scholarly journals ANALISIS NORMA SUBYEKTIF, SIKAP TERHADAP PERILAKU DAN PERSEPSI KENDALI PERILAKU TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING

2019 ◽  
Vol 1 (1) ◽  
pp. 105-122
Author(s):  
Putu Nuniek Hutnaleontina ◽  
I Wayan Sudiana ◽  
Ni Putu Widya Astuti
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Census Data ◽  
Behavioral Control ◽  
Subjective Norms ◽  
District Attorney ◽  
Behavior Control ◽  
Independent Variables ◽  
Analysis Technique

The purpose of this study was to examine the factors that influence employee intention to conduct whistleblowing actions based on the Theory of Planned Behavior (TPB) proposed by Ajzen and Fishben (1988). The variables used in this study are subjective norms, attitudes toward behavior and perceptions of behavior control as independent variables and the intention to conduct whistleblowing as the dependent variable. This research was conducted at the Tabanan District Attorney. The number of samples taken was 65 employees, with saturated sampling method (census). Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. This analysis is used to calculate the magnitude of the influence of subjective norms, attitudes toward behavior and perceptions of behavioral control on the intention to conduct whistleblowing actions. The results of this study state that subjective norms have a significant effect on employee intention to conduct whistleblowing actions. In addition, attitudes towards behavior also have a significant effect on employees' intention to conduct whistleblowing actions. Perceptions of behavioral control also have a significant effect on employee intentions to carry out whistleblowing actions.

scholarly journals PENGARUH NORMA SUBJEKTIF TERHADAP NIAT BELI KONSUMEN NON-MUSLIM PADA PRODUK MAKANAN HALAL DI SURABAYA

2020 ◽  
Vol 7 (4) ◽  
pp. 687
Author(s):  
Nur Adila Wulandari ◽  
Ririn Tri Ratnasari
Keyword(s):  
Data Collection ◽  
Purchase Intention ◽  
Sampling Method ◽  
Positive Relationship ◽  
Behavioral Control ◽  
Sampling Technique ◽  
Subjective Norms ◽  
Significant Positive Relationship ◽  
Analysis Technique ◽  
Halal Food

This study aims to determine the effect of subjective norms on the buying intentions of non-Muslim consumers on halal food products in Surabaya. This study uses a quantitative approach. Data collection techniques are by distributing online questionnaires to 75 respondents who are non-Muslim domiciled in Surabaya and are at least 17 years old. The analysis technique used is Regression. The sampling method is conducted using a purposive sampling technique. The results of this study indicate that subjective norms have a significant positive relationship with purchase intention.Keywords: Halal Food, Subjective Norms, Behavioral Control, Purchase Intention

scholarly journals NIAT KONSUMEN LANSIA MENGONSUMSI SUPLEMEN MULTIVITAMIN YANG DIMODERASI MOTIF UNTUK SEHAT

2018 ◽  
pp. 309
Author(s):  
Anak Agung Gede Satrya Anggara Putra ◽  
Ni Wayan Sri Suprapti ◽  
Ni Nyoman Kerti Yasa
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Behavioral Control ◽  
Consumer Attitudes ◽  
The Elderly ◽  
Behavior Control ◽  
Multivitamin Supplement ◽  
Analysis Technique ◽  
Multivitamin Supplements

The purpose of this study is to explain the influence of consumer attitudes, normative aspects, aspects of information, and perception of behavioral control on intentions of taking multivitamin supplements, as well as the role of motive for healthy as a moderating variable. The population in this study were the elderly who had the intention of taking multivitamin supplements. The technique of determining the sample was done by using purposive sampling method with 133 elderly people and domiciled in Denpasar as respondent. Questionnaire as research instrument and the moderated regression analysis as analysis technique in this research. The results showed that consumer attitudes and normative aspects had a negative and significant effect on intention of multivitamin supplement, while the information aspect and perception of behavior control had positive and significant effect on intention of multivitamin supplement. Motives for healthy are able to moderate the influence of consumer attitudes, normative aspects, aspects of information, and perceptions of behavioral control against intention to consume multivitamin supplements.

scholarly journals Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan

2019 ◽  
pp. 899
Author(s):  
Komang Sukma Saraswati ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Organizational Culture ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Revenue Management ◽  
Sampling Method ◽  
Surveys And Questionnaires ◽  
Sampling Technique ◽  
Management Agency ◽  
Analysis Technique

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, discipline, and competence simultaneously had a significant effect on supervisory performance. This shows that the implementation of a good organizational culture, the application of discipline and the establishment of competency standards for employees, the performance of supervision will improve. Partially organizational culture, discipline, and competence also influence supervisory performance. This shows that with the implementation of a good organizational culture, discipline and competence can improve supervisory performance. Keywords: Organizational culture, discipline, competence

scholarly journals Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan

2020 ◽  
Vol 4 (1) ◽  
pp. 63
Author(s):  
Ratna Arizka Primasari ◽  
Fidiana Fidiana
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Research Result ◽  
Professional Commitment ◽  
Behavior Control ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Positive Effect

AbstractThis research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occur. Keywords: Fraud seriousness rate; Moral intensity; Professional commitment, Whistleblowing.  Abstrak Kajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yang tinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakan whistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan seriusKatakunci: Intensitas moral; Keseriusan kecurangan; Komitmen profesional; Whistleblowing.

