scholarly journals ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY

2019 ◽  
Vol 16 (2) ◽  
pp. 165-179
Author(s):  
Francisca Reni Retno Anggraini ◽  
◽  
Fransiscus Asisi Joko Siswanto ◽  
Keyword(s):  
Social Cognitive Theory ◽  
Ethical Leadership ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Behavioral Control ◽  
Negative Influence ◽  
Positive Influence ◽  
Subjective Norms ◽  
Internal Auditor ◽  
Internal Auditors

Abstract This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.

scholarly journals THE FACTORS THAT EFFECT ON INTERNAL AUDITOR INDEPENDENCE IN THE ACEH BANKING SECTOR

2016 ◽  
Vol 4 (3) ◽  
pp. 347
Author(s):  
Dwi Meilvi Nasvita
Keyword(s):  
Banking Sector ◽  
Linear Regression Analysis ◽  
Employee Participation ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Auditor Independence ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Management Intervention

This study aimed to examine the factors that effect on internal auditor independence of the internal auditor, namely the competence of internal auditors, management intervention, employee participation and regulation of the company. The sample of this research is internal auditing staff at banks of Aceh. Data were collected through the distribution of questionnaires to respondents using multiple linear regression analysis. The results showed that all factors have influences on the independence of internal auditor, simultaneously or partially. While auditor competence, employee participation, and company regulation have positive influence, management intervention has a negative influence on the independence of the internal auditors.

Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing

Liquidity ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 34-44 ◽  
Author(s):  
Yusar Sagara
Keyword(s):  
Multiple Regression ◽  
Positive Influence ◽  
Internal Auditor ◽  
Whistle Blowing ◽  
Internal Auditors

The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.

Social Cognitive Theory and Motivation

2019 ◽  
pp. 9-26 ◽  
Author(s):  
Dale H. Schunk ◽  
Ellen L. Usher
Keyword(s):  
Social Cognitive Theory ◽  
Self Efficacy ◽  
Goal Attainment ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Outcome Expectations ◽  
Social Comparisons ◽  
Future Research ◽  
Regulatory Processes ◽  
Social Environmental

Social cognitive theory is a theory of human behavior that emphasizes learning from the social environment. This chapter focuses on Bandura’s social cognitive theory, which postulates reciprocal interactions among personal, behavioral, and social/environmental factors. Persons use various vicarious, symbolic, and self-regulatory processes as they strive to develop a sense of agency in their lives. Key motivational processes are goals and self-evaluations of progress, outcome expectations, values, social comparisons, and self-efficacy. People set goals and evaluate their goal progress. The perception of progress sustains self-efficacy and motivation. Individuals act in accordance with their values and strive for outcomes they desire. Social comparisons with others provide further information on their learning and goal attainment. Self-efficacy is a critical influence on motivation and affects task choices, effort, persistence, and achievement. Recommendations are made for future research.

Digital movie piracy: A perspective on downloading behavior through social cognitive theory

2012 ◽  
Vol 28 (3) ◽  
pp. 958-967 ◽  
Author(s):  
Ruud S. Jacobs ◽  
Ard Heuvelman ◽  
Maurice Tan ◽  
Oscar Peters
Keyword(s):  
Social Cognitive Theory ◽  
Social Cognitive ◽  
Cognitive Theory

scholarly journals Integrating Theory in Co-design: An Abductive Approach

2021 ◽  
Vol 29 (1) ◽  
pp. 66-77
Author(s):  
Erin Hurley ◽  
Timo Dietrich ◽  
Sharyn Rundle-Thiele
Keyword(s):  
Social Cognitive Theory ◽  
Design Process ◽  
Social Marketing ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Expert Knowledge ◽  
Future Research ◽  
Abductive Inference ◽  
Design Framework ◽  
Research Recommendations

Co-design empowers people, giving them a voice in social marketing program design; however, approaches have mostly excluded expert knowledge. An abductive approach to co-design allows for inclusion of expert knowledge, providing theoretical guidance while simultaneously investigating user views and ideas extending understanding beyond known effective approaches. We use the seven-step co-design framework and outline how an abductive inference can be applied to co-design. Social cognitive theory constructs were integrated into the seven-step co-design process. The abductive approach to co-design was tested in two co-design sessions involving 40 participants. Findings demonstrate that theory can be successfully integrated into the seven-step co-design process through utilization of theory-mapped activity cards. This article provides guidance on how theory can be incorporated into ideation and insight generation. Limitations and future research recommendations are provided.

Using social cognitive theory to explain physical activity in Iranian women preparing for pregnancy

2020 ◽  
Vol 60 (9) ◽  
pp. 1024-1031
Author(s):  
Ashraf Kazemi ◽  
Zahra Toghiyani ◽  
Nafisehsadat Nekoei-Zahraei
Keyword(s):  
Physical Activity ◽  
Social Cognitive Theory ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Iranian Women
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