scholarly journals Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Hidayatul Khusnah
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Moral Intensity ◽  
Ethical Culture ◽  
Analysis Techniques ◽  
Organizational Ethical Culture ◽  
Testing Data ◽  
Positive Effect ◽  
Whistleblowing Intention

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention    

scholarly journals T he E ffect of Organizational Ethical Culture as A Moderating Variable in Ethical Decision Making o n Tax Consultants

2021 ◽  
Vol 10 (4) ◽  
pp. 256-260
Author(s):  
Wiwik Tiswiyanti ◽  
◽  
Prof. Dr. H. Haryadi ◽  
Dr. Hj. Sri Rahayu ◽  
Dr. Enggar Diah Puspa Arum ◽  
...  
Keyword(s):  
Decision Making ◽  
Significant Influence ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Ethical Culture ◽  
Ethical Decisions ◽  
Organizational Ethical Culture ◽  
Analysis Technique ◽  
Indirect Relationship ◽  
The Relationship

This study aims to analyze the effect of experience on ethical decisions and the influence of organizational ethical culture in moderating the relationship between experience and ethical decisions in tax consultants in the Sumatran Region including Lampung, Bangka Belitung, Palembang and Jambi consisting of 139 respondents. The analysis technique uses SEM WarpPLS with the help of the WarpPLS 7.0 application. The findings in this study, indicate that there is no significant effect between experience and ethical decisions and in an indirect relationship between experience and ethical decisions with organizational ethical culture as a moderating variable showing the results, organizational ethical culture can moderate the relationship with a significant influence. The research has met the requirements of the SEM-WarpPLS fit model.

Ethical Decision-Making in Schools

2020 ◽  
Author(s):  
Özgür Önen ◽  
Burcu Tibet
Keyword(s):  
Decision Making ◽  
Intensity Factor ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Theoretical Models ◽  
Intimate Relationship ◽  
Moral Intensity ◽  
Educational Organizations ◽  
Factors Affecting ◽  
Ethical Decisions

How many times do people encounter an ethical dilemma within a day? Many of them, probably, say more than one. Frequently encountering ethically questionable situations which have heavy costs to both business and educational organizations is very common. It is crucial to understand how teachers, for example, make decisions when they are faced with ethically questionable situations, such as intimate relationship offers or dishonest grading desires. Indeed, every individual involved with schools—not only teachers, but principals, students, and even parents—are faced with ethically questionable situations, forcing them to choose between right and wrong, possibly benefiting themselves or the ones they are close to and/or harming innocent others. So, increasing knowledge on how individuals make judgments and act when they are confronted a dilemma is important. Which factors affects ethical decisions? Do people simply choose the options granting their positions or beneficial for them in some way? A review of theoretical models of ethical decision-making revealed that existing models need to be modified in order to cover some ignored aspects. Additionally, there seems to be a need to add new constructs to the moral intensity factor: ease of the act and magnitude of the gain are possible issue contingents to be considered. Furthermore, empirical findings, in general, present contradictory results on proposed factors affecting ethical decision-making. However, some factors, such as moral intensity and reward–sanction systems, were found to consistently affect decisions on ethically questionable issues. There are, nonetheless, many finer points to be understood regarding what exactly is happening when people face dilemmas. This suggests new studies need to be conducted.

scholarly journals The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization

2021 ◽  
Vol 1 (1) ◽  
pp. 91
Author(s):  
Lukita Tripermata ◽  
Syamsurijal AK Syamsurijal AK ◽  
Tertiarto Wahyudi ◽  
Luk Luk Fuaddah
Keyword(s):  
Structural Equation ◽  
Equation Modeling ◽  
Ethical Culture ◽  
Moderating Effects ◽  
Fraud Prevention ◽  
Organizational Ethical Culture ◽  
Asset Planning ◽  
The Relationship ◽  
Positive Effect ◽  
Whistleblowing Intention

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention.

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