Pengalaman Kerja dan Penilaian Profesional Auditor: Bukti dari Mahasiswa di Yogyakarta

Penelitian ini bertujuan untuk mendeteksi pengaruh pengalaman kerja auditor terhadap penilaian profesional auditor. Sebanyak 100 orang responden dari mahasiswa S1 akuntansi dilibatkan dalam penelitian ini. Penelitian ini menggunakan desain eksperimen untuk menguji pengaruh pengalaman kerja auditor terhadap professional judgment auditor yang secara khusus dilihat dari evaluasi lingkungan pengendalian internal untuk perusahaan yang beroperasi di berbagai negara dengan budaya yang berbeda karakteristik dan penilaian fraud risk untuk perusahaan yang beroperasi di berbagai negara dengan budaya yang berbeda karakteristik. Hasil penelitian menunjukkan bahwa lamanya pengalaman kerja auditor berpengaruh terhadap penilaian fraud risk dilihat dari budaya individualisme dan kolektivisme, namun tidak berpengaruh terhadap evaluasi pengendalian internal. Lamanya pengalaman kerja auditor juga tidak berpengaruh terhadap penilaian fraud risk dilihat dari budaya high uncertainty avoidance vs low uncertainty avoidance. Penelitian ini memberikan wawasan kepada kantor akuntan publik, perusahan, dan pemerintah untuk mengetahui bagaimana dalam melihat dan melakukan penilaian terhadap profesional auditor.

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PENGARUH ORIENTASI BUDAYA PENGHINDARAN KETIDAKPASTIAN TERHADAP GAYA BELANJA PADA WISATAWAN NUSANTARA

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v7i4.346 ◽

2018 ◽

Vol 7 (4) ◽

Author(s):

Baiq Handayani Rinuastuti ◽

Rusdan Rusdan ◽

Junaidi Sagir ◽

Darwini Darwini

Keyword(s):

Decision Making ◽

Cultural Orientation ◽

Uncertainty Avoidance ◽

Tourism Industry ◽

Fashion Consciousness ◽

The Many ◽

Manova Analysis ◽

The Relationship ◽

Low Uncertainty ◽

High Uncertainty

This research aim is to get a depth understanding to the potential of difference in shopping style related to the culture orientation to avoid uncertainty in the tourist group. This research was conducted in three tourist sites, namely: Senggigi Beach, Gili Terawangan, and Kuta Beach. With Manova analysis known that tourists who have high uncertainty avoidance orientation tend to have decision-making style that prioritizes; quality, value, well-known brand, loyal to the brand, and confusion because of the many options. While at Travelers who have low uncertainty avoidance orientation tend to have a decision-making style that characterized expenditure: fashion consciousness, orientation recreational, and impulsive. By knowing the relationship between uncertainty avoidance cultural orientation and style tourist spending will bring enormous benefits to the tourism industry and government in promoting the activities of tourist spending, especially for the domestic market segment. Tujuan penelitian ini adalah untuk mendapatkan pemahaman yang mendalam terhadap potensi perbedaan gaya belanja yang terkait dengan orientasi budaya untuk menghindari ketidakpastian dalam kelompok wisatawan. Penelitian ini dilakukan di tiga lokasi wisata, yaitu : senggigi beach, termasuk gili terawangan dan pantai kuta. Dengan analisis manova tahu bahwa wisatawan yang memiliki ketidakpastian tinggi penghindaran orientasi cenderung memiliki gaya pengambilan keputusan yang mengutamakan; kualitas, nilai, merek terkenal, setia kepada merek dan kebingungan karena banyaknya pilihan. Sementara pada wisatawan yang memiliki orientasi penghindaran ketidakpastian rendah cenderung memiliki keputusan-membuat gaya yang dicirikan pengeluaran : Mode kesadaran, orientasi rekreasi dan impulsif. Dengan mengetahui hubungan antara ketidakpastian penghindaran budaya orientasi dan gaya pengeluaran wisata akan membawa manfaat besar bagi industri pariwisata dan pemerintah dalam mempromosikan kegiatan wisata belanja, terutama untuk pasar domestik segmen.Keywords :Shopping style, uncertainty avoidance, domestic travelers

