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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.

Employee competency development is a key aspect in increasing performance productivity within the State Civil Service Agency (BKN). This research aims to identify the influence of competency development on employee performance productivity at BKN. The research method used is a survey and data analysis using linear regression techniques. This research was carried out in 2024, with the research locus at the Deputy for Supervision and Control of BKN. The research sample consisted of employees involved in the competency development program at BKN. The independent variable is competence, while the dependent variable is employee performance productivity. The results of the analysis show that there is a significant positive relationship between competency development and employee performance productivity. It is known that the coefficient of determination or R²  value is 57,1%. This figure means that the competency variable (X1) has an effect on the work productivity variable (Y) by 57.1%. Meanwhile, the remainder (100% - 57.1% = 42.9%) is influenced by other variables outside this equation or variables that were not studied. These findings highlight the importance of investing in competency development as a strategy to increase employee performance productivity at BKN. Managerial implications and policy recommendations are presented to support efforts to develop human resources and increase BKN organizational efficiency. This research provides an important contribution in understanding the dynamics of the relationship between competency and employee performance productivity in the government context.

This study aims to examine the effect of compensation, locus of control, and self efficacy on employee performance. The sampling technique used in this study was total sampling. The research sample was employees of the Manpower and Transmigration Office of West Sumatra Province. Where the number of employees at the Manpower and Transmigration Office was 40 people and all samples were sampled in this study. Data collection was carried out using the documentation method and literature study. The data analysis technique used is the Classical Assumption Test and Hypothesis Test using multiple linear regression using SPSS 26. The results showed that: (1) Compensation has a positive and significant effect on employee performance, (2) Locus of control has a positive and significant effect on employee performance. (3) Self efficacy has a positive and significant effect on employee performance.

This article is based on the lack of learning outcomes, internal control, and the use of interactive media. The purpose of this study is to understand the worthiness and effectiveness of the Android-based Google Site interactive learning media, as well as the interaction of locus of control with the Android-based Google Site interactive learning media on student learning outcomes. This thesis is a development using the Four-D model. The information collection instrument uses expert validation questionnaires, teacher, and student feedback. The research population was class XI students. The results reveal that the interactive learning media Google Site based on Android is worth using. based on the validation of material experts at 46.20 in the very valid group, media experts at 4.60 in the very valid group, teaching material design experts at 4.63 in the very feasible category, and learning design experts at 4.72 in the very feasible category. The economics teacher's assessment was 4.76 in the very decent category, the results of the individual trial were 4.67 in the very decent category, the small group test was 4.79 in the very decent category, and the field trial was 4.72 in the very decent category. The Android-based Google Site interactive teaching media is effectively used in improving learning outcomes in line with the t-test results, where the 2-tailed sig value is 0.000<0.05. Based on the two-way ANOVA test, there is no locus of control interaction on the Google Site interactive learning media, namely the 2-tailed sig value is 0.001<0.05. In conclusion, there is an interaction between locus of control and learning media on student learning outcomes. This research implies that schools can use the Android-based interactive learning media Google Site "Melani Si Andro" which was developed as a student learning facility to develop learning outcomes.

Background: Breast cancer ranks first as the most common type of cancer suffered by women. Patient compliance is needed in chemotherapy treatment. Self-efficacy plays an important role in motivating breast cancer patients to believe in their ability to carry out chemotherapy. This study aims to determine the relationship between health locus of control and self-management in breast cancer patients. Methods: Research design was correlation analysis with a cross-sectional design. This research involved 45 samples selected using a purposive sampling technique. Data collection used a general self-efficacy questionnaire and an adherence questionnaire, data analysis consisted of univariate and bivariate analysis with the Spearman Rank test. Results: This research shows that the self-efficacy of breast cancer patients was mostly high, namely 19 people (42.2%). Most people adhered to chemotherapy, namely 21 people (46.7%). The Spearman Rank test results obtained p value = 0.000 (<0.05) indicating that there was a relationship between self-efficacy and compliance with chemotherapy for breast cancer patients. Conclusion: self-efficacy is significantly related to compliance with chemotherapy for breast cancer patients. It is recommended that chemotherapy officers provide interventions involving the health team to provide education about the importance of self-efficacy in breast cancer patients to improve patient preparation and anticipate the effects of chemotherapy.

