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IMPLEMENTASI E-MARKETING PADA KEBERLANJUTAN USAHA MIKRO KECIL DAN MENENGAH DI MASA PANDEMI COVID-19
Jurnal Proaksi Pub Date : 2022-09-30 DOI: 10.32534/jpk.v9i3.2025
Eliza Nur Fitriana, Dwi Suhartini
{"title":"IMPLEMENTASI E-MARKETING PADA KEBERLANJUTAN USAHA MIKRO KECIL DAN MENENGAH DI MASA PANDEMI COVID-19","authors":"Eliza Nur Fitriana, Dwi Suhartini","doi":"10.32534/jpk.v9i3.2025","DOIUrl":"https://doi.org/10.32534/jpk.v9i3.2025","url":null,"abstract":"Permasalahan yang sedang terjadi pada UMKM Kecamatan Rungkut yaitu distribusi produk, produksi terhambat, bahan baku, permodalan, serta penjualan menurun. Permasalahan yang terjadi diakibatkan adanya beberapa kebijakan yang diambil pemerintah yaitu PSBB (Pembatasan Sosial Berskala Besar), WFH (Work From Home) serta SFH (School From Home). Tujuan dari penelitian ini adalah menganalisa implementasi e-marketing pada keberlanjutan usaha di masa pandemi covid-19 jika ditinjau dari aspek kelayakan bisnis serta menggali dampak e-marketing pada keberlanjutan usaha mikro kecil dan menengah di masa pandemi covid-19. E-marketing dapat memajukan program pemasaran yang mendukung tujuan perusahaan melaksanakan e-commerce. E-marketing berjalan menggunakan teknologi dibantu oleh jaringan sehingga dapat melihat situasi pangsa pasar, mengembangkan produk, mendapatkan strategi dalam menarik pelanggan, menyediakan distribusi online, mempertahankan catatan serta masukan dari pelanggan, menciptakan kepuasan pelanggan sehingga mendapat umpan balik yang baik. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan fenomenologi. Hasil dari penelitian ini adalah penerapan e-marketing pada beberapa e-commerce dapat membantu keberlangsungan usaha pada usaha mikro kecil dan menengah di masa pandemi covid-19 ditinjau dari beberapa aspek dari kelayakan bisnis. \u0000Kata Kunci:  e-marketing, keberlanjutan usaha, UMKM, covid-19","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114800755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PROFITABILITAS SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19 在COVID-19大流行期间，印尼证券交易所的制造业盈利能力
Jurnal Proaksi Pub Date : 2022-09-30 DOI: 10.32534/jpk.v9i3.2174
L. Kelen, Santi Muara Liau, Fransiskus Xaverius Heldiyanto Dappa Ole
{"title":"PROFITABILITAS SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19","authors":"L. Kelen, Santi Muara Liau, Fransiskus Xaverius Heldiyanto Dappa Ole","doi":"10.32534/jpk.v9i3.2174","DOIUrl":"https://doi.org/10.32534/jpk.v9i3.2174","url":null,"abstract":"Kinerja keuangan perusahaan merupakan tolok ukur untuk mengetahui hasil baik maupun buruk yang diperoleh oleh suatu perusahaan. Pandemi COVID-19 yang terjadi sejak awal 2020 di Indonesia membawa dampak terhadap kebijakan Pemerintah Indonesia untuk menerapkan pembatasan aktivitas masyarakat (seperti PSBB maupun PPKM), yang berujung pada penurunan kinerja keuangan perusahaan terutama pada kondisi profitabilitas. Peneliti menduga timbulnya perbedaan profitabilitas antar sektor selama masa pandemi COVID-19, karena selama penerapan kebijakan tersebut, perusahaan mengalami penurunan pendapatan, tingginya biaya produksi, serta rendahnya produktivitas yang berbeda-beda pula. Dengan menggunakan sampel sebanyak 186 perusahaan dari tiga sektor yang tergolong sebagai manufaktur di Bursa Efek Indonesia (BEI), hasil penelitian menyimpulkan bahwa terdapat perbedaan yang signifikan (baik secara statistik deskriptif maupun pengujian Kruskal-Wallis) antar tiga sektor manufaktur (sektor industri dasar dan kimia, aneka industri, dan industri barang konsumsi). \u0000Kata kunci:  kemampulabaan, dan kinerja keuangan.","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132429494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
SOLVABILITAS, RISIKO KREDIT DAN KINERJA KEUANGAN BANK PERKERDITAN RAKYAT 偿付能力、信用风险和人民银行财务业绩
Jurnal Proaksi Pub Date : 2022-09-30 DOI: 10.32534/jpk.v9i3.2778
Nisrina Afifawati, Axel Giovanni
