scholarly journals Attitudes towards Whistleblowers, Organizational Commitment, Ethical Climate Principles, and Self-Efficacy as Determinants of Fraud Disclosures

2018 ◽  
Vol 8 (1) ◽  
pp. 25
Author(s):  
Nur Hayati ◽  
Putri Wulanditya

Whistle-blowing is one of pro-social action done by organization members to give directions, procedures, or policies that have corrective impact on the organizations. The brave action to disclose fraud is determined by internal and external factors of individuals. This research is conducted to test factors that infl uence people to conduct whistleblowing, such as attitudes towards whistleblowers, ethical climate-principles, organization commitment, and self-effi cacy. This research also has objective to test the applications of Theory of Planned Behavior (TPB) and Pro-social Organizational Behavior (POB) particularly related to fraud. The research methodology is conducted using questionaire and analyzed using Multiple Regression. Results of the research show that attitudes towards whistleblowers, ethical climate principles, organizational commitments, and self-effi cacy have a signifi cant effect on the intention to conduct whistle-blowing.

2018 ◽  
Vol 33 (8) ◽  
pp. 1065-1073 ◽  
Author(s):  
Ali Ebrahimi ◽  
Hamidreza Banaeifard

Purpose The purpose of this paper is to evaluate the influence of internal and external factors of SNOWA Corporation on its marketing strategic planning. Is there a relationship between internal and external factors and strategic marketing planning? How severe is this relationship? Design/methodology/approach The present study is an applied research using a descriptive-analytic method. The statistical sample of this research includes 300 personnel of SNOWA Corporation. Data were collected applying a standard questionnaire in a five-point Likert scale. Content validity ratio and content validity index were used to evaluate the content validity of the questionnaire, and a Cronbach’s alpha test was applied to assess its reliability. SPSS Software (factor analysis) and Amos Software (structural equation modeling) were applied to analyze the collected data. Results of this research show that internal and external factors influence the development of its marketing strategic planning. Findings Results of this research show that internal and external factors influence the development of SNOWA marketing strategic planning. Another result of this study is that the severity of the relationship between the independent and dependent variables varies from the viewpoint of the employees of different departments. Practical implications The study will help managers deal with environmental opportunities effectively while formulating corporation strategies. In addition, findings reveal that having vision and mission help managers find a clear way to reach the goals. Originality value This is one of a few papers to provide empirical evidence of the influence of internal and external factors of SNOWA Corporation on its marketing strategic planning. Identification of the external-internal factors used in formulating marketing strategic planning may prove useful for other researchers working in this under-researched area.


2021 ◽  
pp. 46-59
Author(s):  
Lee Kuok Tiung ◽  
Aisah Meri ◽  
Siti Suriani Othman ◽  
Liana Mat Nayan

Komitmen terhadap tanggungjawab kerja dipengaruhi oleh pelbagai aspek psikologi seseorang wartawan dalam dunia kewartawanan. Kajian ini bertujuan meneliti faktor-faktorinternal dan eksternalorganisasi yang mempengaruhi tugas seseorang wartawan sepanjang proses penerbitan berita. Sarjana seperti Scheufele (1999) pernah berhujah sekurang-kurangnya terdapat lima faktor yang berpotensi mempengaruhi bagaimana seseorang wartawan membingkai sesebuah isu yang diberikan iaitu nilai-nilai dan norma-norma sosial, halangan dan tekanan di tempat kerja, tekanan daripada kumpulan-kumpulan berkepentingan, rutin kerja kewartawanan dan orientasi ideologi dan politik diri wartawan. Hasil dapatan kajian menggunakan kaedah survei dengan 393 orang responden yang terdiri daripada wartawan-wartawan dan editor dari 18 buah organisasi akhbar arus perdana di Malaysia menunjukkan komitmen kerja wartawan lebih dipengaruhi oleh faktor-faktor kognisi diri individu berbanding faktor-faktor eksternal organisasi. Aspek internal yang paling berpengaruh adalah daripada kluster sentimen profesionalisme wartawan disusuli oleh sentimen kerja dan kepuasan kerja. Aspek-aspek sifat organisasi, latihan yang diperolehi dan demografi wartawan turut dikenalpasti memainkan peranan penting menentukan komitmen wartawan terhadap kerja mereka. Kaedah penilaian kerja yang digunakan oleh organisasi berita telah ditunjukkan paling berpengaruh mempengaruhi komitmen organisasi. Di bawah kluster aspek kognisi individu wartawan, ideologi individu mempunyai hubungan signifikan dengan komitmen organisasi tetapi aspek ini merupakan aspek yang paling lemah berbanding aspek-aspek lain seperti menghormati ketua dan toleransi. Daripada segi faktor eksternal, perundangan komunikasi massa yang berperanan mengawal selia produk kewartawanan mempengaruhi kerja seseorang wartawan.   Commitment to work responsibilities is influenced by various psychological aspects of a journalists in the journalistic world. The purpose of this study is to examine the internal and external factors of the organization that influence journalist’s works throughout the process of news production. Scholars such as Scheufele (1999) have argued that there are at least five factors that may influence how a journalist framed a given issue, namely social values and norms, barriers and pressures at work, pressures of interest groups, routines journalistic work and the ideological and political orientation of journalists themselves. The findings of the study using a survey method with 393 respondents consisting of journalists and editors from 18 leading mainstream newspaper organizations in Malaysia showed that journalists' work commitments are more influenced by individual cognition factors than by the external factor. The most influential internal factors are from the cluster of journalistic professionalism followed by work sentiment and job satisfaction. Aspects likes journalist’s demographics, training, and the nature of the organization, also play an important role in determining journalist's commitment to their work. The work evaluation methods used by news organizations have been shown to have the greatest impact on organizational commitment. Under the cluster of individual cognitions of journalists, individual ideologies were shown to have a significant relationship with organizational commitment, but this aspect is also the weakest aspect compared to the other aspects such as respect to the leader and tolerance. In terms of external factors, mass communications legislation that regulates journalistic products affects the work of a journalist.


