The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

2006 ◽  
Vol 68 (1) ◽  
pp. 83-90 ◽  
Author(s):  
Rafik Z. Elias
Keyword(s):  
Accounting Students ◽  
Professional Commitment ◽  
Ethical Orientation ◽  
Anticipatory Socialization ◽  
The Impact

scholarly journals Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing?

2020 ◽  
Vol 13 (3) ◽  
pp. 241-248
Author(s):  
Claudia Tompunu ◽  
◽  
Frisky Jeremy Kasingku ◽  
Ika Prayanthi ◽  
◽  
...  
Keyword(s):  
Empirical Evidence ◽  
Statistical Evidence ◽  
The Other ◽  
Accounting Students ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Other Hand ◽  
The Government ◽  
The Impact ◽  
Whistleblowing Intention

The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem. They may do the whistleblowing when they know that there is violation in the entity. Professional commitment and anticipatory socialization are the factors to foster whistleblowing. This study aims to obtain empirical evidence regarding the impact of professional commitment and anticipatory socialization toward whistleblowing intention. 155 eligible accounting students are taken as subjects for this study. The questionnaire is disseminated electronically to the sample. As a result, professional commitment affects whistleblowing intentions of accounting students. Furthermore, male who profess professional commitment will likely do the action of whistleblowing compare to female. On the other hand, there is no statistical evidence found to prove that anticipatory socialization affects the intention to do whistleblowing. Consequently, the system of the company must facilitate the improvement of professional commitment so it may foster the intention of the employees to whistleblow. Therefore, manager should pay attention to degree of the professional commitment of the employees.

scholarly journals PENGARUH KOMITMEN PROFESI, SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI DAN ETHICAL CLIMATE PRINCIPLE TERHADAP NIAT WHISTLEBLOWING

2018 ◽  
Vol 15 (2) ◽  
pp. 165-176
Author(s):  
Hadi Mahmudah
Keyword(s):  
Internal Control ◽  
Ethical Climate ◽  
Accounting Students ◽  
Professional Commitment ◽  
Control Mechanisms ◽  
Anticipatory Socialization ◽  
Multiple Regressions ◽  
Accounting Student

Whistleblowing is one of the company's internal control mechanisms. In practice many employees do not want to report fraud that occurred in the company. This study examines the influence of professional commitment, anticipatory socialization of accounting students and ethical climate principle towards whistleblowing intentions. The sample of this research is 6th semester accounting student in Jabodetabek which amounts to 125. Data is processed using multiple regressions. The results showed that professional commitment, anticipatory socialization of accounting students and ethical climate principle influenced the intention of whistleblowing. Keywords: whistleblowing, professional commitment, anticipatory socialization, and ethical climate principle.

scholarly journals Pengaruh Komitmen Profesional, Locus Of Control, Dan Sosialisasi Antisipatif Mahasiswa Terhadap Whistleblowing:

2019 ◽  
Vol 1 (1) ◽  
pp. 290-305
Author(s):  
Winda Devila Zalmi ◽  
Efrizal Syofyan ◽  
Mayar Afriyenti
Keyword(s):  
Locus Of Control ◽  
Quantitative Research ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
State University ◽  
Anticipatory Socialization ◽  
Control Variables ◽  
Internal Locus Of Control ◽  
Negative Effect

This study aims to analyze empirically the effect of professional commitment, locus of control and anticipatory socialization of accounting students on whistleblowing. The type of this research is quantitative research, the population in this study were students of the 2014 and 2015 primary years at the Padang State University. The sample was chosen as many as 100 respondents, the data used in this study were primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis using SPSS 21 software.The results of this study indicate that professional commitment variables have a significant positive effetc on whistleblowing, internal locus of control variables have a significant positive effect on whistleblowing, external locus of control variables have a significant negative effect on whistleblowing and anticipatory socialization variable of accounting students has no significant effect on whistleblowing. The fourth hypothesis is rejected.

scholarly journals Pengaruh Komitmen Profesional Dan Sosialisasi Antisipatif Mahasiswa Akuntansi Terhadap Niat Whistleblowing Dengan Religiusitas Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (4) ◽  
pp. 1863-1880
Author(s):  
Isfan Fajar Satrya ◽  
Herlina Helmy ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Accounting Students ◽  
Primary Data ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Relationship ◽  
The City

The accounting profession has emphasized the need for professionals to develop attitudes early in their careers, even before they moved professions. This study discusses the professional commitment and anticipatory socialization of accounting students towards whistleblowing intentions. Religiosity as a moderating variable that moderates the relationship between professional commitment and anticipatory socialization of accounting students to whistleblowing intentions. The population in this study is accounting students in the city of Padang. The sample is based on the purposive stratified sampling method. The data used in this study are primary data. This study used a questionnaire instrument from 277 respondents. The method of analysis is done by using MRA (Moderated Regression Analysis). The results showed that professional commitment had a significant effect on whistleblowing, but anticipatory socialization had a significant negative effect on whistleblowing. Religiosity weakens the relationship between professional commitment to whistleblowing but supports the relationship between anticipatory socialization of whistleblowing.

