scholarly journals Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating

IJAcc ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 60-77
Author(s):  
Rizka Mukhlisiah ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Data Collection ◽  
Positive Influence ◽  
Ethical Conduct ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Whistleblowing Intention

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial

scholarly journals Pengaruh Etika Terhadap Niat Melakukan Whistleblowing Dengan Retaliasi Sebagai Variabel Moderating

IJAcc ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 60-77
Author(s):  
Rizka Mukhlisiah ◽  
Suhairi Suhairi ◽  
Nini Syofriyeni
Keyword(s):  
Data Collection ◽  
Positive Influence ◽  
Ethical Conduct ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Whistleblowing Intention

This study to examine the effect on the ethical conduct by using the whistleblowing intention retaliation as moderating variable on the employees who work in the office BPKP West Sumatra Province and Inspectorate West Sumatra Province. The data used are primary data by using a questionnaire. The samples using the method of data collection is called purposive sampling, ie employees who work at BPKP West Sumatra Province and employees working in the Inspectorate of West Sumatra Province. The number of samples that can be used as many as 80 respondents. Data were analyzed using analysis techniques PLS (Partial Least Square) through software SmartPLS. The results showed that ethics can not affect the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. Furthermore retaliation positive influence on the intention do whistleblowing employees BPKP West Sumatra Provincial and Inspectorate West Sumatra Provincial. The results also show that retaliation can not moderate the intentions of doing ethics whistleblowing employees BPKP West Sumatra and Inspectorate West Sumatra Provincial

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Pengaruh Insentif dan Budaya Organisasi terhadap Komitmen Organisasi

2020 ◽  
Vol 2 (3) ◽  
pp. 587
Author(s):  
Cynthia Dewi ◽  
Joyce Angelique Turangan
Keyword(s):  
Organizational Culture ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Positive Influence ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling

In this study there are 3 variables used, namely incentives, organizational culture, and organizational commitment. X1 = incentives, X2 = organizational culture, and Y = organizational commitment. Incentives in the form of rewards, awards or benefits provided to employees for their hard work given to the company, so that indirectly foster their loyalty to the company. While organizational culture is a belief in the values that are embraced, and trusted, which values are the guidelines for every employee of the organization in carrying out organizational activities. And for organizational commitment is where employees in this organization want to remain part of the organization's members and want to do anything to remain in the organization. the purpose of this study was to determine the effect of incentives and culture on organizational commitment. The data used in this study are primary data. and this research data is processed using PLS-SEM (Partial Least Square - Structural Equation Modeling). The choice of using PLS-SEM is because the sample used in the study was relatively small, namely 26 people. Which is because the population used in this study is small. The population consists of employees of PT. Rizky Indah Makmur. From the results of this study, the fact is that there is a positive influence between the incentives and organizational culture on organizational commitment.Pada penelitian ini terdapat 3 variabel yang digunakan yaitu insentif, budaya organisasi, dan komitmen organisasi. X1= insentif, X2= budaya organsisi, dan Y= komitmen organisasi. Insentif adalah berupa imbalan, penghargaan atau tunjangan yang diberikan kepada karyawan atas kerja keras mereka yang mereka berikan kepada perusahaan, agar mereka secara tidak langsung menumbuhkan loyalitas mereka kepada karyawan. Sedangkan budaya organisasi adalah kepercayaan yang dianut akan nilai-nilai yang dipercayai, yang mana nilainilai tersebut sebagai pedoman setiap karyawan organisasi dalam menjalankan kegiatan organisasi. Dan untuk komitmen organisasi adalah situasi dimana karyawan pada organisasi tersebut ingin tetap menjadi bagian dari anggota organisasi tersebut dan ingin melakukan apa pun agar tetap berada di dalam organisasi tersebut. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif dan budaya organisasi terhadap komitmen organisasi. Data yang digunakan dalam penelitian ini merupakan data yang bersifat data primer. Yang mana data penelitian ini diolah menggunakan PLS-SEM (Partial Least Square - Structural Equation Modeling). Pemilihan penggunaan PLS-SEM dikarenakan sample yang digunakan dalam penelitian relatif kecil, yaitu 26 orang. Yang mana hal tersebut disebabkan karena populasi yang digunakan dalam penelitian ini kecil. Populasi tersebut terdiri dari karyawan-karyawan PT. Rizky Indah Makmur Dari hasil penelitian ini didapatkan bahwa terdapat pengaruh positif antara indentif dan budaya organisasi terhadap komitmen organisasi.

scholarly journals ECO-FRIENDLY CONSUMERS IN THE FOURTH INDUSTRIAL REVOLUTION: ACADEMIC SOCIETY, GREEN CUSTOMERS, AND ECO LABELLING

