scholarly journals The Impact of Ethical Judgment, Locus of Control, and Organizational Commitments to Whistleblowing

2019 ◽  
Vol 6 (2) ◽  
pp. 97-104
Author(s):  
Andreani Hanjani ◽  
Agus Purwanto ◽  
RR Karlina Aprilia Kusumadewi

This research aims at examining the influence of ethical judgment, locus of control and organizational commitment of auditor intention to whistleblowing. The population of this research was all internal auditors in Central Java Inspectorate, Semarang Regency and Semarang City. Data used in this research were primary data, which were obtained with questionnaire survey method. Analysis method used was multiple regression. The result of this research showed that ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. Meanwhile, gender has no significant influence to whistleblowing. Besides, the age has significant impact toward negative to whistleblowing intensity.

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Shamsher Singh ◽  
Ameet Sao

The retail sector is growing a faster pace in India due to demographic shift in population and growing middle class. It is an opportunity for both organized and unorganized sectors. The purpose of this article is to study the customer perception and shopping experience about organized and unorganized retailing with special reference to Delhi and NCR and find out whether the preferences for organized and unorganized retailing are dependent or independent demographic characteristics of consumers. The study has used the primary data collected from 200 respondents through survey method using structured questionnaire. Convenient sampling method was used during the


Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4177
Author(s):  
Agnieszka Izabela Baruk ◽  
Grzegorz Wesołowski

The aim of this article was to determine the significance of modern marketing communication channels used in the process of shaping the external image of an enterprise as an employer. An analysis of the world literature on marketing, management, marketing communication and human resource management was used to prepare the theoretical part. The results of the analysis indicate a cognitive and research gap regarding the use of modern communication channels for building the external image of an enterprise in the role of an employer. In order to reduce the gap, empirical studies were conducted among young Polish potential employees, in which the survey method was used to gather primary data. The collected data were subjected to statistical analysis, during which the following methods and statistical tests were applied: the analysis of average values, exploratory factor analysis, Kruskal–Wallis test (KW), Pearson chi-square independence test and V-Cramer coefficient analysis. The results of the analyses conducted indicate, inter alia, that statistically significant diversity was identified in the case of non-professional media in terms of respondents’ opinions on whether the employer’s image created by modern media is better than the employer’s image created on the basis of classical marketing communication channels. In the case of professional and non-professional media, the age of the respondents was not a differentiating feature. Moreover, neither for professional media nor for non-professional media were statistically significant dependencies identified between respondents’ opinions on the impact of actions undertaken by enterprises on shaping their positive external image as an employer and respondents’ opinions on whether the employer’s image created on the basis of modern marketing communication channels is more beneficial than the employer’s image created on the basis of classical marketing communication channels. The results obtained on the basis of the research have a cognitive and applicability value, characterized by originality. Until now, the importance of using modern marketing communication channels in shaping the employer’s external image has not been analysed. This also applies to enterprises operating on the energy market.


2021 ◽  
pp. 292-301
Author(s):  
Stevly Tumanduk ◽  
Arie Kawulur ◽  
Aprili Bacilius

Abstrak Riset ini bermaksud demi mengetahui apakah pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak di Kantor SAMSAT Kota Tomohon. Pada riset ini variabel kepatuhan wajib pajak menjadi variabel dependen. Sampel pada pengkajian ini sebanyak 100 wajib pajak serta diambil memakai rumus Slovin.             Metode yang dipergunakan dalam riset ini ialah metode survei dengan pendekatan kuantitatif. Pada riset ini data primer dikumpulkan dengan cara teknik pengumpulan data observasi, dokumentasi serta angket/kuesioner, adapun teknik analisis data yang digunakan pada pengkajian ini ialah analisis regresi sederhana dengan uji normalitas, uji linieritas, dan uji hipotesis.             Hasil pengkajian ini adanya dampak positif dan signifikan mengenai dampak pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di mana persamaan regresi sederhana dalam riset ini menunjukkan nilai koefisien Regresi X sebesar 0.072 memperlihatkan ternyata setiap penambahan 1% pengaruh pengetahuan perpajakan, maka nilai kepatuhan wajib pajak kendaraan bermotor bertambah sebesar 0.072. Koefisien regresi tersebut bernilai positif, sehingga dapat dikatakan bahwa dampak variabel X terhadap Y ialah positif. Dengan demikian variabel pengaruh pengetahuan perpajakan berdampak signifikan atas kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Tomohon.   Kata Kunci : Pengetahuan Perpajakan, Kepatuhan Wajib Pajak   Abstract                This research intends to find out whether the influence of tax knowledge on taxpayer compliance at the Tomohon City SAMSAT Office. In this research, the taxpayer compliance variable becomes the dependent variable. The sample in this study was 100 taxpayers and was taken using the Slovin formula. The method used in this research is a survey method with a quantitative approach. In this research, primary data were collected by means of observation data collection techniques, documentation and questionnaires, while the data analysis techniques used in this study were simple regression analysis with normality test, linearity test, and hypothesis testing. The results of the study are that there is a positive and significant impact on the impact of tax knowledge on motor vehicle taxpayer compliance where the simple regression equation in this research shows the X regression coefficient value of 0.072 showing that all 1% additions affect tax knowledge, then the motor vehicle taxpayer compliance value increases by 0.072. The regression coefficient is positive, so it can be said that the impact of variable X on Y is positive. Thus the variable influence of tax knowledge has a significant impact on motor vehicle taxpayer compliance at the Tomohon City Samsat Office.   Keywords: Tax Knowledge, Taxpayer Compliance


