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

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.

The Influence of Ethics and Locus of Control to Do Whistle blowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable

2017 ◽  
Vol 2 (2) ◽  
pp. 35-41
Author(s):  
Atika Zarefar ◽  
Arumega Zarefar
Keyword(s):  
Locus Of Control ◽  
Original Data ◽  
Jel Classification ◽  
Data Type ◽  
Multiple Linear Regressions ◽  
Whistle Blowing ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions ◽  
Whistleblowing Intention

Objective - The purpose of this study is to know the influence of ethics and locus of control toward do whistleblowing intention with auditor and non-auditor profession as a moderating variable. Methodology/Technique - Model analysis used in this study is multiple linear regressions and based on the results of the questionnaire of 123 respondents; consist of 52 auditor respondents and 71 non auditor respondents. Findings - This study proves that ethics significantly give positive effect on the intention of doing whistleblowing, whereas locus of control significantly gives negative effect to the intention no whistleblowing. This study also proves that auditor and non-auditor profession can moderate the influence of ethics and locus of control to do whistleblowing intentions. Novelty - The study contribute literature with its original data. Type of Paper: Empirical Keywords: Ethics; Locus of control; Profession of Auditor and Non-Auditor; Whistle blowing Intention. JEL Classification: J21, M41, M42.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals The Effect of Retaliation, Legal Protection, and Financial Incentive on Whistle-Blowing Intention with Organizational Commitment as Moderating Variable

2021 ◽  
Vol 04 (02) ◽  
Author(s):  
Haryono Umar ◽  
Keyword(s):  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Financial Incentives ◽  
Structural Equation ◽  
Financial Incentive ◽  
Legal Protection ◽  
Equation Modeling ◽  
Whistle Blowing ◽  
Negative Effect ◽  
Positive Effect

The study aims to empirically examine the variables relationship and the effect of retaliation, legal protection, financial incentives, on whistle-blowing intention with organizational commitment as moderating variable. Questionnaires were distributed to collect data from the employees of banks classified in Book IV, namely PT Bank Rakyat Indonesia Tbk., PT Bank Mandiri Tbk., PT Bank Negara Indonesia Tbk., PT Bank Central Asia Tbk., PT Bank CIMB Niaga Tbk., and PT Bank Panin Tbk. They occupied various position levels and the number of respondents reached 190 persons. Subsequently. The questionnaires were then analyzed using SEM (Structural Equation Modeling) and processed using the software SmartPLS Version 3.2.9. Based on the analysis results, it shows that retaliation variable has a negative effect on whistle-blowing intention, while legal protection, financial incentives, and organizational commitment have a positive effect on whistle-blowing intention. Organizational commitment can have a positive effect on legal protection and financial incentives on whistle-blowing intentions, while organizational commitment is unable to show a negative effect on whistle-blowing intention.

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

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

<span class="fontstyle0">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</span>

scholarly journals Determinant of Mudharabah Financing: A Study at Indonesian Islamic Rural Banking

ETIKONOMI ◽  
2017 ◽  
Vol 16 (1) ◽  
pp. 43-52 ◽  
Author(s):  
Erika Amelia ◽  
Eva Fauziah Hardini
Keyword(s):  
Exchange Rate ◽  
Time Series Data ◽  
Revenue Sharing ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Series Data ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This study aims to determine the variables that affect the financing in the Islamic rural banking in Indonesia. The data used in this study is a monthly time series data that is from June 2009 until June 2015 in the monthly financial statements Islamic Banking Statistics published by Bank Indonesia. The analytical method used in this research is multiple linear regressions. The results of data analysis showed that the variables simultaneously deposit fund, capital adequacy ratio, inflation, exchange rate and the level of revenue sharing significantly influence the composition of financing. Partially deposit funds and the exchange rate significant positive effect, while capital adequacy ratio had a negative effect. Variable inflation and the level of revenue sharing do not significantly influence the composition of financing. This result implies that Islamic rural banking should increase the deposit funds to increase the mudaraba financing.DOI: 10.15408/etk.v16i1.4638 

scholarly journals The influence of collectivistic personal values on the formation of entrepreneurial intentions

2020 ◽  
Vol 38 (5) ◽  
pp. 449-473 ◽  
Author(s):  
Juan Alberto Hueso ◽  
Inmaculada Jaén ◽  
Francisco Liñán ◽  
Whysnianti Basuki
Keyword(s):  
Personal Values ◽  
Entrepreneurial Intention ◽  
Subjective Norms ◽  
Entrepreneurial Intentions ◽  
Personal Attitude ◽  
The United Kingdom ◽  
Personal Value ◽  
Negative Effect ◽  
Positive Effect