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National Culture and Tax Avoidance of Multinational Corporations

Sustainability ◽

10.3390/su11246946 ◽

2019 ◽

Vol 11 (24) ◽

pp. 6946

Author(s):

Ji Seon Yoo ◽

Ye Ji Lee

Keyword(s):

Multinational Corporations ◽

National Culture ◽

Power Distance ◽

Tax Avoidance ◽

Uncertainty Avoidance ◽

Cultural Dimensions ◽

High Power Distance ◽

Low Uncertainty ◽

High Uncertainty

This study tests the role of national culture in tax avoidance by multinational corporations (MNCs). Hofstede’s four cultural dimensions are used to measure cultural differences across countries: uncertainty avoidance, individualism, masculinity, and power distance. The empirical results of the study imply that MNCs headquartered in countries with low uncertainty avoidance, low individualism, high masculinity, and low power distance engage in a higher level of tax avoidance than MNCs in countries with high uncertainty avoidance, high individualism, low masculinity, and high power distance. In addition, the cultural features of the parent company generally have a stronger influence on group-level tax avoidance than those of its subsidiaries. This study contributes to the literature by presenting empirical evidence of culture as a determinant of tax avoidance by MNCs.

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PENGARUH ORIENTASI BUDAYA PENGHINDARAN KETIDAKPASTIAN TERHADAP GAYA BELANJA PADA WISATAWAN NUSANTARA

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v7i4.337 ◽

2018 ◽

Vol 7 (4) ◽

Author(s):

Baiq Handayani Rinuastuti ◽

Rusdan Rusdan ◽

Junaidi Sagir ◽

Darwini Darwini

Keyword(s):

Decision Making ◽

Cultural Orientation ◽

Uncertainty Avoidance ◽

Tourism Industry ◽

Fashion Consciousness ◽

The Many ◽

Manova Analysis ◽

The Relationship ◽

Low Uncertainty ◽

High Uncertainty

This research aim is to get a depth understanding to the potential of difference in shopping style related to the culture orientation to avoid uncertainty in the tourist group. This research was conducted in three tourist sites, namely: Senggigi Beach, Gili Terawangan, and Kuta Beach. With Manova analysis known that tourists who have high uncertainty avoidance orientation tend to have decision-making style that prioritizes; quality, value, well-known brand, loyal to the brand, and confusion because of the many options. While at Travelers who have low uncertainty avoidance orientation tend to have a decision-making style that characterized expenditure: fashion consciousness, orientation recreational, and impulsive. By knowing the relationship between uncertainty avoidance cultural orientation and style tourist spending will bring enormous benefits to the tourism industry and government in promoting the activities of tourist spending, especially for the domestic market segment. Tujuan penelitian ini adalah untuk mendapatkan pemahaman yang mendalam terhadap potensi perbedaan gaya belanja yang terkait dengan orientasi budaya untuk menghindari ketidakpastian dalam kelompok wisatawan. Penelitian ini dilakukan di tiga lokasi wisata, yaitu : senggigi beach, termasuk gili terawangan dan pantai kuta. Dengan analisis manova tahu bahwa wisatawan yang memiliki ketidakpastian tinggi penghindaran orientasi cenderung memiliki gaya pengambilan keputusan yang mengutamakan; kualitas, nilai, merek terkenal, setia kepada merek dan kebingungan karena banyaknya pilihan. Sementara pada wisatawan yang memiliki orientasi penghindaran ketidakpastian rendah cenderung memiliki keputusan-membuat gaya yang dicirikan pengeluaran : Mode kesadaran, orientasi rekreasi dan impulsif. Dengan mengetahui hubungan antara ketidakpastian penghindaran budaya orientasi dan gaya pengeluaran wisata akan membawa manfaat besar bagi industri pariwisata dan pemerintah dalam mempromosikan kegiatan wisata belanja, terutama untuk pasar domestik segmen.Keywords:Shopping style, uncertainty avoidance, domestic travelers