2020 ◽  
Vol 210 ◽  
pp. 21010
Author(s):  
Irina Mazirka ◽  
Irina Donskova ◽  
Sergey Smyslov ◽  
Larisa Velikoredchanina

The present paper is aimed at investigating the role in the language development of a factor of its interaction with other languages, which is mostly pronounced within the process of translating different types of texts. Besides the linguacultural value, exploration of this phenomenon has general theoretical significance, since it is closely related, first, to the issue of correlation of internal and external factors that determine evolution of a language as a social phenomenon, and, second, to the issue of communicational potential peculiar to interacting idioms. The key research methods were the analysis of factual information obtained when having scrutinized the main tendencies observed in the process of resolving this issue during translation of foreign writings into Russian within different periods; defining the most illustrative translation methods used when having performed that process; highlighting different viewpoints of Russian and foreign scientists on the problem under consideration. The results of the research show, on the one hand, that the general idea of equality of communicational potential of different languages in different historical contexts requires certain amendments to be made, and on the other hand – that these amendments are determined not so much by linguistic, but more by extralinguistic factors that mainly stem from socioeconomic reasons. This, of course, does not preclude the subjective moments partly determined by translators’ competence.


2019 ◽  
Vol 4 (2) ◽  
pp. 125-141
Author(s):  
Zulkefli Aini ◽  
Nur Shafinaz Sabri

Findings from the previous research show that religious appreciation among the Orang Asli was still low. This situation was contributed by internal and external factors. The former was due to the Orang Asli’s level of motivation in learning Islam, while the latter was associated with missionary movement of a certain religion, such as Christianity. Therefore, this article seeks to identify the influence of Christianity to the Orang Asli in Perak by focusing on the forms of Christianization movement. For data collection, this research utilizes semi-structured in-depth interview involving six research participants comprised of a religious officer at Dakwah Division of Jabatan Agama Islam Perak, Penggerak masyarakat Orang Asli (PMOA), Mubaligh Islam (Muslim preachers) and the Orang Asli who apostatized. The study reveals that the Christianization movement occurs in the forms of unaggressive preaching and the use of entertainment, humanitarian aid, conveying of love message and leadership caderisation programme. Thus, this study provides the implications that there should be a concerted effort to improve the missionary method among the Muslim preachers so that the Orang Asli can be taught how to practise the true teachings of Islam. ABSTRAK Kajian mendapati penghayatan beragama dalam kalangan Orang Asli muslim berada di tahap yang rendah. Keadaan ini disumbangkan oleh faktor dalaman dan luaran. Faktor dalaman berpunca daripada tahap motivasi mereka mempelajari agama Islam. Manakala faktor luaran adalah berkaitan dengan pengaruh ajaran agama yang bersifat misionari seperti agama Kristian. Oleh itu, artikel ini memfokuskan pengaruh agama Kristian dalam masyarakat Orang Asli dengan tumpuan khusus kepada bentuk-bentuk gerakan kristianisasi yang berlaku dalam masyarakat Orang Asli di Perak. Pengumpulan data kajian menggunakan kaedah temubual mendalam melalui temubual separa struktur terhadap enam orang peserta kajian yang terdiri daripada pegawai di Bahagian Dakwah Jabatan Agama Islam Perak, Penggerak Masyarakat Orang Asli (PMOA), Mubaligh Islam, dan Orang Asli yang telah murtad. Hasil kajian mendapati gerakan kristianisasi berlaku dalam bentuk santai dan hiburan, bantuan kemanusiaan, penyebaran mesej cinta dan kasih sayang, serta program kaderisasi kepimpinan. Kajian ini memberikan implikasi terhadap usaha mempertingkatkan kualiti pendakwahan dalam kalangan pendakwah supaya masyarakat Orang Asli muslim dapat mengamalkan ajaran Islam dengan sebenar.


