Pengaruh Tingkat Keseriusan Pelanggaran, Reporting Channel, dan Retaliasi Terhadap Niat Melakukan Whistleblowing

Latar Belakang:Saat ini telah banyak terjadi kecurangan seperti korupsi, pemalsuan laporan keuangan, suap menyuap, dan lain sebagainya. Adanya kasus kecurangan ini menimbulkan banyak kerugian. Oleh sebab itu maka dibutuhkan suatu kebijakan untuk mencegah maupun mengungkap adanya kecurangan salah satunya yaitu dengan menerapkan kebijakan whistleblowing. Kebijakan whistleblowing sudah diterapkan di berbagai perusahaan seperti perusahaan Telkom, Pertamina, Astra Group, Direktorat Jenderal Pajak, dan lain-lain. Namun untuk melakukan whistleblowing seseorang akan dipengaruhi oleh berbagai faktor seperti tingkat keseriusan pelanggaran, reporting channel, dan retaliasi.Tujuan:Penelitian ini bertujuan untuk menganalisis pengaruh tingkat keseriusan pelanggaran (rendah dan tinggi), reporting channels (anonymous reporting channel dan non-anonymous reporting channel), dan retaliasi (rendah dan tinggi) terhadap niat melakukan whistleblowing.Metode Penelitian:Pendekatan pada penelitian ini menggunakan eksperimen 2x2x2 between subjects effects dengan 165 subjek penelitian. Subjek dalam penelitian ini adalah mahasiswa S1 Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling. Alat analisis yang digunakan adalah Analysis of Variance (ANOVA).Hasil Penelitian:Hasil penelitian menunjukkan bahwa tingkat keseriusan pelanggaran tidak berpengaruh positif signifikan terhadap niat melakukan whistleblowing, adanya anonymous reporting channel lebih efektif untuk meningkatkan niat seseorang melakukan whistleblowing, dan retaliasi rendah lebih efektif untuk meningkatkan niat seseorang melakukan whistleblowing. Dalam kondisi tingkat keseriusan pelanggaran tinggi, anonymous reporting channel, dan retaliasi rendah lebih efektif dalam meningkatkan niat seseorang untuk melaporkan tindakan pelanggaran.Keterbatasan Penelitian:Responden pada penelitian hanya terbatas mahasiswa akuntansi FEB UMY angkatan 2018 di mana mahasiswa belum memahami kondisi sesungguhnya yang terjadi dalam dunia kerja.Keaslian/Novetly Penelitian:Penelitian ini merupakan replikasi dari penelitian terdahulu dengan mengganti variabel financial reward dengan tingkat keseriusan pelanggaran dan mengubah subyek serta lokasi penelitian.

A Study on the Characteristics of Healthy Volunteers who Participate in Phase I Clinical Trials in Korea

The phase I trial is the first step in administering a drug to humans, but it has no therapeutic purpose. Under the absence of therapeutic purpose, healthy volunteers demonstrated different motivations, unlike the actual patients participating in trials. There were many reported motivations, such as financial motivation, contributing to the health science, accessing ancillary health care benefits, scientific interest or interest in the goals of the study, meeting people, and general curiosity. The aim of this study was to identify the motivation and characteristics of healthy volunteers participating in phase I trials in the Republic of Korea. We gave surveys to 121 healthy volunteers to study their demographic characteristics and the reasons of participation. We identified whether the decision to participate in the research was influenced by demographic factors and whether the perception and attitudes toward the research were influenced by the characteristics of the healthy volunteers. After completion of the first survey, 12 healthy volunteers who had participated in a phase I clinical trial were selected to answer the second interview. According to our survey, most healthy volunteers were unmarried men and economically dependent. Most of them participated in the study because of financial reward. The most important factor to measure financial reward was the research period. Also, 43% of the volunteers were university students, 42% answered “university graduation” and 55% were residing in family-owned houses. Many healthy volunteers were found to be living in family homes and to have a student status or lack of economic independence. Results of the survey showed that 64% of respondents indicated having more than one clinical trial participation. In-depth interviews showed that healthy volunteers had diverse motivation to participate in research and that healthy volunteer perceive the clinical trial positively. The main motivation for healthy volunteers’ participation in research was “financial reward.” Healthy volunteers also considered research schedules, processes, and safety, and had a positive perception of clinical trials, but they thought that the public has a negative perception.

Reward and Satisfaction: Keeping hospitality employees loyal

Employee loyalty is influenced by job satisfaction which stems from various factors such as reward, work environment, or leadership. Due to the importance of loyal employees in maintaining the competitive advantage of organisation, this study examines how reward in upper-upscale hospitality organisations in Selangor influences job satisfaction and employee loyalty. Structural equation modelling using SmartPLS found significant paths between financial rewards, job satisfaction, and employee loyalty. The same could not be said for non-financial rewards. The findings provide insights into how hoteliers can strategise their financial reward and maximise non-financial reward usage to retain the employees, especially during turbulences. Keywords: Financial reward; non-financial reward; job satisfaction; employee loyalty eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2817

Impact of Financial and Non-financial Rewards on Employee Motivation and Employee Commitment among SMEs textiles sector of Karachi Pakistan

