Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap   Intensi Kecurangan  Dengan Jenis Kelamin Sebagai Variabel Mod-erasi

Mauboy, Bill; Pesudo, David Adechandra Ashedica

doi:10.26905/afr.v2i2.3727

Cited by 5 publications

(6 citation statements)

References 2 publications

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“…Research conducted by Ramadhani (2015) and Asih and Dwiyanti (2019) also found the fact that machiavellian attitudes had a negative effect on tax evasion . Likewise, research conducted by Mauboy and Pesudo (2019) found the fact that machiavellian nature has a negative effect on unethical actions. The research of Yuliana and Cahyonowati (2012) also found that machiavellian nature has a negative effect on ethical perceptions.…”

Section: 1mentioning

confidence: 98%

Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective

Atmoko

2022

JRAK

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This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique. Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.

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Section: 1mentioning

confidence: 98%

Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective

Atmoko

2022

JRAK

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“…Therefore, the higher the Machiavellian nature in a person, the greater the tendency to commit fraud. Research on Machiavellian traits was carried out by [11] ; [13]; [30] which shows that Machiavellianism has a positive effect on fraud intention so that the hypothesis proposed is:…”

Section: The Influence Of Machiavellian Traits On Fraudulent Intentionmentioning

confidence: 99%

“…Several studies have also been conducted to examine fraud and the impacts it causes. Several factors that influence fraud have been studied by several previous researchers, where the independent variables used in previous research include law enforcement [6], pressure [7] ; [8], religious beliefs [9], rationality [10]; [11] and Machiavellian traits [11] [12] [13] [7] The first factor that influences the tendency to commit fraud is law enforcement. Law enforcement can be done by creating legal norms or regulations that aim to regulate parties who have interests [14].…”

Section: Introductionmentioning

confidence: 99%

The Influence of Law Enforcement, Pressure, Religious Beliefs, Rationality, Machiavellian Nature on Fraud Intention

Mulyadi,

Suranta,

Fachruzzaman

et al. 2023

Advances in Economics, Business and Management Research

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This research aims to prove the influence of law enforcement, pressure, religious beliefs, rationality, Machiavellian traits on fraud intention. The population in this study was ASN Echelon III in Bengkulu Province. The sample in this research is the State Civil Apparatus in Bengkulu Province with a total sample of 200 State Civil Apparatus. The data used in this research is primary data using the questionnaire distribution method. This research tests the hypothesis using the Smart PLS version 3 application. This test was carried out to see the influence of law enforcement, pressure, religious beliefs, rationality, Machiavellian traits on fraud intention. The results of this research test using Smart PLS version 3 prove that: (1) law enforcement has a significant negative effect on fraud intention, (2) pressure has a significant positive effect on fraud intention, (3) religious faith has no effect on fraud intention, (4) rationality has a significant positive effect on fraud intention, ( 5) Machiavellian nature has a significant positive effect on fraud intention. It is hoped that the results of this research will be useful as material for explaining attribution theory in relation to fraud intention. Furthermore, the results of this research are expected to provide practical implications for regional leaders in managing regional civil servants so that the possibility of fraud committed by state civil servants is reduced. It is also hoped that this research will be useful as a reference for further research.

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“…Kecurangan akademik bisa dialami semua mahasiswa tanpa melihat jenis kelaminnya, walaupun dengan sifat machiavellian yang tinggi maupun mahasiswa yang memiliki tingkat komitmen yang tinggi maupun untuk tidak melakukan kecurangan (Mauboy & Pesudo, 2019). Faktor-faktor yang bisa menyebabkan seseorang untuk melakukan academic fraud dibagi menjadi faktor internal dan faktor eksternal.…”

Section: Pendahuluanunclassified

Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon

et al. 2022

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The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique using a questionnaire. The respondents obtained were as many as 273 undergraduate accounting students at a university in Central Java. The data analysis method to test the hypothesis used in this study is multiple linear regression using the SPSS 24 application. Based on the regression test, it was found that pressure, opportunity, rationalization, and ability variables have a significant effect on academic cheating behavior during online learning. On the other hand, the arrogance variable has no significant effect on cheating behavior in online learning. Keywords: Academic Fraud; Fraud Pentagon; Online Learning

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Sifat Machiavillan, Komitmen Profesional Mahasiswa Terhadap Intensi Kecurangan Dengan Jenis Kelamin Sebagai Variabel Mod-erasi

Cited by 5 publications

References 2 publications

Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective

Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective

The Influence of Law Enforcement, Pressure, Religious Beliefs, Rationality, Machiavellian Nature on Fraud Intention

Apakah Pembelajaran Online Meningkatkan Preferensi Mahasiswa dalam Melakukan Kecurangan Akademik? Dimensi Fraud Pentagon

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