Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing

This study aims to examine the influence of organizational commitment, seriousness of wrongdoing, personal cost and attitude on the whistleblowing intentions among civil servant in the Padang State University. This research used primary data collected from questionnaire survey.Using a sample of 146 respondents, this research show that two determinants significantly affect whistleblowing intention. The two affecting determinants are organizational commitment and seriousness of wrongdoing, and the two not affecting are personal cost and attitude on the whistleblowing intention. The first variable is organizational commitment has significant positive effect on the whistleblowing intentions, where the tcount 3,058> ttable 1,97693at sig0,000 <α 0,05. The second variable is seriousness of wrongdoing has significant positive effect on the whistleblowing intentions, where the tcount 3.347>ttable 1,97693 at sig 0,001 < α 0,05. The third variable is personal cost has not significant positive effect on the whistleblowing intentions, where the tcount 0,573 < ttable1,97693 at sig 0,568 >α 0,05. The last variable is attitude has not significant positive effect om the whistleblowing intentions, where the tcount 0,467 < ttable1,97693 at sig 0,641 > 0,05.

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PENGARUH RELIGIUSITAS DAN GENDER TERHADAP PENILAIAN ETIS (ETHICAL JUDGEMENT) MAHASISWA AKUNTANSI MINANGKABAU.”

Jurnal Ecogen ◽

10.24036/jmpe.v1i4.5665 ◽

2019 ◽

Vol 1 (4) ◽

pp. 858

Author(s):

Nadia Nila Henda Resty

Keyword(s):

Ethical Judgment ◽

Accounting Students ◽

Primary Data ◽

State University ◽

Significant Positive Effect ◽

Ethical Judgement ◽

Ethical Assessment ◽

The Third ◽

And Gender ◽

Positive Effect

This study aims to empirically analyze the effects of religiosity and gender on ethical judgments (ethical judgment) of Minangkabau accounting students. This type of research is causative research. The population in this study were all accounting students in four Padang city colleges, Padang State University, Andalas University, Bung Hatta University, Putra Indonesia University (UPI YPTK) Padang. The sample was chosen as many as 898 respondents. The data used in the study are primary data derived from questionnaires distributed to respondents. This study uses multiple regression analysis with SPSS 21 software. The results showed that the variables of high religiosity (X1) and low religiosity (X2) had a significant positive effect on ethical assessment (Y). women are not more important in doing ethics (ethical judgment). The third hypothesis is rejected.Keywords: high religiosity, low religiosity, gender, ethical judgment

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How Does Empowering Leadership Contribute to Organizational Commitment of Millennials?

10.4018/978-1-6684-2405-6.ch010 ◽

2022 ◽

pp. 150-163

Author(s):

Mohammad Faraz Naim

Keyword(s):

Organizational Commitment ◽

Structural Equation ◽

Mediating Effect ◽

Primary Data ◽

Empirical Literature ◽

Equation Modeling ◽

Significant Positive Effect ◽

Empowering Leadership ◽

The Relationship ◽

Positive Effect

This chapter explores the influence of empowering leadership on organizational commitment of Indian millennials. Also, the mediating effect of trust in the leader is examined. Primary data were collected from the sample of 440 IT employees working in Delhi/NCR. Structural equation modeling (SEM) was used to test the proposed relationships based on model fit and standard path coefficients. Findings indicate that empowering leadership has a significant positive effect on organizational commitment and trust in the leader, which also has a significant positive effect on organizational commitment, and trust in the leader has shown to have a partial mediating effect on the relationship between empowering leadership and organizational commitment of millennials. The chapter contributes to the limited empirical literature on the linkage between empowering leadership and organizational commitment in a generational context, specifically millennials in Indian context. The chapter provides a leadership-based approach to bolster organizational commitment of millennials.

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The analysis of influence of motivation and organizational commitment on employees’ performance in Telkom Kandatel Gorontalo Province

Problems and Perspectives in Management ◽

10.21511/ppm.16(4).2018.36 ◽

2018 ◽

Vol 16 (4) ◽

pp. 429-443

Author(s):

Abdul Rahman Rahim ◽

Andi Jam’an

Keyword(s):

