scholarly journals Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen

2020 ◽  
Vol 5 (1) ◽  
pp. 130
Author(s):  
Heri Faisal Harahap ◽  
Fauzan Misra ◽  
Firdaus Firdaus
Keyword(s):  
Anonymous Reporting ◽  
Subject Design ◽  
Study Participants ◽  
Whistleblowing Intention ◽  
Reporting Channels

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.

scholarly journals DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 21 (1) ◽  
pp. 35
Author(s):  
Sholihun Sholihun ◽  
Harti Budi Yanti
Keyword(s):  
Organizational Commitment ◽  
Positive Influence ◽  
External Auditors ◽  
The Public ◽  
Personal Cost ◽  
Anonymous Reporting ◽  
Negative Effect ◽  
Positive Effect ◽  
Whistleblowing Intention ◽  
Reporting Channels

<p><em>This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakarta. Based on the answers from 142 respondents, it is empirically proven that organizational commitment, anonymous reporting channels and the seriousness of violations have a positive effect on whistleblowing intentions. The next finding is that the personal cost variable is proven to have a negative effect on whistleblowing intention. The moderating variable, namely the whisle blowing incentive, is proven to strengthen the negative effect of personal cost on whistleblowing intention. Another interesting result is that the whistleblowing incentive does not strengthen the positive influence of organizational commitment variables, anonymous reporting channels and the seriousness of violations on whistleblowing intentions. </em></p>

scholarly journals Pengaruh Jalur Pelaporan Dan Power Distance Terhadap Niat Melakukan Whistleblowing

2020 ◽  
Vol 2 (4) ◽  
pp. 3419-3433
Author(s):  
Annisa Annisa ◽  
Sany Dwita
Keyword(s):  
Low Power ◽  
Experimental Method ◽  
Unethical Behavior ◽  
Power Distance ◽  
Accounting Ethics ◽  
Anonymous Reporting ◽  
Reporting Channel ◽  
Reporting Channels

This paper aims at examining the effect of wrongdoing reporting channels (anonymous and non-anonymous). Intention to report fraud via anonymous reporting channel are hypothesized to be higher than through non-anonymous reporting channel. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 152 students of Undergraduate of Accounting in UNP. By using eight-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The intention to report fraud via anonymous reporting channel is higher rather than via non-anonymous reporting channel. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.

scholarly journals Analyzing the effect of financial reward, personal cost and reporting channel on whistleblowing intentions utilizing an experimental study

2020 ◽  
Vol 9 (2) ◽  
pp. 125-132
Author(s):  
Ni Made Mega Abdi Utami ◽  
Gugus Irianto ◽  
Yeney Widya Prihatiningtias
Keyword(s):  
Experimental Study ◽  
Experimental Design ◽  
Interaction Effect ◽  
State Universities ◽  
Not Given ◽  
Financial Reward ◽  
Personal Cost ◽  
Anonymous Reporting ◽  
Reporting Channel ◽  
Reporting Channels

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.

scholarly journals Pengaruh Tingkat Keseriusan Pelanggaran, Reporting Channel, dan Retaliasi Terhadap Niat Melakukan Whistleblowing

2021 ◽  
Vol 5 (2) ◽  
pp. 164-184
Author(s):  
Karinna Heydy Nurhalizah ◽  
Ilham Maulana Saud
Keyword(s):  
Analysis Of Variance ◽  
Financial Reward ◽  
Purposive Sampling ◽  
Anonymous Reporting ◽  
Reporting Channel ◽  
Reporting Channels

Latar Belakang:Saat ini telah banyak terjadi kecurangan seperti korupsi, pemalsuan laporan keuangan, suap menyuap, dan lain sebagainya. Adanya kasus kecurangan ini menimbulkan banyak kerugian. Oleh sebab itu maka dibutuhkan suatu kebijakan untuk mencegah maupun mengungkap adanya kecurangan salah satunya yaitu dengan menerapkan kebijakan whistleblowing. Kebijakan whistleblowing sudah diterapkan di berbagai perusahaan seperti perusahaan Telkom, Pertamina, Astra Group, Direktorat Jenderal Pajak, dan lain-lain. Namun untuk melakukan whistleblowing seseorang akan dipengaruhi oleh berbagai faktor seperti tingkat keseriusan pelanggaran, reporting channel, dan retaliasi.Tujuan:Penelitian ini bertujuan untuk menganalisis pengaruh tingkat keseriusan pelanggaran (rendah dan tinggi), reporting channels (anonymous reporting channel dan non-anonymous reporting channel), dan retaliasi (rendah dan tinggi) terhadap niat melakukan whistleblowing.Metode Penelitian:Pendekatan pada penelitian ini menggunakan eksperimen 2x2x2 between subjects effects dengan 165 subjek penelitian. Subjek dalam penelitian ini adalah mahasiswa S1 Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling. Alat analisis yang digunakan adalah Analysis of Variance (ANOVA).Hasil Penelitian:Hasil penelitian menunjukkan bahwa tingkat keseriusan pelanggaran tidak berpengaruh positif signifikan terhadap niat melakukan whistleblowing, adanya anonymous reporting channel lebih efektif untuk meningkatkan niat seseorang melakukan whistleblowing, dan retaliasi rendah lebih efektif untuk meningkatkan niat seseorang melakukan whistleblowing. Dalam kondisi tingkat keseriusan pelanggaran tinggi, anonymous reporting channel, dan retaliasi rendah lebih efektif dalam meningkatkan niat seseorang untuk melaporkan tindakan pelanggaran.Keterbatasan Penelitian:Responden pada penelitian hanya terbatas mahasiswa akuntansi FEB UMY angkatan 2018 di mana mahasiswa belum memahami kondisi sesungguhnya yang terjadi dalam dunia kerja.Keaslian/Novetly Penelitian:Penelitian ini merupakan replikasi dari penelitian terdahulu dengan mengganti variabel financial reward dengan tingkat keseriusan pelanggaran dan mengubah subyek serta lokasi penelitian.