In the digital era, universities play an important role in developing policies and technology to ensure students' academic integrity. This research aims to explore and analyze holistically the contribution and effectiveness of universities in maintaining academic integrity in the digital era. The research method used is a literature review with a semi-systematic review approach, which is then expanded with bibliometric analysis using the VOSViewer tool. Of the 115 papers identified in the bibliometric analysis with the keyword “college plagiarism”, it was found that the term “plagiarism” was often associated with “student”, “college”, “academic”, and “plagiarism”. Key relevant terms include “training”, “locus of control”, “rabin-karp”, “text mining”, “hash”, “levenshtein distance algorithm”, “similarity”, and “publication”. Universities should conduct training and strengthen students' locus of control to instill integrity values. The concept of “similarity” in plagiarism detection helps maintain the originality of academic work, while “rabin-karp” and “text mining” technologies are used to recognize plagiarized text and find suspicious patterns. The “hash” concept and “Levenshtein distance algorithm” are important in maintaining academic integrity, and “publication” ensures research meets academic integrity standards. Universities leaders are responsible for preventing plagiarism by implementing code of ethics and promoting awareness and understanding within the entire academic community.

Accountant has important role on supplying a reliablle finance information for all stakeolder. To support auditor success its very important for the auditor themself to has hight quality and reliable perfomance. To assess auditor performance in public accountant are based on the auditor performance. An auditor when implamanting their duty are requred to produce a good performance. A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique. This study show a valid result on instrument test and clasic asumtion test. Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.

The digital era has brought significant transformation in various aspects of life, including in the world of sharia auditing. Advances in information and communication technology (ICT) open up new opportunities to optimize the sharia audit process through computerization. This research aims to examine the role of technology, the number of information systems, and the level of technological integration in the development of the computerized sharia audit process. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are that this research shows that computer-assisted audit techniques have no influence on audit quality. Meanwhile, auditor performance and locus of control have a positive and significant influence on audit quality.

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.

Prevention of fraud is really needed, especially in the management of village funds, so that the management and use of village funds can be in accordance with the direction and objectives of village development. The aim of this research is to empirically test the influence of village apparatus competence, internal control system, individual morality, and locus of control on preventing fraud in managing village funds. This research was conducted in 27 villages in Denpasar City, Bali with a sample of village officials using non-probability sampling, namely using a purposive sampling technique. The sample obtained in this study was 81 people. Data analysis uses multiple linear regression. The results of the analysis show that the competence of village officials has a positive effect on preventing fraud in managing village funds. The internal control system has a positive effect on preventing fraud in managing village funds. Individual morality has a positive effect on preventing fraud in managing village funds. Locus of control has a positive effect on preventing village fund management. The implication of this research is that by increasing the competence of village officials, implementing an adequate internal control system, the better individual morality implemented and supported by a good locus of control will be able to increase fraud prevention in managing village funds.

This research aims to investigate and analyze the influence of financial knowledge, financial attitude and locus of control variables on personal financial management behavior of undergraduate students in the Management Study Program at Primagraha University class of 2021. This research applies a quantitative approach using primary data with a non-probability sampling method using purposive techniques sampling.. Data collection technique by distributing questionnaires to 50 undergraduate students of the Management Study Program at Primagraha University class of 2021. The test results show that financial knowledge towards personal financial management behavior shows a calculated t value = -4.683 and a sig probability value of 0,000. The financial attitude variable towards personal financial management behavior shows a t value = 8.956 and a sig probability value of 0,000. And the locus of control variable on personal financial management behavior shows a t value = 3.180 and a sig probability value of 0,003. The results of this research partially show that the variables financial knowledge, financial attitude, and locus of control have a significant influence on personal financial management behavior.