{"title":"SOLVABILITAS, RISIKO KREDIT DAN KINERJA KEUANGAN BANK PERKERDITAN RAKYAT","authors":"Nisrina Afifawati, Axel Giovanni","doi":"10.32534/jpk.v9i3.2778","DOIUrl":"https://doi.org/10.32534/jpk.v9i3.2778","url":null,"abstract":"The ability of a bank to run its operations effectively is to determine its finances. This paper takes the topic of BUMD banking research, especially BPR in 2016-2020. The purpose of this study was to determine the effect of Non Performing Loans (NPL) and solvency on the financial performance of BPD in Indonesia. In this study, we used a population of BPRs registered with BUMD and used a sampling technique, namely purposive sampling with samples from BPR Yogyakarta and BPR BPR Magelang to analyze the data in this study, multiple linear regression was used to analyze the relationship between various factors and the desired outcome. Solvency is proxied by debt to asset ratio (DAR) and debt to equity ratio (DER), while credit risk is proxied by non-performing loan (NPL). For financial performance, Return on Assets (ROA) is a proxy for financial performance. The results of the analysis show that solvency is proxied by the ratio of debt to assets (DAR) and the ratio of debt to equity (DER) has an effect on financial performance and credit risk has an effect on financial performance. \u0000Keywords: Bank, DAR, DER, NPL, ROA","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128061689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN META ANALISIS SKRIPIS MAHASISWA FRAUD三角形对作弊数据财务报表分析学生SKRIPIS分析的影响
Jurnal Proaksi Pub Date : 2022-06-29 DOI: 10.32534/jpk.v9i2.2813
Lilianda Susilo, Margaretha Elisabeth, Tania Martina Chika, Carmel Meiden
{"title":"PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN META ANALISIS SKRIPIS MAHASISWA","authors":"Lilianda Susilo, Margaretha Elisabeth, Tania Martina Chika, Carmel Meiden","doi":"10.32534/jpk.v9i2.2813","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.2813","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Companies must report information on the company financial statements. The suitability of financial statements is an essential factor, and if it is not appropriate, it will raise suspicion of fraud. Fraud can be carried out by the company itself or the auditor who conducts the audit. Many types of research on this theme have been carried out with different research results. This study aims to determine whether there is an influence of several factors on the fraud triangle. The object of his research is the Fraud Triangle influencing factors with a research period of 2012-2019. The data collection technique is an observation technique, the sample selection technique used is a purposive sampling technique, and the use of meta-analysis is a research analysis technique. This study indicates that Changes, Leverage, ROA, Receivables, and Audit Opinions affect fraudulent financial statements. \u0000Keywords:  Fraudulent Financial Statement, Meta Analysis   \u0000 \u0000 \u0000 \u0000","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125647532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFESIONALISME AUDITOR, TIME PRESSURE, ETIKA PROFESI DAN GENDER TERHADAP TINGKAT MATERIALITAS 审计师的专业、时间压力、职业和性别伦理对物质水平的影响
Jurnal Proaksi Pub Date : 2022-06-27 DOI: 10.32534/jpk.v9i2.2716
A. Pratama, Rudi Ginting
{"title":"PENGARUH PROFESIONALISME AUDITOR, TIME PRESSURE, ETIKA PROFESI DAN GENDER TERHADAP TINGKAT MATERIALITAS","authors":"A. Pratama, Rudi Ginting","doi":"10.32534/jpk.v9i2.2716","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.2716","url":null,"abstract":"Persaingan yang tinggi antara Kantor Akuntan Publik skala internasional dan skala nasional membuat para auditor lupa akan peran dan tanggung jawabnya dalam melaksanakan jasa pemeriksaan berdasarkan pada International Auditing dengan persaingan tinggi ini membuat para auditor melakukan kecurangan laporan keuangan akhir-akhir ini yang mulai kembali diperbincangkan dan diperdebatkan, dengan demikian penelitian ini mempunyai tujuan untuk menguji pengaruh Profesionalisme auditor, time pressure, etika profesi dan gender terhadap pertimbangan tingkat materialitas atas laporan keuangan. Populasi pada penelitian ini adalah auditor yang terdaftar di Institute Akuntan Publik Indonesia (IAPI) pada wilayah DKI Jakarta, sedangkan untuk sampel penelitian menerapkan simple random sampling dengan menyebarkan kuesioner ke beberapa auditor yang bekerja di KAP wilayah DKI Jakarta dengan jumlah sampel sebanyak 81 Auditor yang mengisi dan mengembalikan kuesioner. Analisis data untuk menguji hipotesis menerapkan regresi linier berganda dengan software SPSS 21 pada tingkat signifikansi 0,05%. Pengujian data menjelaskan profesionalisme auditor berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan, selanjutnya time pressure berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan, sedangkan etika profesi tidak berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan, serta gender berpengaruh terhadap pertimbangan tingkat materialitas atas laporan keuangan. \u0000Kata kunci: Profesionalisme, Time Pressure, Etika Profesi, Gender, Materialitas. ","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"43 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133181437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN 盈利能力和企业规模对财务报告守时的影响
