scholarly journals Pengaruh Faktor-Faktor Individual Terhadap Niat Melakukan Whistle-Blowing Internal Dan Eksternal Pada Akuntan Di Batam

2019 ◽  
Vol 2 (1) ◽  
pp. 48
Author(s):  
Mega Mayasari ◽  
Adi Irawan Setiyanto ◽  
Rusda Irawati
Keyword(s):  
Research Team ◽  
Subjective Norm ◽  
Research Data ◽  
The Other ◽  
Individual Factors ◽  
Subjective Effect ◽  
Behavior Control ◽  
Study Program ◽  
Whistle Blowing ◽  
Good Corporate Governance

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual factors on the intention of conducting internal and external whistle-blowing. Intention is someone's desire to behave. The results of this study are expected to add understanding related to the perception of accounting employees to intentions of internal whistle-blowing and external whistle-blowing. The research team also hopes that the results of this research can be an input for companies in Batam, to design whistle blowing systems and report unethical acts at work, so as to detect fraud and ultimately good corporate governance can be created. The method used to obtain research data is through questionnaires distributed to employees of the Student Accounting Study Program of State Polytechnic of Batam who work as an accountant. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that there is influence of whistle-blowing attitude toward intention to perform internal whistle-blowing, there is influence of subjective norm to intention to conduct external whistle-blowing, there is influence of perception behavior behavior to intention to do internal whistle-blowing. On the other hand, there is no effect of attitudes on whistle-blowing on intentions to external whistle-blowing, no subjective subjective effect on intent to conduct internal whistle-blowing, no influence of perceptual behavior control on intent to external whistle-blowing.

scholarly journals PENGARUH FAKTOR INDIVIDUAL, SITUASIONAL, DAN ORGANISASIONAL TERHADAP NIAT MELAKUKAN WHISTLE-BLOWING PADA AKUNTAN DI BATAM

2017 ◽  
Vol 5 (2) ◽  
pp. 252
Author(s):  
Rusda Irawati ◽  
Mega Mayasari ◽  
Adi Irawan
Keyword(s):  
Organizational Commitment ◽  
Data Collection ◽  
Organizational Factors ◽  
Subjective Norm ◽  
Research Data ◽  
Behavior Control ◽  
Study Program ◽  
Whistle Blowing ◽  
Purposive Sampling ◽  
Data Collection Technique

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual, situational and organizational factors on the intention to doing internal and external whistle-blowing. The data collection technique used is Purposive sampling. The method used to obtain research data is through a survey with questionnaires. Questionnaires distributed to Student class employees Accounting Study Program and Management Accounting Program Managerial, Batam State Polytechnic working in Accounting Section. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that the factors that affect the intentions of employees of Accounting Division to conduct internal whistle-blowing are attitudes toward whistle-blowing, perceptual behavior control and organizational commitment. While the factors that affect the intentions of employees of Accounting Section to conduct external whistle-blowing is the subjective norm.

Providing Freshmen with a Good “Starting-Block”

2019 ◽  
Vol 78 (1-2) ◽  
pp. 69-75 ◽  
Author(s):  
Mikaël De Clercq ◽  
Charlotte Michel ◽  
Sophie Remy ◽  
Benoît Galand
Keyword(s):  
The Self ◽  
The Other ◽  
Student Adjustment ◽  
Social Psychological ◽  
Pivotal Phase ◽  
Study Program ◽  
Study Task ◽  
The Social ◽  
Social Belonging ◽  
Intention To Persist

Abstract. Grounded in social-psychological literature, this experimental study assessed the effects of two so-called “wise” interventions implemented in a student study program. The interventions took place during the very first week at university, a presumed pivotal phase of transition. A group of 375 freshmen in psychology were randomly assigned to three conditions: control, social belonging, and self-affirmation. Following the intervention, students in the social-belonging condition expressed less social apprehension, a higher social integration, and a stronger intention to persist one month later than the other participants. They also relied more on peers as a source of support when confronted with a study task. Students in the self-affirmation condition felt more self-affirmed at the end of the intervention but didn’t benefit from other lasting effects. The results suggest that some well-timed and well-targeted “wise” interventions could provide lasting positive consequences for student adjustment. The respective merits of social-belonging and self-affirmation interventions are also discussed.