2018 ◽  
Vol 1 (2) ◽  
pp. 91-106
Author(s):  
Yanti Budiasih
Keyword(s):  
Purchase Intention ◽  
Negative Influence ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Green Product ◽  
Green Advertising ◽  
Green Packaging ◽  
Significant Positive Influence

This analytical descriptive research aims to find out the relationship between the investigated variables. These variables had been previously tested hence this study made several modifications. The   data  consisted  of   primary   data  and  involved   150   students   of  Ahmad   Dahlan   Economics School  as the  respondents.  The  research variables  were divided  into  exogenous  variables (i.e.,  eco  labeling,   eco  knowledge, green  product,   green  packaging  and   green  advertising)   and endogenous  variables (i.e.,  purchase  intention  and green  customer).  The  data analysis  technique was the Partial Least Square (PLS) by using SmartPls software. Based on the results of hypothesis testing, it can be concluded that: eco-knowledge has a significant negative influence on purchase intention; eco-knowledge has a significant negative influence on green customers; eco-labeling has a significant positive influence on purchase intention; eco-labeling has a significant negative influence on green customer; green product has a  significant positive influence on purchase intention; green product has a significant positive influence on green customer; green packaging has an insignificant influence on purchase intention; green packaging has an insignificant influence on green customer; green advertising has a significant negative influence on purchase intention; green advertising has a significant positive influence on green customer; and purchase intention has a significant positive influence on green customer.

scholarly journals Enhancing Competitiveness of Creative Industries: SME in West Sumatra

2018 ◽  
Vol 7 (3.30) ◽  
pp. 544
Author(s):  
Tafdil Husni ◽  
Rida Rahim ◽  
Desyetti . ◽  
Yurniwati .
Keyword(s):  
Competitive Advantage ◽  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Secondary Data ◽  
Creative Industries ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
West Sumatra ◽  
Small Industries

This research is conducted to identify the competitiveness of creative industries in West Sumatra based on market orientation, entrepreneurial orientation, and competitive advantage. Variables used in this research are competitiveness, market orientation, entrepreneurship orientation, and competitive advantage. The method of collecting primary data are obtained through questionnaires and guided interviews. The primary data used are from survey to small industries and secondary data are from Department of Industrial and Trade Cooperatives (Diskoperindag) and Department of Tourism of West Sumatra. Hypothesis is tested using Partial Least Square (PLS) method. The research found that the increase of competitiveness will be reached if the company has competitive advantage and the manager/owner of creative industry is entrepreneurial-oriented. This entrepreneurial orientation influence competitiveness directly or mediated by competitive advantage. Whereas, market orientation cannot create creative industry’s competitiveness either directly or mediated by competitive advantage. 

The role of consumer happiness in brand loyalty: a model of the satisfaction and brand image in fashion

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pedro Cuesta-Valiño ◽  
Pablo Gutiérrez-Rodríguez ◽  
Estela Núnez-Barriopedro
Keyword(s):  
Consumer Satisfaction ◽  
Brand Image ◽  
Least Square Method ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Content Type ◽  
Partial Least Square Method

Purpose The study of the antecedents to loyalty is of great interest to both academics and professionals in the context of fashion consumption. The purpose of this paper is to define a SEM model, in which brand image and its dimensions, as well as consumer satisfaction and consumer happiness as mediators, are explained as antecedents to loyalty. Design/methodology/approach A transversal descriptive study based on primary data were, therefore, carried out using a survey with a sample of 2,515 consumers representing the Spanish population. The Partial Least Square method was applied to test the hypotheses. Findings The results of this research tell us which variables have a positive influence on consumer loyalty to fashion brands, where brand image, satisfaction and consumer happiness are the determining variables of loyalty. Research limitations/implications This model has important implications and contributes both to the literature and to the choice of differentiation and brand positioning strategies for marketing to a global and highly competitive market. Originality/value One of the novelties of this study is the fact that it considers the consumer happiness variable as an antecedent to loyalty in the fashion consumer sector.

scholarly journals PERAN KEPUASAN PELANGGAN DALAM MEMEDIASI PERSEPSI NILAI DAN PENGALAMAN TERHADAP NIAT MEMBELI KEMBALI (Studi kasus pada Toyota Avanza di Kota Denpasar)

2019 ◽  
Vol 8 (6) ◽  
pp. 3902
Author(s):  
Ketut Adi Ananta Shantika ◽  
Putu Yudi Setiawan
Keyword(s):  
Data Collection ◽  
Customer Satisfaction ◽  
Perceived Value ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Probability Method ◽  
Repurchase Intention ◽  
Purposive Sampling ◽  
The Future

