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 Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

scholarly journals Impact of Cristiano Ronaldo’s Attractiveness as Brand Ambassador Towards Brand Awareness Shopee

2021 ◽  
Vol 5 (2) ◽  
pp. 135-147
Author(s):  
Calvin Gunawan ◽  
Daniel Susilo
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Sampling Technique ◽  
Brand Awareness ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Brand Ambassadors ◽  
Positive Effect

Shopee is one of the consumer-to-consumer (C2C) e-commerce sites in Indonesia. Shopee often collaborates with domestic and international celebrities to become brand ambassadors, one of which is Cristiano Ronaldo. This study aims to determine whether there is an influence and how much influence the attractiveness of Cristiano Ronaldo on Shopee brand awareness. The sample in this study were 400 respondents. The sampling technique in this study was using purposive sampling technique. The data collection method used a questionnaire. The analysis technique used is simple linear regression through SPSS staticstic 24 software. The findings of this study are that there is an influence between the attractiveness of Cristiano Ronaldo to Shopee's brand awareness of 3.3%. The results of this study indicate that the attractiveness of Cristiano Ronaldo has a significant and positive effect on Shopee brand awareness.Keywords: Attraction, Brand Awareness, Shopee.

scholarly journals MANAJEMEN KEARSIPAN DALAM PENYELENGGARAAN ADMINISTRASI NEGARA DI KANTOR KEJAKSAAN NEGERI PADANG

2021 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Rizki Aprison ◽  
Syamsir Syamsir
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Descriptive Analysis ◽  
Precise Description ◽  
Comprehensive Overview ◽  
Purposive Sampling ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
State Administration ◽  
Data Collection Technique

This research was conducted at the Padang Public Prosecutor's Office to describe archival management in the administration of state administration in the Padang District Attorney's office. The data collection technique was carried out by purposive sampling and snowball techniques, which means that data collection was carried out based on direct field results taken from interviews until the data obtained was saturated at the Padang District Attorney's office. The data analysis technique used in this research is descriptive analysis, which is to provide a comprehensive overview of the research. With the various methods used, it is hoped that this research can provide a clear and precise description of the data and problems that exist later. Archival management at the prosecutor's office has been carried out quite well, but the facilities and infrastructure are still simple and there are no archivist employees. However, the Padang District Attorney's office is trying to fix the problems of archival management with the attention of the leadership to the employees who manage the archives, adding facilities and infrastructure for archiving and as soon as possible to destroy archives that are no longer in use.

scholarly journals Pengaruh Tingkat Kesejahteraan Karyawan, Komunikasi, dan Lingkungan Kerja terhadap Semangat Kerja Karyawan di SMK 1 Islam Taruna Krembung Sidoarjo

2019 ◽  
Vol 3 (2) ◽  
pp. 85
Author(s):  
Dewi Andriani ◽  
Bayu Hari Prasojo ◽  
Machfudz Efendi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Quantitative Methods ◽  
The Other ◽  
Variable Level ◽  
Analysis Technique ◽  
Data Collection Technique

The purpose of this study was to find out how much influence the variable level of welfare, communication, and work environment had on the work morale of teachers and employees of SMK 1 ISLAM TARUNA KREMBUNG-SIDOARJO simultaneously. This research was conducted with quantitative methods. The data collection technique used was a questionnaire with a sample of 34 people. The data analysis technique used in this study is multiple linear regression using the SPSS program. The results of the study based on the F test show that the level of welfare, communication, and work environment together influence the work morale of teachers and employees. While based on the t test, the variable level of welfare and work environment does not significantly influence work morale. While communication has a significant effect and has the largest t-count compared to the other variables.

scholarly journals Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi

2019 ◽  
Vol 29 (2) ◽  
pp. 547
Author(s):  
Kadek Ayu Mika Dwi Riantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Data Analysis ◽  
Locus Of Control ◽  
Data Collection ◽  
Information Asymmetry ◽  
Questionnaire Data ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.

scholarly journals PENGARUH KEPERCAYAAN DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE PADA TOKOPEDIA.COM DI JAKARTA PUSAT