scholarly journals Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

2021 ◽  
Vol 31 (2) ◽  
pp. 349
Author(s):  
Ni Kadek Lia Natalia ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Statements ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Illegal Acts ◽  
Positive Effect ◽  
Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

scholarly journals COVID 19: THE IMPACT OF DEMAND, SUPPLY, AND LABOR

2020 ◽  
Vol 4 (5) ◽  
pp. 60-73
Author(s):  
Hantono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Regression Model ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
The Impact

This study aims to determine the effect of 1) demand, 2) supply, 3) labor, 4) covid 19. The sampling in this research was conducted by using a incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met criteria. With multiple linear regression analysis, it shows that the demand, supply, labor both partial and simultaneous have significant effect on covid 19. It can be concluded that mitigation of demand, supply, labor towards covid 19. The results of t test showed that demand is approved and indicates demand has great impact on affecting the covid 19, supply is not approved and indicates supply has less impact on affecting the covid 19, labor is approved and indicates labor has great impact on affecting the covid 19. The results of f test showed that both of the independent variables are simultaneously affecting the covid 19. The result of R Square of the regression model is 0.216 which shows that 21,6 % of mitigation of covid 19 can be explained by demand, supply, labor. Whereas, the 78,4% of covid 19 variable can be explained by other factors or variables which are not examined in this research.

scholarly journals Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

2020 ◽  
Vol 30 (2) ◽  
pp. 319
Author(s):  
Ni Luh Putu Eka Suarniti ◽  
Maria M. Ratna Sari
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting Fraud ◽  
Collection Method ◽  
Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

scholarly journals ANTESEDEN NIAT MEMBELI PRODUK KOSMETIK RAMAH LINGKUNGAN THE FACE SHOP DI KOTA DENPASAR

2019 ◽  
Vol 8 (3) ◽  
pp. 1872
Author(s):  
Ida Ayu Putu Eka Erawati Dewi ◽  
Ni Made Rastini
Keyword(s):  
Purchase Intention ◽  
Customer Value ◽  
Sampling Method ◽  
Behavioral Control ◽  
Subjective Norms ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
The Face ◽  
The City ◽  
Positive Effect

The purpose of this study was to find out the antecedents of the intention to buy the face shop environmentally friendly cosmetic products in the city of Denpasar. This research was conducted in Denpasar City. The number of samples taken was 100 samples using the purposive sampling method. Data collection was done by questionnaire with a 1-5 Likert scale. The analysis technique used is the analysis of Multiple Linear Regression. Based on the results of the analysis it was found that customer value had a significant positive effect on attitudes, attitudes had a significant positive effect on purchase intention, subjective norms had a significant positive effect on purchase intention and behavioral control had a significant positive effect on purchase intention. The face shop should build good relationships with consumers by becoming a listener and providing solutions to consumer cosmetic needs. The strategy that can be applied to the face shop to increase the intention to buy consumers is to be able to carry out promotions into customer specific targets every month or use vouchers. Keywords: customer value, attitude, subjective norms, behavioral control, purchase intention

PENGARUH ORIENTATION MARKET DAN PRODUCT INNOVATION TERHADAP PERFORMANCE MARKETING PADA PERUSAHAAN PT. NOVAPHARIN GRESIK

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Shinta Dewi
Keyword(s):  
Linear Regression ◽  
Survey Research ◽  
Product Innovation ◽  
Sampling Method ◽  
Analysis Model ◽  
Validity And Reliability ◽  
Independent Variables ◽  
Marketing Performance ◽  
Analysis Technique ◽  
Simultaneous Influence

This aims of this study is to determine the effect of orientation marketing andproduct innovation on performance marketing in PT. Novapharin Gresik. This type ofresearch is survey research and this study uses a quantitative approach. Sampling is doneby using a purposive sampling method that is with certain considerations so that thenumber of samples obtained is 100 people. Data was collected using a questionnaire thathad been tested for validity and reliability and carried out classical assumption tests. Thedata analysis technique used is multiple linear regression. This analysis model is used todetermine the effect of independent variables on the dependent variable. Empirically Theresults of the study show that there is a simultaneous influence of the OrientationMarketing and Product Innovation variables on Performance Marketing and partiallyinfluence, that Orientation Marketing has a positive and significant effect on PerformanceMarketing and Product Innovation has a positive and significant effect on PerformanceMarketing.Keywords: Orientation Marketing, Product Innovation, and Marketing Performance

scholarly journals PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KEADILAN ORGANISASIONAL DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL

2018 ◽  
Vol 8 (2) ◽  
pp. 845
Author(s):  
Putu Yoga Arimbawa ◽  
A. A. Sagung Kartika Dewi
Keyword(s):  
Job Satisfaction ◽  
Transformational Leadership ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Organizational Justice ◽  
Primary Data ◽  
Independent Variables ◽  
Analysis Technique ◽  
The World

Organizational commitment is one of the important issues in the world of work. The purpose is to explain the effect of transformational leadership, organizational justice, and job satisfaction on organizational commitment. This research was conducted at Puri Saron Seminyak Hotel. Population is 109 people, in this study the method of determining the sample used using the formula slovin obtained results 52 people. Data collection is done through primary data in the form of questionnaires. The analysis technique used in this study uses multiple linear regression using independent variables of transformational leadership, organizational justice, and job satisfaction. Based on the results of this study, it can be concluded that transformational leadership has a positive and significant effect on the organizational commitment of Hotel Puri Saron Seminyak's employees. Organizational justice has a positive and significant effect on the organizational commitment of employees of Puri Saron Seminyak.

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