This article analyses the specific role of collectivistic personal values as an antecedent of entrepreneurial intention. While previous studies have focused on individualistic values, the influence of collectivistic values has remained largely ignored. We study this influence on a sample of 413 university students from the United Kingdom and Spain. The results are consistent in both countries, suggesting that an emphasis on collectivistic personal values triggers an indirect, negative effect on entrepreneurial intentions through both personal attitude and perceived behavioural control. However, it also induces an indirect positive effect through subjective norms. The study indicates that not only individualistic values but the complete personal-value structure is influential in explaining the formation of entrepreneurial intentions.

scholarly journals The importance of spirituality dimensions in the development of entrepreneurship

2018 ◽  
Vol 1 (2) ◽  
pp. 55
Author(s):  
Hani Sirine ◽  
Elisabeth Penti Kurniawati
Keyword(s):  
Entrepreneurial Intention ◽  
Human Being ◽  
Multiple Linear Regressions ◽  
Significant Positive Effect ◽  
Entrepreneurial Success ◽  
Positive Effects ◽  
Analysis Technique ◽  
Positive Effect ◽  
Linear Regressions ◽  
Entrepreneurial Networking

Human being as spiritual being needs to be nurtured spiritually so that they can be optimal in their work and their calling. Actualization of this calling can be made through entrepreneurship. The purpose of this study is to determine the importance of spiritual dimensions (vision, faith/hope, love altruistic, meaning/calling, membership) in the development of entrepreneurship (entrepreneurship intention, entrepreneurial networking, entrepreneurial capability, and entrepreneurial success). The analysis technique of this study uses multiple linear regressions with a sample of 67 graduates of Universitas Kristen Satya Wacana (UKSW) who have had and run their own business. The results show that the spirituality dimensions (vision, faith/hope, altruistic love, meaning/calling, membership) significantly influence entrepreneurial intention, entrepreneurial networking, entrepreneurial capability, and entrepreneurial success. When it is tested partially, the significant positive effect on entrepreneurial intention is vision and faith/hope. Faith/hope also has significant positive effects on entrepreneurial networking. Vision, faith/hope, and meaning/calling has significant positive effects on entrepreneurial capabilities. Lastly, faith/hope, and meaning/calling has significant positive effects on entrepreneurial success.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA PEMERINTAH PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 37
Author(s):  
Harsya K. Tahir ◽  
Agus T. Poputra ◽  
Jessy D. L. Warongan
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Quantitative Method ◽  
Coefficient Of Determination ◽  
Multiple Linear Regressions ◽  
North Sulawesi ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Linear Regressions

The purpose of this research is to analysis the factors which affecting the implementation of the SAKIP in Government of North Sulawesi, the contain is factor awareness on the laws and regulation (X1), factor organizational  commitment (X2) and factor role of APIP (X3) toward implementation of SAKIP (Y). Method that use in this research are quantitative method. The data analysis technique has been done by using the multiple linear regressions analysis. Result of the research according the partial test show that awareness on the laws and regulation no significantly effect to the implementation of SAKIP, whereas the organizatoinal commitment and role of APIP has significantly effect to the implementation of SAKIP. The value from coefficient of determination test amount of 43,7% has been effect by awareness on the laws and regulation, organizatoinal commitment, role of APIP, whereas the remaining 56,3% is influenced by other factors outside this research. Keywords  : awareness of the laws and regulation, commitment of organization, role of APIP, and SAKIP

scholarly journals Mental Budgeting dan Motivasi Terhadap Pengelolaan Keuangan Individu

2021 ◽  
Vol 6 (2) ◽  
pp. 175-182
Author(s):  
Eka Rosalina ◽  
Rida Rahim ◽  
Tafdil Husni ◽  
Fany Alfarisi
Keyword(s):  
Hypothesis Testing ◽  
Financial Management ◽  
Questionnaire Survey ◽  
Random Sampling ◽  
Sampling Techniques ◽  
Multiple Linear Regressions ◽  
Human Individual ◽  
Mental Budgeting ◽  
Positive Effect ◽  
Linear Regressions

Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental budgeting and motivation on the financial management of individuals. This research was conducted through a questionnaire survey distributed to polytechnic students in 2021 who had taken budget and financial management courses. The sample from this study was 108 samples using Slovin and random sampling techniques. It was then continued with hypothesis testing using multiple linear regressions. The results of this study state that mental budgeting has a positive effect on individuals' financial management, and motivations positively affect personal financial management.

Sign in / Sign up

Export Citation Format

Share Document