scholarly journals Fashion Consumers’ Channel Switching Behavior During the COVID-19: Protection Motivation Theory in the Extended Planned Behavior Framework

2021 ◽  
pp. 0887302X2098652
Author(s):  
Song-yi Youn ◽  
Jung Eun Lee ◽  
Jung Ha-Brookshire
Keyword(s):  
Planned Behavior ◽  
Subjective Norm ◽  
Protection Motivation Theory ◽  
Switching Behavior ◽  
Behavior Control ◽  
Channel Switching ◽  
Perceived Severity ◽  
Response Efficacy ◽  
Perceived Behavior Control ◽  
Perceived Behavior

The purpose of this study is to understand fashion consumers’ channel switching to online stores during the COVID-19. We proposed an extended theory of planned behavior by incorporating protection motivation theory. The results showed that consumer assessments of perceived severity and altruistic fear of COVID-19 and response efficacy and self-efficacy of channel switching increased their beliefs (i.e., attitude, perceived behavior control, subjective norm) and intentions to switch shopping channels to online. We also found that the age (young vs. old) moderated the effects of response efficacy and self-efficacy on perceived behavior control, perceived severity on subjective norm, perceived behavior control on channel switching intentions, and channel switching intention on actual switching behavior. The findings provide fashion retailers and the society with a better understanding about fashion consumers’ shopping channel switching under the pandemic.

A Classroom Demonstration of the Difference between Correlation and Causality

1988 ◽  
Vol 66 (3) ◽  
pp. 801-802 ◽  
Author(s):  
E. Rae Harcum
Keyword(s):  
Life Experiences ◽  
Black Box ◽  
Research Data ◽  
The Other ◽  
Important Principle ◽  
Point Correlation ◽  
The Difference

An important principle to demonstrate in the first course in psychology is that correlation and causality are not the same. This note describes an apparatus useful in demonstrating the point: correlation does not necessarily imply causality. A black box contains a crank on one end and a flag on the other, without a connection between them. When the instructor overtly turns the crank and, in synchrony, covertly operates another mechanism to wave the flag, the students develop a strong delusion from the mere correlation of the two observed events that turning the crank causes the flag to wave. This demonstration becomes the basis for a discussion of this pitfall in interpreting both research data and life experiences.

scholarly journals Efektivitas Penggunaan Metode Oral Drill Untuk Latihan Kemampuan Berbicara Bahasa Jepang Di Kelas Dasar

2007 ◽  
Vol 1 (1) ◽  
pp. 57
Author(s):  
Nur Saadah Fitri Asih
Keyword(s):  
Research Result ◽  
Research Data ◽  
The Other ◽  
Average Score ◽  
Experiment Research ◽  
Final Test ◽  
Elementary Class ◽  
Other Hand

Article content a research result about effectiveness of oral drill method to practice speaking ability of Japanese in elementary class.  This is an experiment research to Japanese course’s student in elementary class in BLCI (British Language Course of Indonesia) Bandung at 2006 year.  Experiment research is according to the condition of learning Japanese to the experiment class with oral drill method, in the other hand to the experiment class in using another method which is eklektik method that combine translating method and grammar method. Research data was got from result of the final test from the experiment class an control class.  From the process result and analize data can be know that the average score of the student’s speaking ability in experiment class is bigger than the average score of the student’s speaking ability in control class.  

scholarly journals The Determinants of Husband Behavior in The Care of Pregnant Women

