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Penelitian ini bertujuan untuk mengevaluasi dampak literasi keuangan, pola hidup, locus of control, dan parental income terhadap perilaku pengelolaan keuangan mahasiswa program sarjana Latar belakang penelitian ini adalah pentingnya keterampilan mahasiswa dalam mengelola keuangan secara bijaksana, terutama dalam menghadapi tantangan ekonomi di zaman modern. Literasi keuangan menjadi elemen utama dalam pemahaman mahasiswa mengenai pengelolaan keuangan, sedangkan pola hidup, locus of control, dan pendapatan orang tua juga berperan dalam membentuk perilaku finansial mereka. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik survei kuesioner yang disebarkan kepada 172 mahasiswa semester 5 sebagai sampel penelitian secara acak dari populasi sejumlah 300 mahasiswa sebagai responden. Data yang diperoleh dianalisis menggunakan metode statistik inferensial untuk menguji hubungan antar variabel, baik secara parsial maupun simultan. Hasil dari penelitian ini menunjukkan bahwa literasi keuangan memberikan pengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa, yang menunjukkan bahwa semakin tinggi literasi keuangan, semakin baik pula kemampuan mereka dalam mengelola keuangan. Pola hidup juga terbukti memiliki pengaruh signifikan, pola hidup yang bijak berkontribusi pada perilaku keuangan yang lebih baik. Selain itu, locus of control sebagai faktor internal mahasiswa menunjukkan pengaruh positif dan signifikan terhadap perilaku keuangan mereka. Begitu juga pengaruh pendapatan orang tua terhadap perilaku pengelolaan keuangan menunjukkan signifikansi secara parsial. Namun, secara simultan, literasi keuangan, pola hidup, locus of control, dan parental income memiliki pengaruh signifikan terhadap perilaku pengelolaan keuangan.

This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used as a tool for data analysis. The results of the study show that role conflict has a negative effect on job satisfaction, whereas locus of control has a positive effect on job satisfaction.

The aim of this research is to explore the impact of financial literacy, financial inclusion, and locus of control on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) active in Central Java. This study follows a quantitative research approach, which involves testing hypotheses and determining the relationships between variables, allowing for generalization of the results from the sample to the broader population. Quantitative research collects data in the form of numbers or statistics, enabling objective statistical analysis. The study employs clear and standard measuring tools to ensure the consistency and reliability of the collected data. The research begins with a specific hypothesis, which is then tested through systematic data collection and analysis. The results of the study indicate that the variables of financial literacy (X1), financial inclusion (X2), and locus of control (X3) all have a positive and significant influence on the financial performance of MSMEs in Central Java. The statistical analysis shows that the calculated T values are greater than the critical values in the t-table, and the significance values are below the threshold of 0.005, confirming the robustness of the findings. The results also suggest that enhancing financial literacy, promoting financial inclusion, and fostering a strong sense of locus of control among MSME owners can significantly improve their financial performance. These findings have important implications for policymakers and business development programs aimed at improving the sustainability and growth of MSMEs. By addressing these factors, MSMEs in Central Java can potentially achieve better financial outcomes and contribute to the overall economic development of the region. Future research could expand the scope to include more diverse regions and industries to validate and build upon these findings.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

This study analyzes the role of Spiritual Leadership, self-efficacy, and locus of control on Organizational Citizenship Behavior using quantitative methods in multiple linear regression analysis, involving 50 respondents. The results of the study indicate that there is a significant role of the variables of Spiritual Leadership self-efficacy, and locus of control simultaneously on Organizational Citizenship Behavior. There is a significant influence of the Spiritual Leadership variable on the Organizational Citizenship Behavior variable at the East Java Provincial Transportation Agency. There is a significant influence of the self-efficacy variable on the Organizational Citizenship Behavior variable at the East Java Provincial Transportation Agency. There is a significant influence of the locus of control variable on the Organizational Citizenship Behavior variable at the East Java Provincial Transportation Agency. The simultaneous determination value (R square) of 0.892 means that the variation in changes in Organizational Citizenship Behavior is influenced by Spiritual Leadership self-efficacy, locus of control, by 89.2% while the remaining 10.8% is influenced by other variables not studied

Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.

This study aimed to assess the impact of time management, academic stress, and locus of control , mediated by family support, on student procrastination in Semarang. This study employed a quantitative methodology via a survey conducted among the student population in Semarang, employing random sampling to get a sample size of 399 respondents. The data were evaluated using validity assessments, discriminant validity, reliability evaluations, and hypothesis testing via Smart-PLS version 4.0. The test results indicated that time management, academic stress, locus of control , and family support significantly influenced procrastination. However, time management and academic stress did not exert a mediated effect through family support on procrastination. Additionally, academic stress was mediated by support for procrastination, while locus of control , mediated by family support, significantly affected procrastination. According to the test results, it is advisable for students to focus on time management and locus of control to mitigate procrastination tendencies. Families and universities offer enhanced support for emotional well-being and self-healing to assist students in managing academic stress.