scholarly journals ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING

2021 ◽  
Vol 9 (1) ◽  
pp. 17
Author(s):  
Muhammad Yusra ◽  
Nur Afni Yunita ◽  
Nurhasanah Nurhasanah
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Total Population ◽  
Sampling Technique ◽  
Critical Value ◽  
Accounting Students ◽  
Professional Commitment ◽  
Anticipatory Socialization ◽  
Analysis Techniques

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University

PENGARUH BUDAYA ETIS ORGANISASI, KOMITMEN PROFESIONAL DAN ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA

2011 ◽  
Author(s):  
Eko Arisaputra ◽  
Resti Yulistia Muslim
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Professional Commitment ◽  
Ethical Culture ◽  
Ethical Sensitivity ◽  
Ethical Orientation ◽  
Organizational Ethical Culture ◽  
Convenience Sampling ◽  
Ethical Situation

This study aims to determine the influence of organizational ethical culture, professional commitment, and ethical orientation on ethical sensitivity. The sample in this study is BAWASDA in Padang. The sampling technique with convenience sampling method. The total of questionnaire distributed counted 120 and able to be used  105. The study use Structural Equation Modeling (SEM) with AMOS application version 16.0 to examine the structural relationship among variables that affect officer sensitivity to ethical situation. The results of this study indicated that: (1) the organizational ethical culture have a significant effect on idealism. (2) the organizational ethical culture have a significant effect on relativism. (3) professional commitment doesn’t significant effect on idealism. (4) professional commitment doesn’t significant effect on relativism. (5) idealism significant effect on ethical sensitivity. (6) relativism significant effect on ethical sensitivity. (7) organization ethical culture significant effect on ethical sensitivity and (8) professional commitment doesn’t significant effect on ethical sensitivity.

The impact of manager’s personality traits on project success through affective professional commitment: the moderating role of organizational project management maturity system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aqsa Ameer ◽  
Farah Naz ◽  
Bushra Gul Taj ◽  
Iqra Ameer
Keyword(s):  
Project Management ◽  
Personality Traits ◽  
Structural Equation ◽  
Project Success ◽  
Professional Commitment ◽  
Experimental Proof ◽  
Content Type ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this study is to determine the effect of conscientiousness and extraversion personality traits on project success. The relationship is mediated by affective professional commitment, whilst the relationship between personality traits and project success is moderated by organizational project management maturity. Design/methodology/approach The deductive approach is used to achieve the objectives of this study. Data were collected through a purposive sampling technique from 250 respondents with the help of questionnaires from information technology sectors. The structural equation modelling (SEM) in partial least squares-SEM and SPSS is used to analyse the data and to examine the hypothesis. Findings The outcomes demonstrate the partial mediating impact of affective professional commitment between the relationship of conscientiousness and extraversion personalities with project success. Additionally, it proves the moderating effects of project management maturity between the relationship of conscientiousness and extraversion personalities with project success. Practical implications This study reflects that employee personality appears to be a reliable indicator of how an employee is faithful to his profession. This faithfulness or duty decides the employee’s execution in terms of offering a successful project. Thus, achieving employee commitment needs to be done by completing the project successfully by the organizations in the presence of project management maturity systems. Originality/value It is the first study of its kind to provide experimental proof of the impact of a manager’s personality traits on project success in the presence of affective professional commitment (mediator) and organizational project management maturity (moderator).

scholarly journals THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 63-88
Author(s):  
Dede Sevi ◽  
Sri Mulyati ◽  
Asep Kurniawan
Keyword(s):  
Higher Education ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Orientation ◽  
West Java ◽  
Ethical Knowledge ◽  
Creative Accounting ◽  
Positive Effect

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.

scholarly journals Mastering foreign languages as a method to improve the academic performance of accounting students: evidence from university of JIJEL

2021 ◽  
Vol 5 (1) ◽  
pp. 45-59
Author(s):  
Raja DOUIS ◽  
Fateh AHMIA
Keyword(s):  
Academic Performance ◽  
Analytical Methods ◽  
Scientific Production ◽  
Accounting Education ◽  
Foreign Languages ◽  
Accounting Students ◽  
Professional Integration ◽  
Study Results ◽  
The Impact

This study seek to highlight the impact of foreign languages proficiency on academic performance of accounting students, in the context of finding methods that would improve Algeria’s accounting education, to obtain the study results the descriptive, analytical methods have been followed, and survey have been distributed on 30 student male/female from accounting field in Jijel university. We came to that languages proficiency significantly improve scientific production of accounting students while it does not affect their learning and professional integration in Algerian environment.  

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