SMEs in Pakistan are not performing according to their potential. Besides other factors,they do not have a well-structured rewards package, due to which the employee motivationand commitment are low. Thus, we have developed a new model to examine the effectof rewards and packages on employee commitment and motivation. We have recruitedsix enumerators to collect the data from the target population. The enumerators havedistributed 400 questionnaires, and they received 385 filled questionnaires. The authorshave used Smart PLS version 3.2 for statistical analysis. The developed model has five directand two mediating relationships. We found support for all hypotheses. The results suggestthat financial and non-financial rewards affect employee commitment and motivation.Commitment stimulates motivation. Also, employee commitment mediates (1) nonfinancialreward and motivation and (2) financial-reward and motivation. The findings are consistent with the past literature. SMEs in Pakistan do not have a well-structured HRdepartment, and they make reward-related decisions arbitrarily. Thus, we recommend thatSMEs develop a policy for rewards that is rational and unbiased. We also recommend thatthey should balance non-financial and financial rewards.

Reduced motivation to work for financial reward associated with harmful alcohol use in a community sample of young adults

AimsNeuroimaging research suggests that alcohol dependency is associated with impairments in anticipating monetary rewards, but not aversive or alcohol-related cues.We sought to investigate if reinforcement sensitivity is altered in young adults, who regularly consume harmful levels of alcohol, using a monetary incentive reinforcement (MIR) task. In light of previous research suggesting reduced motivation to obtain reward, we hypothesized that young alcohol users would show reduced motivation for monetary gain, but unimpaired loss avoidance behaviour.MethodWe recruited 46 volunteers from the local community in Cambridge (UK), half of whom reported consuming alcohol at harmful levels, as reflected by the Alcohol Use Disorder Test. Participants completed a number of personality questionnaires, including the Barratt Impulsivity Scale (BIS-11) and Sensation-Seeking-Scale (SSS-V) and performed the MIR task, which measures participants’ efforts in avoiding punishment and gaining rewards. Data were analysed using Statistical Package for Social Sciences (SPSS) version 25 (IBM, Chicago IL). Analysis of co-variance (ANOVA) were used to explore group differences in demographics, personality traits and task performance; age and gender were included as co-variates.ResultThe groups were well-matched in terms of socioeconomic status and education levels. As the alcohol group was significantly younger than the control group and dominated by females, age and gender were statistically controlled for. Alcohol users reported significantly higher levels of impulsivity (F1,41 = 6.0, p = 0.019) and sensation-seeking traits (F1,42 = 36.7, p < 0.001) and demonstrated normal sensitivity to monetary value (F1,41 = 1.07,p = 0.307). However, when challenged to on the MIR task to gain reward or avoid punishment, alcohol users were as equally motivated as control volunteers to take action to avoid financial loss (F1,41 = 2.6,p = 0.112) but showed less motivation to work towards financial reward (F1,41 = 4.7,p = 0.036). Especially for small rewards, alcohol users exerted significantly less efforts, as reflected by a reduced accuracy rate (F1,41 = 6.6,p = 0.014) and a significant increase in late responses (F1,41 = 7.7,p = 0.008). The lack of motivation to work for reward was negatively associated with the severity of alcohol use, as reflected by the AUDIT score (r=−.48,p < 0-05).ConclusionWe observed reduced motivation to obtain financial reward, but not avoid loss in a community sample of heavy drinkers. As the observed effect was directly related to alcohol use severity, it may suggest changes in reinforcement sensitivity occur at an early stage of chronic alcohol use. Future research may want to monitor reward motivation in alcohol users longitudinally to evaluate whether it would be a suitable target for early intervention.

ANALISIS PENGARUH SOFTSKILL, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP KARIR AKUNTAN PUBLIK

Analysis of Soft Skill Influence, Financial Reward, and Labor Market Considerations on intention of A Public Accountant Career. This study aims to know the relationship between soft skill, financial reward, and Labor Market Considerations on intention of a public accountant career. The sample collection of this study has been done by the university students of Faculty of Economy and Business of UKSW batch 2017 and 2018. Data processing is conducted by using quantitative approach with Linear Regression Analysis. The amount of sample is about 186 respondents, 90 respondents from batch 2017 and 96 respondents from batch 2018. The data was obtained by spreading questionnaire on google form. The results of this study identify that soft skill, financial reward, and labor market considerations have significant effects to public accountant career

Reward strategies and job satisfaction in private companies: a case of Uganda Breweries-Luzira

Purpose: This study aimed to determine the relationship between reward structures and employee job satisfaction at Uganda Breweries, Port Bell in Luzira. Research methodology: It was cross-sectional, quantitative though involving qualitative elements. The study involved 150 respondents sampled using purposive and convenience sampling strategies. Data was collected using a self-administered questionnaire and an interview guide. The findings reveal a significant positive relationship between financial rewards structures and employees' job satisfaction at Uganda Breweries. Results: The findings suggest a significant positive relationship between non-financial rewards structures and employees' job satisfaction at Uganda Breweries Port Bell at Luzira. The findings further advocate for enhanced attention linking promotions to job satisfaction of employees at Uganda Breweries. It is concluded that financial rewards, non-financial reward strategies and promotions had a highly positive significant relationship on employee job satisfaction at Uganda Breweries-Luzira. Limitation: This study was limited to Uganda Breweries at Port Bell, a private company and so its findings may not easily be generalised across organisations. Contribution: The results can be useful to private-sector managers. Keywords: Financial rewards, Non-financial reward, Job satisfaction, Decision-making, Income