Organizational Commitment ◽

Human Resources ◽

Structural Equation ◽

Sampling Technique ◽

Total Sample ◽

Primary Data ◽

Equation Modeling ◽

Significant Positive Effect ◽

Regional Service ◽

Positive Effect

Every organization is required to be in a conducive condition in order to produce optimal performance to serve the community. The successfulness of an organization in many activities was based on technological advantages, fund avalaibility, facilities and human capital. It demanded that every organization of the company must improve its competence in terms of human resources. This research was explanatory research with a quantitative approach that aimed to:1) analyze the effect of motivation on organizational commitment;2) analyze the effect of motivation on employees’ performance;3) analyze the effect of organizational commitment on employees’performance;4) analyze the effect of motivation on employees’ performance through organizational commitment. The study was conducted at the Regional Service Office of PT Telkom Kandatel Gorontalo Province with the total sample of 45 people, the sampling technique used was saturated sampling (census). Primary data collected using the questionnaires were then processed and analyzed using Structural Equation Modeling (SEM). The results of the study indicated that:1) motivation had a significant positive effect on organizational commitment;2) motivation did not have a significant effect on employees’ performance;3) organizational commitment had a significant positive effect on employees’ performance;4) motivation had a significant positive effect on employees’ performance through organizational commitment of PT Telkom Kandatel Gorontalo Province employees.

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Pengaruh Sikap, Personal Cost Of Reporting, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing Pada Pemerintah Daerah

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.222 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2445-2465

Author(s):

Hutriyal Alwi ◽

Nayang Helmayunita

Keyword(s):

Sampling Method ◽

Sample Selection ◽

Government Organizations ◽

Personal Cost ◽

The Third ◽

Disclosure Decisions ◽

Finance Department ◽

Positive Effect ◽

Whistleblowing Intention ◽

Attitude Variable

This study aims to determine: the extent of the influence of attitude variables, the personal cost of reporting on fraud disclosure decisions or whistleblowing intention. The sample selection in this study uses a purposive sampling method in which the respondents are the ASN working in the Local Government Organizations (OPD) in Padang Pariaman. Respondents consisted of 104 people, who served at the head of the finance department, treasurer of the expenditure department, treasurer of the procurement of goods, as well as staff in the financial and accounting departments. Data collection techniques used in this study were using a questionnaire. Questionnaires that have been collected and filled out in full will be processed by data. From the results of data processing, it can be seen that the attitude variable has no effect on whistleblowing intention with a count of 1.477 <t table 1.983, it can be said that the first hypothesis was rejected. While the results of the personal cost of reporting testing are also known to affect whistleblowing intention with a count of 6.407> 1.983 tables. But the hypothesis was rejected due to a positive effect. For the Level Intention of Fraud variable, it is known that it has a significant positive effect with count 2,280> t table 1,983. So that it can be said that the third hypothesis is accepted.

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How Does Empowering Leadership Contribute to Organizational Commitment of Millennials?

Advances in Business Information Systems and Analytics - Harnessing Human Capital Analytics for Competitive Advantage ◽

10.4018/978-1-5225-4038-0.ch009 ◽

2018 ◽

pp. 180-197

Author(s):

Mohammad Faraz Naim

Keyword(s):

Organizational Commitment ◽

Structural Equation ◽

Mediating Effect ◽

Primary Data ◽

Empirical Literature ◽

Equation Modeling ◽

Significant Positive Effect ◽

Empowering Leadership ◽

The Relationship ◽

Positive Effect

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PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v2i3.74 ◽

2017 ◽

Vol 2 (3) ◽

pp. 401-408

Author(s):

Indah Yuliani ◽

Katim Katim

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Organizational Citizenship Behavior ◽

Primary Data ◽

Citizenship Behavior ◽

Significant Positive Effect ◽

Regression Methods ◽

Analysis Technique ◽

Permanent Employees ◽

Positive Effect

This study aims to analyze the effect of job satisfaction and commitment to OCB.Data used in this study is the primary data obtained from the questionnaire. The number of samples as many as 62 respondents who are the entire population of PT. TAW area west Jakarta. The analysis technique used is multiple regression methods. The results showed that Organizational Commitment has a significant positive effect on OCB. Job satisfaction has a significant positive effect on OCB and Organizational Commitment and Job Satisfaction has a significant positive effect on OCB. Suggestion in this research job satisfaction most dominantly influence to OCB on salary indicator, promotion in this case company expected to increase employee job satisfaction by increasing employee salary, clarify system of appointment of permanent employees and career ladder, expected to increase organizational commitment to every employee for example with reward employees with integrity and high dedication to the company. Keywords: job satisfaction, commitment, OCB

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Pengaruh Ethical Climate, Personal Cost Dan Pemberian Financial Reward Terhadap Niat Melakukan Whistleblowing