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

This study aims to determine the effect of financial literacy, financial behavior, locus of control, and demographic factors on investment decisions. This research is quantitative type. The population in this study were tutors of Alhimni Education Center (AEC), Ngoro Mojokerto, totaling 39. The sampling technique used non-probability sampling method with saturated sample technique. Data collection techniques in this study using primary data, the instrument in this study using a questionnaire through google form with measuring instruments in the form of a Likert scale and ordinal scale. The analysis technique used in this research is descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis test, t test, F test and coefficient of determination with the help of SPSS software program version 22. The results showed that financial literacy, education had an effect on investment decisions, while financial behavior, locus of control, and income had no effect on investment decisions.

The objective of this study is to examine and chart research subjects and puspose future research directions concerning the creative performance of accounting students. This analysis also enables scholars to identify new keywords for upcoming research areas. This literature review utilizes bibliometric analysis to examine 136 articles on creative performance in accounting students, employing the VOSviewer analysis tool version 1.6.19. the articles were sourced from ithe Scopus database accessed via Harzing’s Publish or Perish software between 2019 – 2023. The findings of this study reveal that growth of global sciientific publications on creative performance in accounting students has shown fluctuations annually. Furthermore, researches have identified new kywords that have not been extensively explored in the early to mid-2023, specifically “emotional intelligence”, “locus of control”, “self efficacy”, “interpersonal communication”, and “critical thinking”. It is anticipated that this research will provide valueable insights for further studies related to the creative performance of accounting students.

This study aims to find out about the analysis of auditor independence towards fraud in financial statement audits. The data used in this study are secondary data derived from journals in previous research, auditor behavior and acts of fraud in financial statement audits. In this study, to obtain journal data collection methods were used. Data collection methods used are descriptive methods, literature studies, and literature. From the results of the evaluation and analysis of the field data that has been carried out, it can be concluded that (1) the auditor should have a good Internal Locus Of Control so that decisions made are not influenced by other external factors, (2) an auditor should not be influenced from differences in work experience between senior auditors and junior auditors, because there were no significant differences in the auditor's ethical behavior in dealing with audit conflict situations, (3) ethical behavior should not link the roles of men and women in society, so that it involves women's abilities in carry out their duties and profession.

This research study aims to determine the effect of financialknowledge and financialattitude on financialbehavior through the mediation of locusof control instudents the city ofBengkulu. Thepopulation study were students in thecity ofBengkulu. From calculations using theformula where[21], theindicator is 24 x 10, thesample size for thisstudy was determined to be 240 respondents. Determination of thesample using non-probability samplingtechnique with purposive samplingtechnique, by determining the criteria of therespondent. Theresearch approach used is quantitativeresearch. The type of data used in this study is primary data, namely research dataobtained directly from originalsources (respondents). The research data was processed using thesmartPLS 3.0 analysis tool. The results of thisstudy indicate that financialknowledge can influence financialbehavior directly and cannotinfluence it indirectly or through locus ofcontrol mediation. FinancialAttitude Variable can influenceFinancial Behaviordirectly and can also influence indirectly through Locus OfControl. Lastly, the variables of financialknowledge and financial attitudes have influence on the financialbehavior variable. FinancialKnowledge and FinancialAttitude Variables can affect the LocusOf Control variable. Finally, the Locus OfControl variable can have a significant effect on the FinancialBehavior Variables.

The purpose of this study was to determine the effect of locus of control and perceptions of organizational support on employee performance with employee engagement and proactive work behavior as intervention variables in DP3AP2KB Central Java Province. This study uses a quantitative descriptive which describes the condition of the facts with the data collected from a questionnaire based on direct observation of the Central Java Province DP3AP2KB. The population in the study included all DP3AP2KB Central Java Province workers, totaling 101 workers and the analysis technique used was multiple linear regression analysis, using SPSS Version 24, and it was found that locus of control had the strongest influence on improving employee performance. Perceived organizational support will also improve employee performance through proactive behavior of employees, because perceived organizational support is found to be unable to directly influence employee performance.

This study aims to analyze: (1) the effect of Locus of Control on Cyberloafing Behavior in Employees of the Hospital of Central Buton Regency. (2) Effect of Job Stress on Cyberloafing Behavior in Hospital Employees of Central Buton District. This study uses an approach with quantitative methods. Collecting data in this study using observation, documentation and questionnaires. The population of this research is the employees of the Buton Tengah District Hospital. While the sample of this study amounted to 125 employees by determining the sample using the census technique. Testing this research instrument using validity and reliability tests with SPSS 20.0. The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 4.0. Based on the research results, it is known that the Locus Of Control variable has a negative and significant effect on cyberloafing behavior in employees of the Buton Tengah District Hospital, which is indicated by a t-statistics value of 3,728 and a p-value of 0,000. Meanwhile, the variable Job Stress has a positive and significant effect on Cyberloafing Behavior in Employees of the Hospital of Central Buton Regency, which is indicated by a t-statistics value of 3,745 and a p-value of 0,000.

