Pengaruh Sifat Kepribadian Locus of Control Dan Self-Efficacy Pada Pemahaman Akuntansi

Putra, I Gusti Lanang Agung Raditya; Damayanti, Ni Nyoman Sri Rahayu; Lestari, Ni Luh Putu Ratna Wahyu; Pradnyanitasari, Putu Dian; Jayawarsa, A.A. Ketut

doi:10.29303/jaa.v3i2.39

Cited by 4 publications

(9 citation statements)

References 5 publications

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“…The results of this study do not support the research conducted by [9] which states that the internal locus of control is able to moderate the influence lecturer competence on student accounting understanding. However, the results of this study are different from those of [25], [10] and [11]. These studies use the internal locus of control variable not as a moderating variable on the effect of intellectual, emotional and spiritual intelligence on understanding financial accounting.…”

Section: Discussioncontrasting

confidence: 70%

Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?

Hermawan¹,

Purwaningsih²,

Nirwana³

2021

Advances in Economics, Business and Management Research

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This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on the understanding of financial accounting with internal locus of control as a moderating variable. The sample of this study was 228 students of the Study Program in Accounting, Faculty of Business, Law and Social Sciences, Universitas Muhammadiyah Sidoarjo. The data collection method uses a questionnaire. Data analysis method used is descriptive analysis. Testing data in this study using Partial Least Square (PLS) with the help of SmartPLS version 3.2.7. This study uses a validity test (convergent validity test and discriminant validity test) and reliability to determine data quality (Outer Model). And the hypothesis test (Inner Model) of this study is the Determinant Coefficient (R Square) and Analysis of Significance Testing (Path Coefisients). The results of this study indicate that intellectual intelligence has no effect on the understanding of financial accounting. Emotional intelligence and spiritual intelligence affect the understanding of financial accounting. Meanwhile, internal locus of control is not able to moderate the influence of intellectual and spiritual intelligence on the understanding of financial accounting. However, internal locus of control is able to moderate the influence of emotional intelligence on the understanding of financial accounting.

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Section: Discussioncontrasting

confidence: 70%

Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?

Hermawan¹,

Purwaningsih²,

Nirwana³

2021

Advances in Economics, Business and Management Research

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“…Mahasiswa akuntansi Universitas Negeri Malang cenderung memiliki Self-efficacy yang tinggi karena selama ini mereka menempuh mata kuliah yang dapat meningkatkan kemampuannya seperti Akuntansi Keuangan Menengah, Akuntansi Keuangan Lanjutan, Pengauditan, Perpajakan, dan lain sebagainya. Sehingga mereka memiliki pemahaman akuntansi yang lebih baik di mana hal tersebut membuat Self-efficacy mahasiswa akuntansi tinggi (Putra et al, 2019).…”

Section: Hasil Penelitian Dan Pembahasan Hasil Penelitianunclassified

“…Dengan adanya tujuan yang sudah ditetapkan maka seseorang mempunyai keyakinan untuk dapat dan mampu mencapai tujuan tersebut. Selain itu, seseorang juga harus memiliki pengetahuan, pemahaman, atau kemampuan dibidang yang dipelajari secara maksimal (Putra et al, 2019).…”

Section: Pembahasan Pengaruh Self-efficacy Terhadap Aspirasi Karir Bi...unclassified

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Pengaruh Self-Efficacy Dan Kemampuan Bahasa Inggris Terhadap Aspirasi Karir Bidang Akuntansi

Umatin

Andayani

2022

JPAI

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Bidang akuntansi merupakan salah satu bidang pekerjaan yang menarik. Hal ini karena bidang akuntansi merupakan bidang yang berorientasi pada detail. Pada umumnya, pekerjaan akuntan terkenal dengan keterampilannya dalam hal menulis laporan keuangan. Namun, mengingat kebutuhan dunia kerja yang semakin kompleks, keterampilan interpersonal dan komunikasi menjadi penting untuk dikembangkan dalam menghadapi persaingan di dunia kerja. Hal ini membuat lulusan akuntansi harus mempunyai keterampilan yang unggul untuk dapat bersaing dengan lulusan lainnya. Proses pemilihan atau pengambilan keputusan karir seseorang di bidang akuntansi melibatkan banyak hal. Oleh karena itu, penelitian ini bertujuan mengkaji pengaruh Self-efficacy dan kemampuan Bahasa Inggris terhadap aspirasi karir bidang akuntansi mahasiswa Universitas Negeri Malang. Sampel penelitian ini adalah 167 mahasiswa tingkat akhir Jurusan Akuntansi Universitas Negeri Malang dengan metode Proportional stratified random sampling. Selanjutnya, data diolah menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan Self-efficacy dan kemampuan Bahasa Inggris berpengaruh positif signifikan terhadap aspirasi karir bidang akuntansi mahasiswa Universitas Negeri Malang. Kata Kunci: Self-efficacy; Kemampuan Bahasa Inggris; Aspirasi Karir; Akuntansi

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“…Locus of control has a positive and significant impact on performance (Supartini et al, 2017;Putra et al, 2019; Ari, I.R & Sriathi, 2019). However, these findings are contradicted by (Hendri, M. & Kirana, 2021), stating that the locus of control variable does not significantly affect performance.…”

Section: Introductionmentioning

confidence: 99%

Self-efficacy, Self-Esteem, Locus of Control, and Their Influence on the Performance of Village Officials

Agusman Aris,

Yahya,

Wardhana

et al. 2024

JM-UIKA

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This study aims to determine and analyze: the effect of self-efficacy, self-esteem, and locus of control on the performance of village officials; the effect of self-efficacy on the performance of village officials; the effect of self-esteem on the performance of village officials; dan the effect locus of control on the performance of village officials. This type of research is quantitative research with expost facto approach. This research was conducted in Sub-districts Kindang. The population in this study were all village officials totaling 93 people. The sample of the study was 48 peoples. Data collection techniques using questionnaire and documentation techniques. Data analysis techniques are carried out after data from all respondents or other data sources are collected with analytical activities including test prerequisite analysis and hypothesis testing (multiple linear regression). The results of the study show that: overall, self-efficacy, self-esteem, and locus of control had a positive and significant effect on the performance of village officials; self-efficacy had a positive and significant effect on the performance of village officials; self-esteem had a positive and significant effect on the performance of village officials; and locus of control had a positive and significant effect on the performance of village officials.

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Pengaruh Sifat Kepribadian Locus of Control Dan Self-Efficacy Pada Pemahaman Akuntansi

Cited by 4 publications

References 5 publications

Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?

Can the Internal Locus of Control as a Moderating Variables on the Effect of Three Intelligence on Financial Accounting Understanding?

Pengaruh Self-Efficacy Dan Kemampuan Bahasa Inggris Terhadap Aspirasi Karir Bidang Akuntansi

Self-efficacy, Self-Esteem, Locus of Control, and Their Influence on the Performance of Village Officials

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