2017 ◽  
Vol 19 (2) ◽  
pp. 276
Author(s):  
Rizki Bagustianto ◽  
Nurkholis Nurkholis

This research aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost,and seriousness of wrongdoing on the whistle-blowing intentions among civil servants in the Supreme Audit Board of the Republic of Indonesia (BPK RI). This research used primary data collected from online questionnaire survey. Using a sample of 107 BPK RI’s civil servants from 35 different units, this research shows that three of the four determinants significantly affect whistle blowing intention. The three affecting determinants are attitude towards whistle-blowing, organizational commitment, and seriousness of wrongdoing. This research has implications on literatures by confirming the theory of Prosocial Organizational Behavior; Theory of Planned Behavior; and The Concept of Organizational Commitment, and is expected to help the government, particularly BPK-RI, in designing strategies to increase their employees whistle-blowing intention or in designing or enhancing the institution’s whistle-blowing system. The results have limitations on the aspects of generalization, selection bias in data collection, and the sensitivity of research’s theme which is potentially biased with real condition. We suggest the next researcher to explore other whistle-blowing intention’s determinants, design spesific research on channels and forms of whistle-blowing, re-examine the consistency of personal cost’s effect, avoid data collection methods that potentially cause selection bias, and expand the sample.


MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 23-32
Author(s):  
Deddy Hendarwan

Attitudes and behaviors are the unity of a person's character which is formed by habit everyday. Entrepreneurial behavior is influenced by internal and external factors. These factors are ownership rights (property right, PR), abilities / competencies (competency / ability,), and incentives while external factors include the environment thus Attitudes and behavior can be changed by oneself and / or there are environmental pressures / influences. there is an influence from within themselves and from outside the environment to associate then grow indi attitudes and specific behaviors. It is necessary to anticipate small businesses’ difficulties by conducting an empirical study  on  the  entrepreneurial  spirit,  entrepreneurial  values,  and  assessment  of entrepreneurial behavior that may affect the realization of independence efforts. This study  aims to  analyze the  influence of  entrepreneurial spirit  and entrepreneurial values on entrepreneurial behavior to create business independence. The findings show that the entrepreneurial spirit has a direct positive influence on entrepreneurial behavior and positive indirect effect on the business independence.


2016 ◽  
Vol 45 (3) ◽  
pp. 40-51 ◽  
Author(s):  
Amal Jamal

This essay analyzes the political motivations behind the Jewish Nation-State Bill introduced in the Knesset in November 2014, shedding light on the ascendancy of the Israeli political establishment's radical right wing. It argues that there were both internal and external factors at work and that it is only by examining these thoroughly that the magnitude of the racist agenda currently being promoted can be grasped. The essay also discusses the proposed legislation's long history and the implications of this effort to constitutionalize what amounts to majoritarian despotism in present-day Israel.


2019 ◽  
Vol 2 (2) ◽  
pp. 123-133
Author(s):  
Moh. Hasyim Asy'ari

The topic of this research is "Learning the Book of Al-Muhadasah Wa Muthala'ahAl-Arabiyah Juz Awwal for the Development of Maharah Kalam in the IslamicBoarding School Darul Lughah Waddirosatil Islamiyah, Seninan Akkor PelengaanPamekasan Madura, East Java". Every year there must be acceptance of newsantri in all of the rapidly developing huts in Indonesia, The new santri usuallyfind it difficult to speak Arabic because they don't know much about Arabicbefore entering pondok. This research aim to know the steps of learning and thepositive factors that influence the learning. This research use qualitative researchmethods. The results of this study are as follows: 1. Learning Steps to the Book"Al-Muhadasah Wa Muthala'ah Al-Arabiyah Juz Awwal" the teacher greets,remembering the students last lesson, giving new teaching material, the teacherreading the Muhadasah text and the students practiced the Muhadasah text thestudents were allowed to ask about the difficult mufrodat, the students translatedthe muhadasah text according to their abilities, then the teacher interpreted thewhole of the Muhadasah text. then the teacher gives training about sometimesthe teacher gives Arabic language games, the teacher tells students to memorize the muhadasah text and tells them to have two or two in front of the class, at the end of the lesson the teacher gives advice and motivation. 2. There are twopositive factors in the Learning of the Book "Al-Muhadasah Wa Muthala'ahAl-Arabiyah Juz Awwal" namely internal and external factors, internal factorsnamely: provisional teachers, the use of learning methodologies and appropriateteaching materials, students are eager to learn. External factors are: the scope ofthe Arabic language contained in the cottage.


2020 ◽  
Vol 18 (6) ◽  
pp. 1063-1078
Author(s):  
T.N. Skorobogatova ◽  
I.Yu. Marakhovskaya

Subject. This article discusses the role of social infrastructure in the national economy and analyzes the relationship between the notions of Infrastructure, Service Industry and Non-Productive Sphere. Objectives. The article aims to outline a methodology for development of the social infrastructure of Russia's regions. Methods. For the study, we used the methods of statistical and comparative analyses. The Republic of Crimea and Rostov Oblast's social infrastructure development was considered as a case study. Results. The article finds that the level of social infrastructure is determined by a number of internal and external factors. By analyzing and assessing such factors, it is possible to develop promising areas for the social sphere advancement. Conclusions. Assessment and analysis of internal factors largely determined by the region's characteristics, as well as a comprehensive consideration of the impact of external factors will help ensure the competitiveness of the region's economy.


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