Perilaku konsumtif merupakan perilaku membeli secara berlebihan dengan mengutamakan kebutuhan sekunder dan tersier daripada kebutuhan primernya yang menyebabkan seseorang menjadi boros. Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh digital payment shopeepay dan locus of control terhadap perilaku konsumtif mahasiswa Fakuktas Ekonomi dan Bisnis Islam. Populasi penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Sulthan Thaha Saifuddin Jambi angkatan 2019, jumlah sampel penelitian sebanyak 85 mahasiswa dengan menggunakan teknik purposive sampling dengan memilih mahasiswa yang menggunakan digital payment shopeepay. Metode pengumpulan data dalam penelitian ini menggunakan angket. Data variabel dianalisis menggunakan regresi linier berganda. Teori yang digunakan dalam penelitian ini antara lain; Dompet Digital, Psikologi Kepribadian, Perilaku Konsumen dan Perilaku Konsumtif. Hasil penelitian menunjukkan bahwa secara simultan digital payment ShopeePay dan locus of control berpengaruh  positif dan signifikan terhadap perilaku konsumtif. Secara parsial digital payment berpengaruh positif dan signifikan terhadap perilaku konsumtif. Locus of control tidak berpengaruh terhadap perilaku konsumtif. Berdasarkan analisis data dalam penelitian ini variabel-variabel tersebut valid dan reliabel. Pada pengujian asumsi klasik dengan distribusi normal tidak terjadi heteroskedastisitas dan multikoliniearitas.

Di masa kini, setiap perusahaan wajib menyusun laporan keuangan. Oleh karenanya profesi akuntan semakin dibutuhkan. Akan tetapi profesionalisme dan etika menjadi hal yang terpenting. Seorang akuntan adalah pihak yang bertanggung jawab atas laporan keuangan yang disajikan.Untuk itu perlu adanya eksternal auditor untuk memeriksa, apakah laporan keuangan yang dibuat oleh akuntan dalam suatu perusahaan sudah sesuai dengan standar.Implementasi pekerjaan auditor dihadapkan situasi yang sulit, dimana hasil temuan auditor tidak sesuai dengan harapan klien, sehingga menimbulkan konflik. Perlunya mengembangkan sikap locus of control, dimana auditor dapat menolak tekanan klien untuk melakukan tindakan yang tidak etis. Komitmen profesi artinya auditor memiliki komitmen professional yang tinggi. Tingkat pendidikan formal wajib dimiliki oleh setiap auditor sebelum menjalankan tugasnya dengan baik. Auditor yang banyak pengalaman memiliki tingkat kesalahan pekerjaan lebih sedikit. Tujuan dari penelitian ini adalah mengetahui secara empiris baik simultan atau parsial apakah terdapat pengaruh locus of control, komitmen profesi, tingkatpendidikan dan pengalaman kerja terhadap perilaku auditor dalam situasi konflik audit. Metodologi penelitian menggunakan data primer yaitu dengan questioner dan untuk menguji penelitian tersebut, uji kualitas data ( uji validitas, uji reabilitas ), uji asumsi klasik ( uji normalitas, uji multikolinearitas, uji heterokedastisitas ), uji hipotesis ( uji t, uji f, uji korelasi, uji koefisien determinasi ) Hasil dari penelitian ini locus of control berpengaruh terhadap perilaku auditor dalam situasi konflik audit. Dengan nilai t hitung (7.868) > t tabel (2.945). komitmen profesi berpengaruh terhadap perilaku auditor dalam situsi konflik audit. Dengan nilai t hitung (4.529) > t tabel (2.945). Locus of control dan komitmen profesi berpengaruh secara bersama-sama terhadap perilaku auditor dalam konflik audit. Dengan nilai f hitung (37.558 )> f tabel (5.942). terdapat pengaruh tingkatpendidikan terhadap perilaku auditor dalam situasi konflik audit. Dengan nilai sig 0.001 < 0.05. Terdapat pengaruh antara pengalaman terhadap perilaku auditor dalam situasi konflik audit. Dengan nilai sig 0.00 < 0.05.

The  study aims to determine and analyze Locus Of Control and work environment on employee job satisfaction. The sampling technique used is saturated sampling where the sample used in this study is all members of the population as many as 32 employees. The methods used in this study are validity, reliability, classical assumptions, multiple linear regression, t-test and f-test. The results of the study partially revealed that the Locus Of Control had no effect and was not partially significant on job satisfaction, while the work environment variable had a partial and significant effect on job satisfaction.results of the simultaneous test say that the Locus Of Control and the work environment have a simultaneous effect on job satisfaction.

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.