... more Adanya kasus-kasus yang terjadi di dunia dan di Indonesia memotivasi untuk dilakukanm'l penelitian mi. Kualitas audit menjadi bagian yang penting untuk diperhatikan oleh klien Kant( ,I Akuntan Publik yang terdaftar sebagai emiten di Bursa Efek Indonesia. Auditor ekstemal merupakan profesi yang memberikan peranan pemeriksaan seeara ekstemal di pihak pemiltk atau pemegang saham. Audit berfungsi untuk mengurangi biaya agensi dengan eara memberikaT1 jamjnan kualitas infonnasi keuangan dan nilai perusahaan, oleh karenanya dapat menamhah ketepat.an dan efIsiensi kontrak antara prinsipal dan agen berdasar atas laporan keuangan. Mengacu pada teori keagenan, teori pecking order, teori assurance, teori akuntansi positiL dan teori pensinyalan. Studi ini menguji leverage, konsentrasi kepemilikan dan kulitas audit serta pengarubnya pada nilai perusahaan dan laba persisten (kualitas infonnasi laporan keuangan) Informasi akuntansi yang berkualitas menjadi acuan bagi para pihak yang berkepentin...
The purpose of this study is to describe and analyze the meaning of a marriage investment model o... more The purpose of this study is to describe and analyze the meaning of a marriage investment model on the Sambas Malay tribe community in West Kalimantan-Indonesia in the social construction of accounting practices. Since wedding expends large and varied assets, there are three important things to consider. First, the difficulty in accessing funds from financial institutions when people want to conduct a festive wedding party, it makes people feel helped by the investment model of marriage. Second, This model applies the fair value principle in determining the price of goods invested, thus people do not feel disadvantaged since they will not be affected by inflation. By adopting a culture of mutual cooperation, all risks that arise will be borne together. Third, This study used the interpretive paradigm with phenomenology methods to reveal the unique meaning of a marriage investment model that is applied by the Sambas Malay ethnic community. So as to be able to carry out profound deepe...
This study examine leverage and ownership concentration, audit quality, and its effect on firm’s ... more This study examine leverage and ownership concentration, audit quality, and its effect on firm’s value and earning persistence between public manufacturing companies audited by Big four or non Big four auditor. The quality of accounting information was used as a reference for the stakeholders (investor, creditors, and analyst) in making decision. Samples for this study was 69 public manufacturing companies listed on Indonesia Stock Exchange from the year 2006 -2010. The data used in this study was secondary data. The study used path analysis to solve the research problem. Research was analyzed used by SPSS (Statistical Program for Social Science). Result showed that leverage had significantly effect firm’s value for maufacturing public companies audited by non Big four auditor only, but not for Big four auditor. Leverage had no influence effect on audit quality for both of Big four and Non Big four auditor. Ownership Concentration significantly negatively effect on audit quality for...
KnE Social Sciences, Apr 23, 2018
In Indonesia, low level of financial literacy, which is reflected through consumptive behavior, h... more In Indonesia, low level of financial literacy, which is reflected through consumptive behavior, has reached a point of concern. This study attempts to increase financial literacy among accounting students by using learning video. Learning video was used to increase financial literacy and decrease the consumptive behavior among students. This research used quasi experiment method in two classes (experiment class and control class). The findings indicate that video, as learning media, has a significant positive effect and can increase students' financial literacy as well as decrease the consumptive behavior of students.
Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), 2020
There are many cases of creative accounting both abroad and in Indonesia which involved wellknown... more There are many cases of creative accounting both abroad and in Indonesia which involved wellknown Public Accountants because they provide opinions not based on the actual circumstances of the financial statements. Therefore, it is very important to understand the factors behind the practice of creative accounting and also to understand the factors that motivate a person to engage in creative accounting practices. There is still difference opinion between pros and cons among nowadays accountant on creative accounting There have been a lot of studies on the motives and techniques of creative accounting practices, but research that discusses the influence of ethical orientation on creative accounting practices is still rarely.. This study aims to determine the influence of the variable level of accounting knowledge, ethical orientation, gender, and Machiavellianism on the dependent variable which in this study is the ethical perceptions of Accounting students regarding creative accounting. This study uses a quantitative research approach and collects data using case questions and questionnaire instruments Mutiple Regression used to analyze the data. The results of the study showed that the level of knowledge, ethical orientation, idealism, and gender have no influence on ethical perceptions, while the ethical orientation of relativism and Machiavellian has no effect.
International Journal of Research in Business and Social Science (2147- 4478)
There are many forms of academic cheating that occur among students, especially the practice of c... more There are many forms of academic cheating that occur among students, especially the practice of cheating. There are many factors that encourage students' academic cheating practices, especially with the aim of getting a targeted high score. Therefore, the researcher tries to find out the factors that influence the actions of academic cheating among students by referring to the fraud triangle theory which is relevant to the theme of this research. The variables observed in this study were: pressure (X1), opportunity (X2), rationalization (X3), misuse of information technology (X4), and student integrity (X5) as independent variables (independent), while the dependent variable (dependent) used behavior academic cheating on students (Y). This study used an instrument in the form of an open questionnaire with a Likert scale. The population that took as many as 500 accounting students, UM, and samples collected as many as 30 samples that have been filtered according to the criteria (...
The present study aims at examining the effect of audit quality measured by auditor switch on fir... more The present study aims at examining the effect of audit quality measured by auditor switch on firm value and earnings persistence. The present study was conducted on public service companies which were listed on Indonesian Stock Exchange in 2010 – 2015, with 82 sample companies. The data was obtained through secondary data from Indonesian capital market directory and simple regression analysis for the data analysis.The result indicates that auditor quality has significant effect on firm value. The quality of an auditor has significant effect on earnings persistence. The Study limitation in term of the coefficient of determination because the independent variable of auditor quality is not the only one that can affect the firm value and earnings persistence. Therefore, it is suggested for futher research to add another independent variable in the future.
Jurnal Ekonomi, Bisnis dan Pendidikan
This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity o... more This study aims to examine the effect of machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's eth...
Journal of Accounting and Business Education
The aim of developing instructional media by using lectora inspire is to produce interactive inst... more The aim of developing instructional media by using lectora inspire is to produce interactive instructional media and the effectiveness on the topic of financial statement of service and trading company tenth grade at SMK Negeri 1 Malang. The development of instructional media which refers to the steps of research and development by Borg & Gall (1983) modified with Sadiman (2010) which are: 1) research and information collecting, 2) planning, 3) develop preliminary form of product, 4) production media, 5) expert validation, 6) revision of the product, 7) field trials, 8) revision of the results of field trials of products, 9) final product. The technique of data analysis in this research is using qualitative descriptive analysis and assumption test by using T-test independent sample. The method of development used is by experimenting the product. The final product of this study has overtaken the expert validation which result 80,46% valid in terms of materials given, 89,28% valid in ...
International Journal of Accounting & Finance in Asia Pasific
This research aims to determine the influence of solvency, growth of the company, and profit mana... more This research aims to determine the influence of solvency, growth of the company, and profit management on the going concern audit opinions. The study used the analysis of the confirmatory factor to test the correlation between variables and logistical regression analyses to test the hypothesis. The selected sample in this study is a service company with the transportation sub-sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with purposive sampling technique. The results of this study show that (1) solvency affects the going concern audit opinion, (2) The company growth does not affect the going concern audit opinion, (3) Earnings management does not affect the going concern audit opinion.