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.266 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3029-3049

Author(s):

Silfia Reshie ◽

Henri Agustin ◽

Nayang Helmayunita

Keyword(s):

Quantitative Research ◽

Ethical Climate ◽

Survey Method ◽

Significant Positive Effect ◽

Financial Reward ◽

Personal Cost ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive Effect ◽

Whistleblowing Intention

This study aims to examine the influence of ethical climate, personal cost and the provision of financial rewards on whistleblowing intention. This research is quantitative research. The population in this study were employees of PT. Pegadaian (Persero) Padang Area. The sample in this study was taken using purposive sampling, namely 37 samples. The data collection method used is a survey method in the form of a questionnaire which was delivered directly to each Pegadaian Branch Unit. Data processing performed using SPSS. The results of this research indicate that ethical climate-egoism does not have a significant negative effect on whistleblowing intentions (sign 0.512). Ethical climate-benevolence does not have a significant negative effect on whistleblowing intentions (sign 0.284). Personal cost does not have a significant positive effect on the intention to do whistleblowing (sign 0.054) Ethical climate-principle has a significant positive effect on the whistleblowing intention (sign 0.047). Giving financial reward has a significant positive effect on whistleblowing intention (sign 0.009).

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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGELOLA KEUANGAN MELAKUKAN TINDAKAN WHISTLE –BLOWING (Studi Kasus Pada Universitas Bengkulu)

Jurnal Akuntansi ◽

10.33369/j.akuntansi.8.1.41-54 ◽

2019 ◽

Vol 8 (1) ◽

pp. 41-54

Author(s):

Dewi Sutrisni ◽

Isma Coryanata

Keyword(s):

Organizational Commitment ◽

Data Processing ◽

Primary Data ◽

Survey Method ◽

Whistle Blowing ◽

Research Results ◽

Personal Cost ◽

First Case ◽

Positive Effect

This study aims to examine the influence of attitude factors on whistle-blowing, organizational commitment, personal cost, the degree of seriousness of fraud and the pressure of obedience to the interest of financial managers performing whistle-blowing action on the financial manager of Bengkulu University. The data used in this study is the primary data collected through survey method by distributing 106 questionnaires to the financial manager in Bengkulu University units. Questionnaires were made using two different cases resulting in different data processing results in each case. The results showed that in the first case only the attitude toward whistle-blowing that positively affect the interest of financial managers doing whistle-blowing action and 4 other variables have no effect. In the second case, the attitude toward whistle-blowing and the pressure of obedience have a positive effect on the interest of the financial managers perform whistle-blowing action while the organizational commitment variable, personal cost, the seriousness of the fraud does not affect the financial manager's interest in doing the whistle-blowing action. Discussions of the implications of the research results and their limitations have also been made.Key words: whistle-blowing, organizational commitment, personal cost, level of fraud seriousness, pressure of obedience

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Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia

Owner ◽

10.33395/owner.v5i1.343 ◽

2021 ◽

Vol 5 (1) ◽

pp. 140-151

Author(s):

Tina Novianti Sitanggang ◽

Faathir Nurul Yasiin

Keyword(s):

Teaching Methods ◽

Teaching Method ◽

Accounting Students ◽

Primary Data ◽

Significant Positive Effect ◽

Independent Variables ◽

The Third ◽

Entrepreneurial Knowledge ◽

The Relationship ◽

Positive Effect

This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.

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PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU

Jurnal Akuntansi ◽

10.33369/j.akuntansi.8.1.15-25 ◽

2019 ◽

Vol 8 (1) ◽

pp. 15-25

Author(s):

Intan Tri Nurdianti ◽

Fitrawati Ilyas

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Moral Reasoning ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Primary Data ◽

Bank Officer ◽

Positive Effect ◽

Survey Approach ◽

Whistleblowing Intention

This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach. The questionnaire distributed to 60 respondents, but only 52 questionnaires that can be analyzed or processed. Analysis of the data in this study using analyzed multiple regression analysis. The result of the research showed that: (1) collectivism has a positive effect on whistleblowing intention, (2) organizational commitment does not affect on whistleblowingintention, and (3) moral reasoning has a positive effect on whistleblowing intention. This research is expected to help the banks, particularly Bank BRI Bengkulu Branch in designing strategies to increase their employees whistleblowing intention or in enhancing the institution’s whistleblowing system by paying attention to factors that influence whistleblowing intentions.Key words: whistleblowing intention, collectivism, organizational commitment, moral reasoning

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