The Effect of Symbol Background Color on the Speed of Locating Targets by Adults Without Disabilities: Implications for Augmentative and Alternative Communication Display Design

2019 ◽  
Vol 4 (6) ◽  
pp. 1482-1488
Author(s):  
Jennifer J. Thistle
Keyword(s):  
Augmentative And Alternative Communication ◽  
Reaction Times ◽  
The Other ◽  
Background Color ◽  
Alternative Communication ◽  
Display Design ◽  
Line Drawings ◽  
Research With Children ◽  
Study Participants ◽  
Perceptual Factors

Purpose Previous research with children with and without disabilities has demonstrated that visual–perceptual factors can influence the speech of locating a target on an array. Adults without disabilities often facilitate the learning and use of a child's augmentative and alternative communication system. The current research examined how the presence of symbol background color influenced the speed with which adults without disabilities located target line drawings in 2 studies. Method Both studies used a between-subjects design. In the 1st study, 30 adults (ages 18–29 years) located targets in a 16-symbol array. In the 2nd study, 30 adults (ages 18–34 years) located targets in a 60-symbol array. There were 3 conditions in each study: symbol background color, symbol background white with a black border, and symbol background white with a color border. Results In the 1st study, reaction times across groups were not significantly different. In the 2nd study, participants in the symbol background color condition were significantly faster than participants in the other conditions, and participants in the symbol background white with black border were significantly slower than participants in the other conditions. Conclusion Communication partners may benefit from the presence of background color, especially when supporting children using displays with many symbols.

Predictors of Purchasing a Hearing Aid After an Evaluation Period: A Prospective Study in Dutch Older Hearing Aid Candidates

2019 ◽  
Vol 28 (3S) ◽  
pp. 802-805 ◽  
Author(s):  
Marieke Pronk ◽  
Janine F. J. Meijerink ◽  
Sophia E. Kramer ◽  
Martijn W. Heymans ◽  
Jana Besser
Keyword(s):  
Help Seeking ◽  
Hearing Aid ◽  
Model Performance ◽  
Area Under The Curve ◽  
Secondary Data ◽  
Support Program ◽  
Evaluation Period ◽  
A Prospective Study ◽  
Study Participants ◽  
Baseline Covariates

Purpose The current study aimed to identify factors that distinguish between older (50+ years) hearing aid (HA) candidates who do and do not purchase HAs after having gone through an HA evaluation period (HAEP). Method Secondary data analysis of the SUpport PRogram trial was performed ( n = 267 older, 1st-time HA candidates). All SUpport PRogram participants started an HAEP shortly after study enrollment. Decision to purchase an HA by the end of the HAEP was the outcome of interest of the current study. Participants' baseline covariates (22 in total) were included as candidate predictors. Multivariable logistic regression modeling (backward selection and reclassification tables) was used. Results Of all candidate predictors, only pure-tone average (average of 1, 2, and 4 kHz) hearing loss emerged as a significant predictor (odds ratio = 1.03, 95% confidence interval [1.03, 1.17]). Model performance was weak (Nagelkerke R 2 = .04, area under the curve = 0.61). Conclusions These data suggest that, once HA candidates have decided to enter an HAEP, factors measured early in the help-seeking journey do not predict well who will and will not purchase an HA. Instead, factors that act during the HAEP may hold this predictive value. This should be examined.