Jurnal Proaksi Pub Date : 2022-06-27 DOI: 10.32534/jpk.v9i2.2407
Anggara Avisca Anugerah, Hero Priono
{"title":"PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN","authors":"Anggara Avisca Anugerah, Hero Priono","doi":"10.32534/jpk.v9i2.2407","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.2407","url":null,"abstract":"Setiap perusahaan yang telah go public diwajibkan untuk menyampaikan laporan keuangan yang siap sesuai norma dan ditinjau tepat waktu. Faktanya, setiap tahun masih banyak perusahaan publik yang terlambat menyajikan laporan keuangan tahunan mereka. Penelitian ini berencana untuk memutuskan dampak manfaat dan ukuran perusahaan terhadap kepraktisan pengungkapan keuangan dengan penilaian tinjauan sebagai variabel pengarah dengan periode penelitian 5 tahun, 2016-2020. Ujian dipimpin menggunakan teknik kuantitatif dan uji eksplorasi dilakukan dengan strategi inspeksi purposive di perusahaan food and drink area. Penelitian ini menggunakan 70 informasi laporan tahunan perusahaan yang tercatat di Bursa Efek Indonesia. Teknik analisis dan pengujian hipotesis yang digunakan dalam penelitian ini adalah menggunakan Partial Least Square (PLS) dengan bantuan software WarpPLS 7.0.Kata Kunci: profitabilitas, ukuran perusahaan, ketepatan waktu","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":" 29","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132158635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ANALISIS PENGARUH GENDER, KECERDASAN EMOSIONAL DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI 分析会计学生的道德观念的性别影响、情感智慧和理想
Jurnal Proaksi Pub Date : 2022-05-23 DOI: 10.32534/jpk.v9i2.2794
Niken Intan Syabilla, M. Muslimin
{"title":"ANALISIS PENGARUH GENDER, KECERDASAN EMOSIONAL DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI","authors":"Niken Intan Syabilla, M. Muslimin","doi":"10.32534/jpk.v9i2.2794","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.2794","url":null,"abstract":"Setiap profesi wajib bekerja secara profesional, terutama bagi akuntan sangat perlu memiliki sifat etis untuk menjalankan pekerjaannya. Banyaknya kasus pelanggaran etika profesi oleh akuntan, membawa dampak buruk atas rasa percaya terhadap kinerja seorang akuntan. Riset ini mempunyai tujuan yang hendak dicapai yakni guna mendapatkan informasi, menguji serta menganalisis pengaruh gender, kecerdasan emosional dan idealisme terhadap persepsi etis mahasiswa akuntansi. Jenis pendekatan yang diterapkan penelitian kuantitatif. Data primer diambil dari kuesioner yang dibagikan kepada responden Mahasiswa Akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur dan Universitas Islam Negeri Sunan Ampel Surabaya angkatan 2017-2018 dengan rumus slovin untuk penentuan jumlah sampel.  Metode analisis statistik yang dipergunakan ialah analisis regresi linier berganda. Hasil yang diperoleh pada riset yang dijalankan ialah gender, kecerdasan emosional, dan idealisme memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur dan Universitas Islam Negeri Sunan Ampel Surabaya. Kata Kunci:  Gender, Kecerdasan Emosional, Idealisme, Etis","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"125 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126872271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM DI KECAMATAN GUBENG SURABAYA 会计信息系统的应用和信息技术对UMKM在泗水街道上的性能的影响
Jurnal Proaksi Pub Date : 2022-05-22 DOI: 10.32534/jpk.v9i2.2632
Alifyandi Firdhaus, F. Akbar