2016 ◽  
Vol 12 (1) ◽  
Author(s):  
Elviera Gamelia ◽  
Siti Masfiah ◽  
Indah Purnama Sari
Keyword(s):  
Mortality Rate ◽  
Prenatal Care ◽  
Maternal Mortality ◽  
Pregnant Women ◽  
Family Income ◽  
Subjective Norm ◽  
Infant Mortality Rate ◽  
Behavior Control ◽  
Cross Sectional ◽  
Level Of Education

Maternal Mortality Rate (MMR) and Infant Mortality Rate (IMR) in Banyumas District are still below The Minimum Service Standard (MSS), especially in Puskesmas (Public Health Center) I Ajibarang. The strategies for reducing maternal mortality are conducted by increasing mothers health status during pregnancy. This study aims at determining the factors of husbands role in womens prenatal care. Cross-sectional method was used. The populations were all of the pregnant women in Puskesmas I Ajibarang. Proportional random sampling was applied to select 90 pregnant women. Logistic regression was used to determine factors. Theory of planned behavior was used to explore the determinants of husbands role. The results show that the level of education, family income, the knowledge, the attitude, and subjective norm are not related to husbands role in mother prenatal care. However, husbands behavior control (p=0.045) and intention (p=0.000) have relation with husbands role in women prenatal care. Variable of intention is the most dominant variable related to husbands role in womens prenatal care.

scholarly journals ANALISIS DETERMINAN MINAT INDIVIDU DOSEN DAN MAHASISWA TERHADAP BANK SYARIAH

2014 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Taufikur Rahman
Keyword(s):  
Social Sciences ◽  
Subjective Norm ◽  
Subjective Norms ◽  
Behavioural Control ◽  
Survey Method ◽  
Actual Behavior ◽  
Study Program ◽  
Stepwise Method ◽  
Multipleregression Analysis ◽  
Simple Regression

This study empirically examined the effect of attitude, subjective norms andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. This study used survey method to collecteddata. The respondents of this study are lecturers that worked at STAINSalatiga and students that studied at study program of syaria banking STAINSalatiga. Of the 100 questionnaires sent, questionnaires were completed andreturned are 86 questionnaires. Dependence methods has used to statistictest in this study. This study has utilized simple regression and multipleregression analysis to analyze the effect of attitude, subjective norm andPerceived Behavioural Control to intention and intention to actual behaviorof syaria banking transactions. Data will be process by stepwise method andenter method of Statistic Program for Social Sciences (SPSS). The result ofthis study suggest that empirically attitude, subjective norm dan perceivedbehavioural control partially and simultaneously has a positif and significantimpact to intention of syaria banking transactions. Intention variable alsohas a positif and significant impact to actual behavior of syaria bankingtransactions.

scholarly journals Pengaruh Corporate Governance dan Kualitas Audit terhadap Pencegahan Kecurangan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Sarah Fadlilah Sanusi ◽  
Sutrisno Sutrisno ◽  
Darmo H Suwiryo
Keyword(s):  
Corporate Governance ◽  
Research Method ◽  
Audit Quality ◽  
Sampling Technique ◽  
Research Data ◽  
Validity And Reliability ◽  
Fraud Prevention ◽  
Analysis Techniques ◽  
Simultaneous Test ◽  
Good Corporate Governance

