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 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.

Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment

2017 ◽  
Vol 2 (2) ◽  
pp. 09-14
Author(s):  
Raja Adri Satriawan Surya ◽  
Arumega Zarefar ◽  
Nanda Fito Mela
Keyword(s):  
Police Officers ◽  
Police Department ◽  
Original Data ◽  
Jel Classification ◽  
Professional Commitment ◽  
Whistle Blowing ◽  
Behaviour Factor ◽  
Finance Department ◽  
Control Behaviour ◽  
Whistleblowing Intention

Objective - This study aimed to examine the effect of perceived behaviour control and professional commitment to the interest of doing whistleblowing. This research was conducted at the police department in Riau province. Methodology/Technique - The sample in this study was taken by using the method of data collection is called purposive sampling. The samples used in this research were 90 respondents which were all police officers working in the finance department. Data were analysed using SPSS version 20. Findings - The results showed that perceived behaviour control affects the interests do whistle blowing. Secondly, professional commitments do affect the interest of whistle blowing. Novelty - The research contributes to the related literature with its original data. Type of Paper: Empirical Keywords: Police Sector; Perceived Behaviour Control; Professional Commitment; Whistleblowing Intention and SPSS. JEL Classification: J53, M41, M54.

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 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 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 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.

scholarly journals Corporate budget governance through the operating managers engagement: Does locus of control matter?

2021 ◽  
Vol 17 (1) ◽  
pp. 39-50
Author(s):  
Anissa Dakhli
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Locus Of Control ◽  
Developing Country ◽  
Organizational Setting ◽  
Personality Variable ◽  
Negative Effect ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect

The current study aims to investigate the relationship between budgetary participation and job satisfaction, moderated by the personality variable, locus of control. The data is gathered via a questionnaire administered to 75 managers from Tunisian hotels. To test the hypothesis of this study, moderated regression analysis was performed. Our results in a developing country setting confirm the contingent aspect of budgetary participation and show that the locus of control moderates the budgetary participation effects on job satisfaction. Budgetary participation was found to have a positive effect on internal managers while having a negative effect on external managers. The results suggest that it is necessary for Tunisian hotels to focus on the broader context in which budgetary participation is used. This latter has two aspects: structural and behavioral. The success of budget participation certainly depends on the organizational setting in which it is used but also on the psychological willingness of actors involved to develop and succeed in such budgetary practice.

Seller Reputation: Individual, Collective, and Institutional Factors

2012 ◽  
Vol 7 (1) ◽  
pp. 49-69 ◽  
Author(s):  
Stefano Castriota ◽  
Marco Delmastro
Keyword(s):  
Jel Classification ◽  
Large Set ◽  
Horizontal Differentiation ◽  
Firm Age ◽  
Firm Reputation ◽  
Intrinsic Motivations ◽  
Negative Effect ◽  
Seller Reputation ◽  
Collective Reputation ◽  
Positive Effect

AbstractIn this paper, we study firm reputation by investigating the interaction between individual reputations of Italian wineries and a large set of (possible) determinants. With respect to winery reputation, we find a positive effect for firm age and size and producer's intrinsic motivations and a negative effect for outsourcing, while horizontal differentiation, ownership status, and hiring well-known consultants play no role. Further, collective reputation and institutional regulation exert a significantly positive effect on individual reputation. (JEL Classification: L14, L15)

scholarly journals Leadership Qualities of Defence Officers for meeting Present and Future Requirements

2016 ◽  
Vol 1 (1) ◽  
pp. 63-71
Author(s):  
Ravinder Kumar Gosain ◽  
Parul Agarwal ◽  
Pradeep Singh Siwach
Keyword(s):  
Service Selection ◽  
Armed Forces ◽  
Original Data ◽  
Jel Classification ◽  
Data Type ◽  
Technical Knowledge ◽  
Selection System ◽  
Leadership Qualities ◽  
Field Methodology ◽  
Spss Software

Objective - The objective of this study is to find the qualities expected of an officer for meeting present and future requirements of the battle field. Methodology/Technique - The study was conducted by personally visiting all the Service Selection Centres of the Indian Armed Forces. The response of 449 officers were put through SPSS software system and analysed. Findings – The study reveals that though the present set of OLQs is sufficiently acceptable and no quality needs to be deleted, the recommendation is for technical knowledge and ability to train subordinates to be added to meet present and future requirements. Novelty - The study uses original data. Type of Paper - Empirical Keywords: Leadership Qualities; Officer Like Qualities; Selection system, India. JEL Classification: F52, I20.

scholarly journals PENGARUH KOMISARIS ASING, DIREKTUR ASING DAN KEPEMILIKAN ASING TERHADAP KINERJA INTELLECTUAL CAPITAL

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 132
Author(s):  
Noel S. H. Pradono ◽  
Elizabeth H. Widowati
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Manufacturing Firms ◽  
Multiple Linear Regressions ◽  
Significant Positive Effect ◽  
Statistical Tools ◽  
Foreign Directors ◽  
Positive Effect ◽  
Linear Regressions

AbstractThis research aims to determine the effect of foreign commissioners, foreign directors and foreign ownership on intellectual capital performance of manufacturing firms in Indonesia Stock Exchange during 2012-2015. The sample used in this research composed of 20 companies with a span of 4 years or as many as 80 observations. This study used multiple linear regressions as statistical tools. The results are the proportions of foreign directors have significant positive effect on the intellectual capital performance while the proportion of foreign commissioners and the proportion of foreign ownership are not proven to have a significant effect on the intellectual capital performance.Keywords: intellectual capital performance, foreign commissioner, foreign director, foreign ownership

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