DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

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.

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PENGARUH SIKAP, NORMA SUBYEKTIF DAN KOMITMEN ORGANISASI TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.1.24-42 ◽

2021 ◽

Vol 2 (1) ◽

pp. 29-42

Author(s):

Sindy Angrayni ◽

Resti Yulistia ◽

Arie Frinola Minovia ◽

Dandes Rifa

Keyword(s):

Organizational Commitment ◽

Ethical Dilemma ◽

Subjective Norms ◽

Multiple Linear Regressions ◽

Whistle Blowing ◽

Negative Effect ◽

Positive Effect ◽

Linear Regressions ◽

Whistleblowing Intention

Everyone can become a whistleblower, but they face an ethical dilemma, whether they have to disclose the fraud that they know or not. The purposes of this study were to examine the effect of attitude, subjective norms and organizational commitment on whistleblowing intention. Data were collected using questionnaires and analyzed using multiple linear regressions. The samples of this study were 85 respondents from BPK RI and BPKP West Sumatera. The results showed that subjective norms have positive effect on the intention of whistle-blowing action, while organizational commitment has no effect on whistleblowing intention. Surprisingly, this study found attitude has negative effect on the intention of whistle-blowing action. It means the better attitude, the lower the whistleblowing intention.

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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 Pegawai Negeri Sipil Untuk Melakukan Tindakan Whistleblowing

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.167 ◽

2019 ◽

Vol 1 (4) ◽

pp. 1633-1649

Author(s):

Refaoni Aida Aida ◽

Herlina Helmy ◽

Mia Angelina Setiawan

Keyword(s):

Organizational Commitment ◽

Civil Servant ◽

Primary Data ◽

State University ◽

Significant Positive Effect ◽

Personal Cost ◽

The Third ◽

Positive Effect ◽

Whistleblowing Intention ◽

Research Show

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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Analisa Pengaruh Professionalism dan Rewards Terhadap Job Satisfaction Serta Implikasinya Pada Organizational Commitment; Telaah Pada Sopir Taksi Konvensional Bandara Soekarno-Hatta

Jurnal Manajemen ◽

10.31937/manajemen.v9i2.716 ◽

2018 ◽

Vol 9 (2) ◽

pp. 1-17

Author(s):

Aldo Winata

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Structural Equation ◽

Sampling Technique ◽

Positive Influence ◽

Primary Data ◽

Equation Modeling ◽

Taxi Driver ◽

Probability Method ◽

Positive Effect

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.

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PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v3i1.4913 ◽

2016 ◽

Vol 3 (1) ◽

pp. 23

Author(s):

Ridha Wiranti ◽

Sekar Mayangsari

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Random Sampling ◽

Unethical Behavior ◽

Primary Data ◽

Accounting Fraud ◽

Collection Method ◽

Negative Effect ◽

Accounting Rules ◽

Positive Effect

This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN

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Fibrin Glue Does Not Improve Healing of Gastrointestinal Anastomoses: A Systematic Review

European Surgical Research ◽

10.1159/000366418 ◽

2014 ◽

Vol 54 (1-2) ◽

pp. 1-13 ◽

Cited By ~ 17

Author(s):

Tyge Nordentoft ◽

Hans-Christian Pommergaard ◽

Jacob Rosenberg ◽

Michael Patrick Achiam

Keyword(s):

Systematic Review ◽

Fibrin Glue ◽

Healing Process ◽

Gastrointestinal Surgery ◽

Experimental Studies ◽

Positive Influence ◽

Qualitative Synthesis ◽

Negative Effect ◽

The Difference ◽

Positive Effect

Background/Aim: Anastomotic leakage remains a frequent and serious complication in gastrointestinal surgery. In order to reduce its incidence, several clinical and experimental studies on anastomotic sealing have been performed. In a number of these studies, the sealing material has been fibrin glue (FG), and the results in individual studies have been varying. The positive effect of anastomotic sealing with FG might be due to the mechanical/physical properties, the increased healing of the anastomoses or both. The aim of this systematic review was to evaluate the existing evidence on the healing effects of FG on gastrointestinal anastomoses. Methods: PubMed, EMBASE and the Cochrane databases were searched for studies evaluating the healing process of gastrointestinal anastomoses after any kind of FG application. The search period was from 1953 to December 2013. Results: Twenty-eight studies were included in the qualitative synthesis. These studies were all experimental studies, since no human studies used histological or biochemical evaluation of healing. In 7 of the 28 studies, a positive effect of FG on healing was found, while 8 studies reported a negative effect and 11 studies found no effect. Furthermore, 2 studies reported unclear results. The difference in the study outcome was independent of the study design and the type of FG used. Conclusion: In the available studies, FG did not consistently have a positive influence on the healing of gastrointestinal anastomoses. It is consequently plausible that the positive effect of FG sealing of gastrointestinal anastomoses, if there is any, may be due to a mechanical sealing effect rather than due to improved healing per se.