ABSTRACTThe purpose of this study is to examine the effect of good corporate governance and audit quality on fraud prevention. The research method used is quantitative method is a method of research data in the form of numbers and analysis using statistics. The population used is all employees at CV. Agung Mas Motor, Sukabumi City, amounting to 35 people. The sample is determined by nonprobability sampling with a saturated sampling technique. Sources of data used in the form of data collection carried out through the distribution of questionnaires that have been tested for validity and reliability. Data analysis techniques use hypothesis testing using SPSS 24. The results of research and data processing show that Corporate Governance has a significant effect on Fraud Prevention and Audit Quality that have no significant effect on Fraud Prevention. The results of simultaneous test between Corporate Governance and Quality Audit have a significant effect toward fraun prevention. ABSTRAKTujuan dari penelitian ini adalah untuk menguji pengaruh good corporate governance dan kualitas audit terhadap pencegahan penipuan. Metode penelitian yang digunakan adalah metode kuantitatif dan analisis menggunakan statistik. Populasi yang digunakan adalah semua karyawan di CV. Agung Mas Motor, Kota Sukabumi, berjumlah 35 orang. Sampel ditentukan oleh nonprobability sampling dengan teknik sampling jenuh. Sumber data yang digunakan dalam bentuk pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data untuk pengujian hipotesis menggunakan SPSS 24. Hasil penelitian dan pengolahan data menunjukkan bahwa Tata Kelola Perusahaan memiliki pengaruh signifikan terhadap Pencegahan Penipuan sementara Kualitas Audit tidak memiliki pengaruh signifikan terhadap Pencegahan Penipuan. Hasil uji simultan antara Tata Kelola Perusahaan dan Audit Kualitas memiliki pengaruh yang signifikan terhadap pencegahan kecurangan.

scholarly journals Theory of Planned Behavior, Past Behavior and Familiarity: Analysis of the Efficiency of these Predictors in the Intention to Visit Diamantina-MG Vesperata, Brazil

2021 ◽  
Vol 13 (1) ◽  
pp. 239-259
Author(s):  
Cristiane Gontijo Araújo ◽  
◽  
Isabela Gontijo Tolentino ◽  
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Quantitative Research ◽  
Subjective Norm ◽  
The State ◽  
The Other ◽  
Economic Sector ◽  
Tourist Destination ◽  
Past Behavior ◽  
Positive Effect

Tourism is an important economic sector. Understanding people's travel intentions can be useful for planning destinations, meeting demand as well as possible. In this sense, this study aims to assess what would influence the intention to go to the Diamantina Vesperata, in the State of Minas Gerais [Brazil], using the Theory of Planned Behavior for this purpose, with the inclusion of the constructs past behavior and familiarity. The methodology included bibliographic research for questionnaire elaboration, followed by quantitative research with 125 respondents, 101 of which are valid. The results showed relevance in the inclusion of the new constructs, which had a positive effect on the intention to attend the event. On the other hand, the attitude and the subjective norm did not present significant effects on the intention, corroborating with studies that deal with the complexity of the choice of tourist destination and the difficulty of forecasting the intention, as in other more common behaviors.

scholarly journals Applicability of Warren Buffett's investment criteria in equity securities trading on the Quito Stock Exchange, Ecuador / Aplicabilidade dos critérios de investimento de Warren Buffett em ações negociadas na Bolsa de Valores de Quito, Equador

2021 ◽  
Vol 7 (10) ◽  
pp. 96990-97007
Author(s):  
Mikel Ugando Peñate ◽  
Andrés Wladimir Herrera Manosalvas
Keyword(s):  
Latin American ◽  
Stock Exchange ◽  
Financial Education ◽  
The Other ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
Securities Trading ◽  
The City ◽  
A Company ◽  
Latin American Countries

The Quito Stock Exchange (QSE) through its objective of offering security to investors, has reflected an act based on good corporate governance practices, however, 2% of amounts correspond to shares that are traded nationally, being Ecuador one of the Latin American countries with the lowest amounts traded compared to 8% of GDP. The objective of the investigation is framed in determining if the investment criteria of Warren Buffett have applicability in the negotiations of actions in the QSE, added to this the presumed existence of aversion to risk on the part of the investor, but also the ignorance of the movement of market and securities transactions, with a population that possibly lacks financial education and does not have benchmarks to invest in a seemingly unknown market. The fields of inquiry that have been defined have to do with the buffettology that involves the investment techniques and criteria that have made Buffett the most famous investor worldwide and, on the other hand, the equity certificates of or documents that represent a Part of ownership of the assets of a company that in the future allows you to enjoy the derived benefits. In conclusion, the criteria are partially applicable in an average 72.23% within companies that could be very close to being excellent, with economic, legal and operational barriers that hold back the development of the stock market in the city of Quito.

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