A View of the Lexical–Grammatical Link in Young Latinos With Specific Language Impairment Using Language-Specific and Conceptual Measures

2019 ◽  
Vol 62 (6) ◽  
pp. 1775-1786 ◽  
Author(s):  
Lucía I. Méndez ◽  
Gabriela Simon-Cereijido
Keyword(s):  
Low Income ◽  
Language Impairment ◽  
Specific Language Impairment ◽  
L2 Acquisition ◽  
Cross Sectional ◽  
Specific Language ◽  
Vocabulary Skills ◽  
In The Beginning ◽  
Study Participants ◽  
L1 And L2

Purpose This study investigated the nature of the association of lexical–grammatical abilities within and across languages in Latino dual language learners (DLLs) with specific language impairment (SLI) using language-specific and bilingual measures. Method Seventy-four Spanish/English–speaking preschoolers with SLI from preschools serving low-income households participated in the study. Participants had stronger skills in Spanish (first language [L1]) and were in the initial stages of learning English (second language [L2]). The children's lexical, semantic, and grammar abilities were assessed using normative and researcher-developed tools in English and Spanish. Hierarchical linear regressions of cross-sectional data were conducted using measures of sentence repetition tasks, language-specific vocabulary, and conceptual bilingual lexical and semantic abilities in Spanish and English. Results Results indicate that language-specific vocabulary abilities support the development of grammar in L1 and L2 in this population. L1 vocabulary also contributes to L2 grammar above and beyond the contribution of L2 vocabulary skills. However, the cross-linguistic association between vocabulary in L2 and grammar skills in the stronger or more proficient language (L1) is not observed. In addition, conceptual vocabulary significantly supported grammar in L2, whereas bilingual semantic skills supported L1 grammar. Conclusions Our findings reveal that the same language-specific vocabulary abilities drive grammar development in L1 and L2 in DLLs with SLI. In the early stages of L2 acquisition, vocabulary skills in L1 also seem to contribute to grammar skills in L2 in this population. Thus, it is critical to support vocabulary development in both L1 and L2 in DLLs with SLI, particularly in the beginning stages of L2 acquisition. Clinical and educational implications are discussed.

Speech-Language Pathologists' Comfort Level With Use of Term “Stuttering” During Evaluations

2020 ◽  
Vol 29 (2) ◽  
pp. 841-850 ◽  
Author(s):  
Courtney T. Byrd ◽  
Danielle Werle ◽  
Kenneth O. St. Louis
Keyword(s):  
Communication Disorders ◽  
Academic Experiences ◽  
Comfort Level ◽  
Future Research ◽  
Clinical Experiences ◽  
Speech Language Pathologists ◽  
Comfort Levels ◽  
Parents And Children ◽  
Evaluation Feedback ◽  
Study Participants

Purpose Speech-language pathologists (SLPs) anecdotally report concern that their interactions with a child who stutters, including even the use of the term “stuttering,” might contribute to negative affective, behavioral, and cognitive consequences. This study investigated SLPs' comfort in providing a diagnosis of “stuttering” to children's parents/caregivers, as compared to other commonly diagnosed developmental communication disorders. Method One hundred forty-one school-based SLPs participated in this study. Participants were randomly assigned to one of two vignettes detailing an evaluation feedback session. Then, participants rated their level of comfort disclosing diagnostic terms to parents/caregivers. Participants provided rationale for their ratings and answered various questions regarding academic and clinical experiences to identify factors that may have influenced ratings. Results SLPs were significantly less likely to feel comfortable using the term “stuttering” compared to other communication disorders. Thematic responses revealed increased experience with a specific speech-language population was related to higher comfort levels with using its diagnostic term. Additionally, knowing a person who stutters predicted greater comfort levels as compared to other clinical and academic experiences. Conclusions SLPs were significantly less comfortable relaying the diagnosis “stuttering” to families compared to other speech-language diagnoses. Given the potential deleterious effects of avoidance of this term for both parents and children who stutter, future research should explore whether increased exposure to persons who stutter of all ages systematically improves comfort level with the use of this term.

The Stereotype Threat Effect

2018 ◽  
Vol 29 (4) ◽  
pp. 249-258 ◽  
Author(s):  
Steffen Moritz ◽  
Insa Happach ◽  
Karla Spirandelli ◽  
Tania M. Lincoln ◽  
Fabrice Berna
Keyword(s):  
Stereotype Threat ◽  
Self Report ◽  
Neuropsychological Performance ◽  
Neurocognitive Deficits ◽  
Online Study ◽  
Memory And Attention ◽  
Threat Effect ◽  
Efficacy Expectations ◽  
Study Participants ◽  
The Impact

Abstract. Neurocognitive deficits in patients with mental disorders are partially due to secondary influences. “Stereotype threat” denotes the phenomenon that performance is compromised when a participant is confronted with a devaluing stereotype. The present study examined the impact of stereotype threat on neuropsychological performance in schizophrenia. Seventy-seven participants with a self-reported diagnosis of schizophrenia were randomly assigned to either an experimental condition involving stereotype threat activation or a control condition in an online study. Participants completed memory and attention tests as well as questionnaires on motivation, self-efficacy expectations, cognitive complaints, and self-stigmatization. Contrary to our prediction, the two groups showed no significant differences regarding neuropsychological performance and self-report measures. Limitations, such as a possibly too weak threat cue, are discussed and recommendations for future studies are outlined.

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