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Unknown Unknowns: Uncertainty About Risk and Stock Returns

Journal of Financial and Quantitative Analysis ◽

10.1017/s0022109018000480 ◽

2018 ◽

Vol 53 (4) ◽

pp. 1615-1651 ◽

Cited By ~ 28

Author(s):

Guido Baltussen ◽

Sjoerd van Bekkum ◽

Bart van der Grient

Keyword(s):

United States ◽

Stock Returns ◽

Stock Prices ◽

Stock Markets ◽

The United States ◽

Pricing Mechanism ◽

European Stock Markets ◽

Low Uncertainty ◽

High Uncertainty

Stocks with high uncertainty about risk, as measured by the volatility of expected volatility (vol-of-vol), robustly underperform stocks with low uncertainty about risk by 8% per year. This vol-of-vol effect is distinct from (combinations of) at least 20 previously documented return predictors, survives many robustness checks, and holds in the United States and across European stock markets. We empirically explore the pricing mechanism behind the vol-of-vol effect. The evidence points toward preference-based explanations and away from alternative explanations. Collectively, our results show that uncertainty about risk is highly relevant for stock prices.

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Promoting COVID-19 Vaccination: The Interplay of Message Framing, Psychological Uncertainty, and Public Agency as a Message Source

Science Communication ◽

10.1177/10755470211048192 ◽

2021 ◽

pp. 107554702110481

Author(s):

Yan Huang ◽

Wenlin Liu

Keyword(s):

Interaction Effect ◽

Message Framing ◽

Psychological Reactance ◽

Message Design ◽

Public Agency ◽

Message Source ◽

Thought Listing ◽

Loss Frame ◽

Low Uncertainty ◽

High Uncertainty

The study examines how framing, psychological uncertainty, and agency type influence campaign effectiveness in promoting coronavirus disease 2019 (COVID-19) vaccines. A 2 (gain vs. loss frame) × 2 (high vs. low uncertainty) × 2 (national vs. local agency) between-subjects experiment was conducted among Houston residents ( N = 382). Findings revealed that a loss frame was more effective among participants primed with high uncertainty through a thought-listing task; however, it was less persuasive under conditions of low uncertainty due to increased psychological reactance. Moreover, there was an interaction effect between uncertainty and agency type on vaccine beliefs. The study contributes to the framing literature by identifying psychological uncertainty as a moderator and provides useful suggestions for vaccine message design.

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Chronic Wasting Disease Transmission Risk Assessment for Farmed Cervids in Minnesota and Wisconsin

Viruses ◽

10.3390/v13081586 ◽

2021 ◽

Vol 13 (8) ◽

pp. 1586

Author(s):

James M. Kincheloe ◽

Dennis N. Makau ◽

Scott J. Wells ◽

Amy R. Horn-Delzer

Keyword(s):