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Effects of Facial Skin Smoothness and Blemishes on Trait Impressions

Perception ◽

10.1177/0301006618767258 ◽

2018 ◽

Vol 47 (6) ◽

pp. 608-625 ◽

Cited By ~ 10

Author(s):

Bastian Jaeger ◽

Fieke M. A. Wagemans ◽

Anthony M. Evans ◽

Ilja van Beest

Keyword(s):

Negative Influence ◽

Positive Influence ◽

Facial Skin ◽

Social Approach ◽

Approach And Avoidance ◽

Negative Effect ◽

Smooth Skin ◽

Trait Inferences ◽

Trait Impressions ◽

Positive Effect

People make trait inferences based on facial appearance, and these inferences guide social approach and avoidance. Here, we investigate the effects of textural features on trait impressions from faces. In contrast to previous work, which exclusively manipulated skin smoothness, we manipulated smoothness and the presence of skin blemishes independently (Study 1) and orthogonally (Study 2). We hypothesized that people are particularly sensitive to skin blemishes because blemishes potentially indicate poor health and the presence of an infectious disease. We therefore predicted that the negative effect of blemished skin is stronger than the positive effect of smoothed skin. The results of both studies are in line with this reasoning. Across ratings of trustworthiness, competence, maturity, attractiveness, and health, the negative influence of skin blemishes was stronger and more consistent than the positive influence of skin smoothness (Study 1). Moreover, the presence of skin blemishes diminished the positive effect of skin smoothness on attractiveness ratings (Study 2). In sum, both facial skin blemishes and facial skin smoothness influence trait impression, but the negative effect of blemished skin is larger and more salient than the positive effect of smooth skin.

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Impact of Leadership Styles Upon Professional Commitment

Global Regional Review ◽

10.31703/grr.2019(iv-iii).37 ◽

2019 ◽

Vol IV (III) ◽

pp. 325-336

Author(s):

Afshan Jabeen ◽

Salahuddin Khan ◽

Syed Zia-u Islam

Keyword(s):

Physical Education ◽

Leadership Styles ◽

Research Study ◽

Public Colleges ◽

Professional Commitment ◽

The Public ◽

Negative Effect ◽

Study Population ◽

Laissez Faire ◽

Positive Effect

The current study aimed to assess the effect of different leadership styles (Transformational, Transactional and Laissez-faire styles) upon the professional commitment. The study population encompassed the lecturers in Physical Education of all the public colleges in the province Punjab, Pakistan. Due to accessible population, no sampling techniques were preferred in this research study. The total number of lecturers (PE) was 576, in which 210 were male and 366 were female. Selfdeveloped scales were designed and used for data collection. The total 76% return rate of responses was recorded. Inferential and descriptive statistics were used to examine the collected information. On the basis of the findings, it was concluded that there is a positive effect of transactional style of head of institutions leadership upon professional commitment of lecturers (PE). Whereas, Laissez-faire style of leadership has a negative effect upon the professional commitment of lecturers in physical education. It was recommended that seminars and workshops may be arranged for leadership styles.

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The Influence of Job Satisfaction on Loyalty of Tourism Buses’ Drivers and Their Assistants in Malang through Organizational Commitment

Ekonomi Bisnis ◽

10.17977/um042v23i2p63-74 ◽

2018 ◽

Vol 23 (2) ◽

pp. 63

Author(s):

Luthfi Jauharotun Nisa'

Keyword(s):

Job Satisfaction ◽

Organizational Commitment ◽

Human Resources ◽

Sampling Method ◽

Positive Influence ◽

Significant Positive Effect ◽

The Relationship ◽

Positive Effect ◽

Significant Positive Influence ◽

Collection Methods

A person’s loyalty is a form of loyalty to an object, both people and tasks. But in fact in the current era, loyalty is a difficult thing to find. Human resources who born in 1983-1997 or called Y generation have lower loyalty than X generation (1963-1982). So that studying loyalty of tourism buses’ drivers and their assistants is an interesting thing in order to know what cause the loyalty of drivers and their assistants. The purpose of this study are (1) to find out the description of job satisfaction, organizational commitmen and driver and kernet loyalty, (2) to find out whether there is a significant positive influence on job satisfaction on the driver's and kernet's organizational commitment, (3) to find out whether there is a positive influence significant organizational commitment to driver and kernet loyalty, (4) to determine whether there is a significant positive influence on job satisfaction on driver and kernet loyalty, (5) and to find out whether there is a significant positive effect on job satisfaction on driver loyalty and kernet through organizational commitment. This research is quantitative and using path analysis to determine the relationship between variables. The sampling method uses purposive sampling in the form of judment sampling. Population in this research is 125 driver and kernet in Malang with sample 105 driver and kernet. Data collection methods use a closed questionnaire. The research results show that: (1) Job satisfaction has a positive and significant effect on the driver's and kernet's organizational commitment; (2) Organizational commitment has a positive and significant influence on driver and kernet loyalty; (3) Job satisfaction has a positive and significant impact on driver and kernet loyalty; (4) Job satisfaction affects the loyalty of driver and kernet through organizational commitment.

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Transformational leadership positive influence toward employee engagement through job satisfaction and its effect on improving organizational commitment

Jurnal Manajemen dan Pemasaran Jasa ◽

10.25105/jmpj.v13i2.6290 ◽

2020 ◽

Vol 13 (2) ◽

pp. 281

Author(s):

Anik Herminingsih

Keyword(s):

Job Satisfaction ◽

Factor Analysis ◽

Transformational Leadership ◽

Organizational Commitment ◽

Employee Engagement ◽

Structural Equation ◽

Positive Influence ◽

Equation Model ◽

Confirmatory Factor ◽

Positive Effect

This study aims to analyze the effect of transformational leadership on Organizational commitment through job satisfaction and employee engagement as mediating variables. Furthermore, as many as 112 nurses are involved as respondents, and the data are gathered with self-rating questionnaire. The Data are analyzed by using structural equation model. The confirmatory factor analysis shows that all questions in the instruments are valid and reliable. The research indicates that transformational leadershippositively and significantly affects on job satisfaction and employees’ engagement, but it does not have a direct effect on organizational commitment. Therefore, it is concluded that transformational leadership has a positive effect on organizational commitment mediated by job satisfaction and employee engagement.

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