scholarly journals Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention

2021 ◽  
Vol 4 (2) ◽  
pp. 221-228
Author(s):  
Hidayatul Khusnah ◽  
Rimatul Jannah
Keyword(s):  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Ethical Culture ◽  
Public Accounting ◽  
External Auditors ◽  
Organizational Ethical Culture ◽  
Positive Effect ◽  
Whistleblowing Intention

The purpose of this study was to investigate the influence of Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention. The data used in this study are primary data obtained through distributing questionnaires to respondents, namely external auditors who work in public accounting firms in Surabaya. The sampling method uses non-probability sampling with saturated sampling technique. The sample consists of 33 external auditors who work in the Public Accounting Firm in Surabaya. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that self-efficacy, moral intention, and organizational culture simultaneously had a positive effect on whistleblowing intention. Self-efficacy and moral intention partially do not affect whistleblowing intention, while organizational ethical culture partially has a positive effect on whistleblowing intention.

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 13 (2) ◽  
pp. 127
Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Formal Knowledge ◽  
Positive Effect

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

scholarly journals Analisis Kepuasan Mahasiswa dalam Menggunakan Sistem Informasi Terpadu Akademik (SITA) Universitas Batanghari Jambi

2020 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Osrita Hapsara ◽  
Gupron Gupron ◽  
Andri Yandi
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Quality Information ◽  
Significant Positive Effect ◽  
System Quality ◽  
Positive Effect

This study aims to analyze the effect of system quality, information quality, and service quality on student satisfaction in using the Integrated Academic Information System (SITA) at Batanghari University (Unbari) Jambi. This research was conducted in the Unbari Jambi environment, with the population in this study were students in the Unbari Jambi environment. The sample in the study was 98 students with proportionate random sampling technique. Types and sources of research data consist of primary data, namely data obtained from the opinions of respondents through a research questionnaire, and secondary data, namely data obtained from Unbari Jambi. The data analysis technique used in testing the research hypothesis was multiple linear regression analysis using SPSS version 21.0 for windows. The results of the study found that: 1) system quality has a positive and significant effect on student satisfaction in Unbari Jambi; 2) the quality of information has a significant positive effect on student satisfaction in Unbari Jambi; 3) service quality has a significant positive effect on student satisfaction in Unbari Jambi; and 4) system quality, information quality, and service quality together have a significant effect on the satisfaction of Unbari Jambi students with a contribution of influence of 68.1% and the remaining 31.9% is influenced by other factors not included in the scope of this study.

scholarly journals ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 153
Author(s):  
Delviana Dama Yanti
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Fraudulent Financial Statements

ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements

scholarly journals Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Hidayatul Khusnah
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Moral Intensity ◽  
Ethical Culture ◽  
Analysis Techniques ◽  
Organizational Ethical Culture ◽  
Testing Data ◽  
Positive Effect ◽  
Whistleblowing Intention

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention    

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals DETERMINANT OF FRAUD IN GOVERNMENT AGENCY: EMPIRICAL STUDY AT THE FINANCE AND DEVELOPMENT SUPERVISORY AGENCY (BPKP) OF JAKARTA REPRESENTATIVE OFFICE

2017 ◽  
Vol 2 (1) ◽  
pp. 93
Author(s):  
Barry Aditya Permana ◽  
Halim Dedy Perdana ◽  
Lulus Kurniasih
Keyword(s):  
Control Systems ◽  
Internal Control ◽  
Sampling Technique ◽  
Government Agency ◽  
Ethical Culture ◽  
Organizational Ethical Culture ◽  
Internal Control System ◽  
Negative Effect ◽  
Representative Office ◽  
Positive Effect

ABSTRACTThe purpose of this study is to examine the influence of the appropriateness of compensation, the effectiveness of internal control systems and the organizational ethical culture on fraud in government agency. The dependent variable used in this study is fraud in government agency, while the independent variables used are the appropriateness of compensation, the effectiveness of internal control systems, and the organizational ethical culture. This study uses a sample of 105 respondents at BPKP Jakarta Representative Office. Sampling technique is conducted using convenience sampling method. Data analysis method used is multiple linear regression statistical analysis. Results of regression analysis show that the appropriateness of compensation has positive effect on the occurrence of fraud in government agency, the effectiveness of internal control system has negative effect on fraud in government agency, and the organizational ethical culture has no significant effect on fraud in government agency.

scholarly journals The Effect of Role Conflict, Role Ambiguity and Job Stress on Employee Performance

2021 ◽  
Vol 10 (3) ◽  
pp. 532-542
Author(s):  
Kristanto Setio Hari Purnomo ◽  
Lustono Lustono ◽  
Yuliana Tatik
Keyword(s):  
Role Conflict ◽  
Job Stress ◽  
Role Ambiguity ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Positive Effect

This study aimed to determine the effect of role conflict, role ambiguity and job stress partially and simultaneously on performance. This research was a quantitative, and data used in this study were primary data with a questionnaire technique. The population in this research are all employees of Baperlitbang Banjarnegara regency, amounting to 51 people. The sampling technique in this research was saturated sampling technique. This study used data analysis in the form of multiple linear regression analysis with SPSS software. The results of this study indicated that role conflict partially had no effect on performance. Partial role ambiguity had a positive and significant effect on performance. Job stress had a negative and significant effect on performance. Meanwhile, role conflict, role ambiguity and job stress simultaneously had a positive effect on performance. Result the coefficient of determination in this study of 36.9% means that performance of Baperlitbang Banjarnegara employees was influenced by role conflict, role ambiuigity and job stress and the rest was influenced by other variables outside the study.

scholarly journals The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization

2021 ◽  
Vol 1 (1) ◽  
pp. 91
Author(s):  
Lukita Tripermata ◽  
Syamsurijal AK Syamsurijal AK ◽  
Tertiarto Wahyudi ◽  
Luk Luk Fuaddah
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Ethical Culture ◽  
Moderating Effects ◽  
Fraud Prevention ◽  
Organizational Ethical Culture ◽  
Asset Planning ◽  
The Relationship ◽  
Positive Effect ◽  
Whistleblowing Intention

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

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