2018 ◽  
Vol 3 (1) ◽  
pp. 126-145
Author(s):  
Heksawan Rahmadi ◽  
Deni Malik
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Perceived Risk ◽  
Total Sample ◽  
Consumer Confidence ◽  
Purchasing Decisions ◽  
Analysis Technique ◽  
Negative Effect ◽  
Data Collection Technique ◽  
Positive Effect

This research aim to determine : (1) the effect of trust toward on purchasing decisions on Tokopedia at Central Jakarta. (2) the effect od perceived risk towardon purchasing decisions on Tokopedia at Cental Jakarta. (3) the effect of trust and perceived risk toward on purchasing decisions on Tokopedia at Central Jakarta. The type of research used in this study was a survey. The population in this study was citizens of Central Jakarta familiar with Tokopedia.com site. The total sample of 150 people. The data collection technique used in this study was quuestionnaire that has been tasted for validly and reliability. The data analysis technique employed in this study to answer the hypothesis was multiple regressions. The result of this study shows that : (1) There is a positive effect of trust toward on purchasing decisions on Tokopedia at Central Jakarta. It is proven from the value of 4,020 with 0,000 significance value of less than 0,05 (0,000<0,05). (2) There is a negative effect of perceived risk toward on purchasing decisions on Tokopedia at Central Jakarta. It is proven from the value of -0,796 with 0,428 significance value of more than 0,05 (0,428>0,05). (3) There is a positive effect of trust and perceived risk toward on purchasing decisions on Tokopedia at Central Jakarta. It is proven from the value of 8,354 with 0,000 significance value of less than 0,05 (0,000<0,05). Based on this, it is recommended to continue to boost consumer confidence by minimizing the risks that exist in electronic commerce transactions in order to achieve customer satisfaction so that recommend the purchase to others.

scholarly journals Analisis Penangan Keluahan Terhadap Loyalitas Nasabah pada PT. BPRS Seprovinsi Lampung

2020 ◽  
Vol 16 (1) ◽  
pp. 1-6
Author(s):  
Ditta Nur Hidayanti
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Customer Loyalty ◽  
Mobile Banking ◽  
Questionnaire Data ◽  
Simple Linear Regression ◽  
Data Collection Tool ◽  
Purposive Sampling ◽  
Data Collection Technique

The purpose of this research is to find and analyze the handling of complaints against customer loyalty at PT. SRBs in the Province of Lampung. This research is a quantitative study with a questionnaire data collection tool that is distributed to customers of PT. SRBs in the Province of Lampung. The sample used in this study was 100 customers, with a purposive sampling data collection technique. Analysis of the data used in this study is a simple linear regression data analysis. The results found that the handling of complaints can affect customer loyalty of PT. SRBs in the Province of Lampung. The magnitude of the effect of handling complaints on loyalty is 49.3%. Therefore to maintain customer loyalty PT. BPRS in Lampung Province can make various options such as improving service quality, increasing satisfaction, perceived value, E-Servqual and using mobile banking.Tujuan dilakukannya penelitian ini adalah untuk menemukan dan menganalisa penanganan keluhan terhadap loyalitas nasabah pada PT. BPRS sePropinsi Lampung. Penelitian yang dilakukan ini merupakan penelitian kuantitatif dengan alat pengumpulan data angket yang disebarkan kepada nasabah PT. BPRS sePropinsi Lampung. Sampel yang digunakan dalam penelitian ini adalah 100 orang nasabah, dengan teknik pengumpulan data purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis data regresi linier sederhana. Hasil penelitian menemukan bahwa penanganan keluhan dapat mempengaruhi loyalitas nasabah PT. BPRS sePropinsi Lampung. Besarnya pengaruh penanganan keluhan terhadap loyalitas adalah 49.3%. Oleh sebab itu untuk mempertahankan loyalitas nasabah PT. BPRS sePropinsi Lampung dapat melakukan berbagai opsi seperti peningkatan kualitas layanan, meningkatkan kepuasan, persepsi nilai, E-Servqual dan penggunaan mobile banking. 

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN

2019 ◽  
Vol 2 (2) ◽  
pp. 49-58
Author(s):  
Asrini Asrini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Significant Positive Effect ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP

Sign in / Sign up

Export Citation Format

Share Document