2014 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Tinjung Desy Nursanti ◽  
Aida Dwi Anissa

Study aims to determine and obtain a clear picture of supportive supervisor, empowerment, and organizational citizenship behavior; and to determine the impact of supportive supervisor and empowerment towards organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Research used explanatory survey method, while the sample was taken from employees of the company. Research instrument (questionnaires) was used as primary data collection to explain the causal relationship between supportive supervisor and empowerment on organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Analysis used simple linear regression and multiple linear regression method. Result of this study shows that there is significant influence between supportive supervisor and empowerment towards organizational citizenship behavior.


2014 ◽  
Vol 2 (1) ◽  
Author(s):  
A Apriliyanti ◽  
Nuryetty Zain

Writing this script has purpose to get valid and reliable data or fact, to know more the difference Entrepreneurial Intention based Locus of Control in the Students of the Faculty of Economic Universitas Negeri Jakarta. This research during three months during March until May 2014. This research used survey method with Causal Comparative Approach and using primary data (Locus of Control and Entrepreneurial Intention). The sampling technique in this research using Simple Random Sampling technique with 172 respondents in the sample, 133 students are classified to Internal Locus of Control and 39 students are classified in the External Locus of Control. The research Method in survey method with causal comparative approach. Used this method because for get reliable data and correct to fact and actual from the resource. Entrepreneurial Intention data using instrument Likert scale. Data processing is done using Microsoft Excel Program. Before that is has validity test and reliability test using Alpha Cronbach formula. Reliability result is 0,8715. The conclusion shown that research have the difference entrepreneurial intention based on Locus of Control.


2016 ◽  
Vol 8 (2) ◽  
pp. 101
Author(s):  
Putri Hijir

<p>The background of this research was the effect of Customer to Customer Interaction affect satisfaction, word of mouth, in mandarin oriental hotel. The objective of this research is to examine the impact of Customer satisfaction, Service Atmosphere, Personal Interaction, Customer Customer Interaction, Word of Mouth. The design of this research applies primary data obtained by distributing questionnaires to 200 customer who are using Mandarin Oriental Hotel. Data analysis method used in this research is Structural Equation Model (SEM). The result of this research there is positive impact Personal Interaction Quality toward customer Satisfaction, there is positive impact Service Atmosphere toward Customer Satisfaction, there is positive impact Service atmosphere toward Customer Customer Interaction, there is positive impact Customer Customer Interaction toward Customer Satisfaction, there is positive impact Customer Customer Interaction toward Word of Mouth, there is positive impact Customer Satisfaction toward Word of Mouth.</p>


2020 ◽  
Vol 2 (02) ◽  
pp. 20-31
Author(s):  
Arief K. Syaifulloh

In the general explanation of Law No. 4 of 2009 on Mineral and Coal Mining it isoutlined that the Basic Law 1945 Article 33 paragraph (3) affirms the earth, water, andnatural wealth contained therein is controlled by the state and used for the greatprosperity of the people. In this study, the authors examined how environmentaldamage impacts the merapi sand mining in Klaten. The research method used in thisstudy is empirical legal research, where in empirical research emphasizes more on thesymptoms and consequences that occur based on the field, or in another sense thisstudy uses observation methods as primary data to see how the law in action goes.From the results of the research obtained that the impact of merapi sand mining in thecentral java klaten is the first impact on the damage of agricultural land, plantation landthat certainly threatens the availability of land for future generations of farmers thatwill certainly have an impact on food availability, secondly damaging evacuation routesand thirdly disrupting water content, ecology, landslide prone.


2018 ◽  
Vol 27 (2) ◽  
pp. 208-232
Author(s):  
Michelle Kristian

The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.  


2021 ◽  
Vol 8 (1) ◽  
pp. 112-122
Author(s):  
Astri Rumondang Banjarnahor

This study aimed to determine the effect of fleet availability and control on the smooth delivery of PT. Cardig Logistics Indonesia. The survey method is used as a way to collect primary data. The population is taken from employees who work in the operational section and get a sample of 30 people. The writer used a descriptive statistical analysis method, multiple linear regression, correlation coefficient, determination coefficient, or determination to test the research hypothesis to conduct this research. The results showed that the availability of the fleet (X1) and controlling (X2) on the smooth delivery (Y) of PT. Cardig Logistics Indonesia has a positive and significant effect. From the research result, the more dominant is the variable of fleet availability.


2020 ◽  
Vol 5 (3) ◽  
pp. 392-399
Author(s):  
Muhammad Yolly Setiawan ◽  
Fauziah Aida Fitri

This study aims to find out and evaluate the influence of turnover intention, organization commitment and locus of control toward dysfunctional audit behavior. Based on the census method, th is research used samples of 64 respondents as auditors who work in Finance and Development Supervisory Agency (BPKP) of Aceh Representative. This study was conducted using primary data obtained through the questionnaire. The data analysis used multiple regression analysis with data processing using SPSS version 22. The result of the study shows that turnover intention does not have a significant influence on dysfunctional audit behavior. While organization commitment and locus of control have a significant influence on dysfunctional audit behavior.


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