Risk Assessment ◽

Disease Transmission ◽

Chronic Wasting Disease ◽

Control Measures ◽

Transmission Risk ◽

Effective Control ◽

Wasting Disease ◽

Qualitative Risk Assessment ◽

Low Uncertainty ◽

High Uncertainty

CWD (chronic wasting disease) has emerged as one of the most important diseases of cervids and continues to adversely affect farmed and wild cervid populations, despite control and preventive measures. This study aims to use the current scientific understanding of CWD transmission and knowledge of farmed cervid operations to conduct a qualitative risk assessment for CWD transmission to cervid farms and, applying this risk assessment, systematically describe the CWD transmission risks experienced by CWD-positive farmed cervid operations in Minnesota and Wisconsin. A systematic review of literature related to CWD transmission informed our criteria to stratify CWD transmission risks to cervid operations into high-risk low uncertainty, moderate-risk high uncertainty, and negligible-risk low uncertainty categories. Case data from 34 CWD-positive farmed cervid operations in Minnesota and Wisconsin from 2002 to January 2019 were categorized by transmission risks exposure and evaluated for trends. The majority of case farms recorded high transmission risks (56%), which were likely sources of CWD, but many (44%) had only moderate or negligible transmission risks, including most of the herds (62%) detected since 2012. The presence of CWD-positive cervid farms with only moderate or low CWD transmission risks necessitates further investigation of these risks to inform effective control measures.

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The impact of national culture on financial crime

Journal of Money Laundering Control ◽

10.1108/jmlc-01-2018-0004 ◽

2019 ◽

Vol 22 (2) ◽

pp. 373-387

Author(s):

Ahmed Yamen ◽

Anas Al Qudah ◽

Ahmed Badawi ◽

Ahmed Bani-Mustafa

Keyword(s):

National Culture ◽

Money Laundering ◽

Holistic Approach ◽

Uncertainty Avoidance ◽

Financial Crime ◽

Content Type ◽

Financial Crimes ◽

The Impact ◽

Low Uncertainty

Purpose Despite the existence of laws, regulations and sanctions, financial crime remains widespread. The Panama leaks have proven that people from all over the world are participating in money laundering and other financial crimes. This study aims to investigate the influence of national culture on financial crimes across 78 countries. Design/methodology/approach This study uses Hofstede’s cultural framework as a basis for its hypotheses on financial crime. It also uses the Basel anti-money laundering index as a proxy for measuring the incidence of financial crime across the countries under review. Findings The findings show that countries whose cultural profiles are characterized by low uncertainty avoidance, low individualism, high masculinity and low long-term orientation have high rates of financial crime. The finding also shows that countries whose cultural profiles are characterized by individualism or positive collectivism, uncertainty avoidance and long-term orientation have low rates of financial crime. Originality/value Laws, regulations and sanctions are not the only factors that can help deter the crime; governments should also take a holistic approach that includes the cultural factors that encourage deterrence.

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Organisational socialisation: differences in consequences between employees from nations with high and low uncertainty avoidance

International Journal of Indian Culture and Business Management ◽

10.1504/ijicbm.2018.094583 ◽

2018 ◽

Vol 17 (3) ◽

pp. 283

Author(s):

Mehlika Saraç ◽

Reeta Raina ◽

Rajneesh Chauhan ◽

Bilçin Meydan ◽

N.A. �° ◽

...

Keyword(s):

Uncertainty Avoidance ◽

Low Uncertainty

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TO TRUST OR NOT TO TRUST: SITUATIONAL AND DISPOSITIONAL DETERMINANTS

Social Behavior and Personality An International Journal ◽

10.2224/sbp.1996.24.2.119 ◽

1996 ◽

Vol 24 (2) ◽

pp. 119-131 ◽

Cited By ~ 19

Author(s):

Sharon G. Goto

Keyword(s):

Organizational Climate ◽

Empirical Research ◽

Social Distance ◽

Group Membership ◽

Situational Factors ◽

Target Person ◽

Situational Uncertainty ◽

Dispositional Trust ◽

Low Uncertainty ◽

High Uncertainty

The effects of situational uncertainty, social distance of the target person, and the actor's disposition, on the level of trusting behavior were investigated using a series of scenarios. The results indicate that measures of dispositional trust can predict specific trusting behaviors, and that the situational factors interact. Specifically, in situations of low uncertainty, acquaintance level targets are trusted like intimate targets. Yet, in situations of high uncertainty acquaintances are trusted merely as acquaintances. Further, trusting behaviors are more likely to occur in situations of low uncertainty, and individuals of small social distance are more likely to be trusted than those of large social distance. Implications for empirical research requiring subjects' trust, group membership, and theories of organizational climate are discussed.

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