彭达伦诈骗三角丹股权敏感,从家中学习

IF 1 Q3 URBAN STUDIES
Renata Dea Puspita
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引用次数: 0

摘要

:本研究旨在从欺诈三角和公平敏感性两个角度审视新冠疫情期间会计专业学生的道德行为,并对其进行分析。学习是通过在线方法完成的,或者通常被称为在家学习。本研究的对象是布拉维贾亚大学经济与商业学院2016级、2017级和2018级的会计系学生。根据有目的抽样方法,利用slovin公式计算得到83名受访者的样本,可作为样本,并按照填写问卷的条件。数据源使用主数据源和辅助数据源。主要数据来源是直接从填写问卷的结果中获得的,这些问卷是由研究人员分发的。而本研究从相关机构获得的辅助数据为学术性FEB UB。利用SPSS软件对本研究的数据进行分析,结果表明,欺诈三角影响会计学生在家学习时的道德行为,而公平敏感性对会计学生在家学习时的道德行为没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH FRAUD TRIANGLE DAN EQUITY SENSITIVITY TERHADAP PERILAKU ETIS STUDY FROM HOME
: This research has a purpose to find out and analyze the ethical behavior of accounting students during the COVID-19 pandemic which is reviewed from fraud triangle and equity sensitivity. Learning is done by online methods or commonly known as study from home. The object of this study is an Accounting student of the Faculty of Economics and Business Brawijaya University class of 2016, 2017, and 2018. Based on the purposive sampling method and calculation using the slovin formula obtained a sample of 83 respondents who can be used as a sample and in accordance with the conditions in filling out the questionnaire. Data sources are used using primary and secondary data sources. The primary data source is obtained directly from the results of filling out questionnaires that have been disseminated by researchers. While secondary data obtained from related agencies in this study is academic FEB UB. Analysis of data in this study using SPSS software with the results showed that fraud triangle affects the ethical behavior of accounting students when study from home and equity sensitivity has no effect on ethical behavior of accounting students when study from home.
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来源期刊
CiteScore
0.70
自引率
35.30%
发文量
0
审稿时长
4 weeks
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