{"title":"PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM DI KECAMATAN GUBENG SURABAYA","authors":"Alifyandi Firdhaus, F. Akbar","doi":"10.32534/jpk.v9i2.2632","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.2632","url":null,"abstract":"MSMEs have a very important role in the economic sector and can be considered as the backbone of the economy in Indonesia, and the strong and dynamic character of MSMEs can encourage the development of the nation's economy. This study aims to examine whether there is an influence between the application of accounting information systems and the use of information technology on the performance of MSMEs. This type of research uses quantitative. Random sampling is a data collection technique method used in this research. The sample size used is 46 SMEs. The hypothesis testing technique used is multiple linear regression and multiple coefficients of determination, which are used to measure the effect of more than one independent variable on the dependent variable through the validity and reliability test stages, the classical assumption test of multicollinearity, heteroscedasticity, auto correlation, t test; F test. The results will show that the application of accounting information systems and the use of information technology has a positive and significant impact on the performance of MSMEs. \u0000 \u0000 \u0000 \u0000 \u0000Keywords: Accounting, Information Technology, UMKM Performance \u0000 \u0000 \u0000 \u0000","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116161995","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK 税收税收、供应强度和流动性对税收攻击性的影响
Jurnal Proaksi Pub Date : 2022-05-22 DOI: 10.32534/jpk.v9i2.2194
Afifah Istiqomah, S. Trisnaningsih
{"title":"PENGARUH THIN CAPITALIZATION, INTENSITAS PERSEDIAAN, DAN LIKUIDITAS TERHADAP AGRESIVITAS PAJAK","authors":"Afifah Istiqomah, S. Trisnaningsih","doi":"10.32534/jpk.v9i2.2194","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.2194","url":null,"abstract":"Tax aggression is a term that refers to the practice of reducing the tax burden in both legal and illegal ways. The purpose of this study is to examine and analyze the effects of tax aggressiveness on undercapitalization, insentisitas persediaan, and liquidity. This is a quantitative study that makes use of secondary data from financial statements. This study examines 30 food and beverage companies that were listed on the Indonesian Stock Exchange (IDX) between 2016 and 2020. The study sample was chosen through a targeted sampling procedure and then provided with 65 data points from 13 companies. Multiple regression equation analysis techniques were used to analyze the data. The findings indicate that undercapitalization, insentisitas persediaan, and liquidity have no effect on tax aggressiveness between 2016 and 2020. That is, whether a company is tax aggressive or not has no bearing on its decision to be tax aggressive. \u0000Keywords:  Tax aggression, thin capitalization, inventory, liquidity ","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125457128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
DETERMINAN PEMBUAT KEPUTUSAN ETIS KONSULTAN PAJAK 税务顾问的道德决定决定
Jurnal Proaksi Pub Date : 2022-05-20 DOI: 10.32534/jpk.v9i2.1985
Rejeki Nurhidayati, Dwi Suhartini
{"title":"DETERMINAN PEMBUAT KEPUTUSAN ETIS KONSULTAN PAJAK","authors":"Rejeki Nurhidayati, Dwi Suhartini","doi":"10.32534/jpk.v9i2.1985","DOIUrl":"https://doi.org/10.32534/jpk.v9i2.1985","url":null,"abstract":"There has been an ethical violation committed by a tax consultant, there by reducing the integrity and professionalism which is the code of ethics in carrying out his profession. Ethical violations here involve ethical decision making, even the decisions taken are contrary to the applicable tax laws. The purpose of this study was to determine the factors that influence the ethical decision making of tax consultants. This type of research is explanatory with the data collection method using a questionnaire. The population in this study were all registered tax consultants at the Surabaya branch of IKPI, while the sample was 84 respondents. The sample in this study was determined by probability sampling type, the sample was taken using a simple random sampling technique. The data analysis used partial least square. The results of this study indicate that love of money and self-efficacy have a positive effect on ethical decisions, while locus of control and gender do not effect on ethical decisions of tax consultants. \u0000 \u0000 \u0000 \u0000 \u0000Keywords: Self Efficacy, gender, Ethical Decisions \u0000 \u0000 \u0000 \u0000","PeriodicalId":358708,"journal":{"name":"Jurnal Proaksi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128354002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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