Company should consider some factors affects repurchase intention, to increase company’s income. Goal of this research is to knowing the effect of perceived value, experience and customer satisfaction as a cause factor to the repurchase intention. This research applied in automotive product, with brand Toyota Avanza in Denpasar City, Bali – Indonesia. Sample used are 124 respondents, with non-probability method, especially purposive sampling. Data collection did by giving questionnaire through offline and online. Analytic techniques used are Partial Least Square and Sobel Test to testing the mediating effect. Based on this analysis, found that perceived value, experience, and customer satisfaction significantly and positively affects repurchase intention directly, beside that perceived value and experience indirectly affects repurchase intention through customer satisfaction as a mediator. This results shows, better perceived value has by the costumers, better customers’ experiences, better customer satisfaction could increase the intention to repurchase in the future for the same product. This research implies, Toyota-Astra Motor company should adding luxury value to Toyota Avanza, redesigning interior and exterior had by Toyota Avanza, and add some features that can increasing the customers’ intention to repurchasing Toyota Avanza in Denpasar City at the future.

scholarly journals Peran Kepuasan Pelanggan dalam Memediasi Pengaruh Servicescape terhadap

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Kenny Roz
Keyword(s):  
Data Collection ◽  
Customer Satisfaction ◽  
Path Analysis ◽  
Service Sector ◽  
Research Data ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Techniques ◽  
Business People ◽  
Revisit Intention

In the current millennial era, guiding business people, especially in the service sector, to provide the best service. This study aims to analyze the effect of servicescape on revisit intention with customer satisfaction as a mediating variabel. Data collection was obtained by distributing questionnaires online. The population in this study were visitors to Roketto cafe Malang with purposive sampling as a sample determination with the criteria of having visited at least once. The sample used in this study were 186 respondents. The research data were analyzed using path analysis techniques with analysis tools using Partial Least Square (PLS). The facts found in this study are servicescape has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on revisit intention, servicescape has a positive and significant effect on revisit intention, and servicescape has a positive and significant effect on revisit intention through customer satisfaction.

scholarly journals TRUST AND HABIT AS KEY SUCCESS ON DIGITAL CONSUMING BEHAVIOR IN INDONESIA MEDIATED BY BEHAVIOR INTENTION

2019 ◽  
Vol 3 (02) ◽  
pp. 16
Author(s):  
Daduk Mansur ◽  
Ernie Sule ◽  
Dwi Kartini ◽  
Yevis Marty Oesman
Keyword(s):  
New Technology ◽  
Positive Influence ◽  
Partial Least Square ◽  
Internet User ◽  
Least Square ◽  
Primary Data ◽  
Success Factor ◽  
Fundamental Factor ◽  
Behavior Intention ◽  
Buying Behaviour

<p><em>Personal perception as a fundamental factor on consumer buying behaviour especially on online shopping, triggered by internet access all over the world. In Indonesia personality aspect becomes a key factor regarding new technology adoption. Big internet user not yet automatically increased the use of e-commerce. Indonesia has big potential market for e-commerce. Unfortunately, the e-commerce user in Indonesia is still 12% from total internet user in Indonesia. It is very important to find factors i.e. Trust (T) and Habit (H), which affects the use behaviour of e-commerce. This study aims to  find out the perfect model that fits the use behaviour of e-commerce in Indonesia. In this study,we conduct literature review and primary data survey. Statistical result is analysed using war Partial Least Square (PLS) with 547 respondents from 4 e-commerce providers user. We found that T (Trust) and H (Habit) have positive influence on Behaviour Intention (BI), BI positive influence on Use Behaviour (UB) e-commerce. Based on the results, we build a fit model and validate the data regarding e-commerce user behaviour. The fit model is expected to guide provider to find the key success factor in e-commerce business in Indonesia and are expected to become an innovation and important factors as an academic contribution. Based on these results we recommend operator to build good perception regarding Habit (H) and Trust (T).</em><em> </em></p><strong><em>Keywords</em></strong><em>: Habit; Trust<strong>, </strong>Behavior Intention, Use Behavior</em>

scholarly journals Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention

Akuntabilitas ◽  
2020 ◽  
Vol 13 (2) ◽  
pp. 175-190
Author(s):  
Erine Saskia Anggraini ◽  
Reskino Reskino
Keyword(s):  
Data Analysis ◽  
Organizational Justice ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Analysis Tool ◽  
Area Sampling ◽  
Data Analysis Tool ◽  
Whistleblowing Intention ◽  
Employee Fraud

This study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intentions

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