Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention

Khusnah, Hidayatul; R, Jannah

doi:10.22219/jaa.v4i2.15385

Cited by 5 publications

(5 citation statements)

References 4 publications

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“…Goal Orientation (X 2 ) -0,193 0,276 0,377 e2 = 0,528 play pivotal roles in bolstering moral values. These findings corroborate prior research demonstrating the impact of Personal Commitment, Goal Orientation, and Self-efficacy on Morality (Pramudiati & Aziz, 2021;Hardi et al, 2018;Laksono & Sukirman, 2019;Natalina & Sukriani, 2020;Passini, 2014;Baluku & Otto, 2019;Zaman et al, 2018;Khusnah & Jannah, 2021;Junusi, 2021;Urban & Galawe, 2020;Liu et al, 2022;Derr & Morrow, 2020;Haji-Othman et al, 2021;Rullo et al, 2022;Li et al, 2023). However, it is essential to note that there may be significant influences on morality from other unexamined factors or variables, representing a limitation requiring further investigation.…”

Section: Figure 1 Path Analysis Modelsupporting

confidence: 86%

Character Education and Student Morality : An Analysis of Personal Commitment, Goal Orientation, and Self-Efficacy

Mursidin

2023

j. kependidikan. has. penelit. kaji. kepustakaan. bid. pendidik

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This research aims to analyze the impact of personal commitment and goal orientation with self-efficacy as a mediating factor on student moral behavior in character education at the Sunan Gunung Djati State Islamic University, Bandung. Self-efficacy serves as a mediating factor in this examination. The study used a quantitative approach with a survey method, and data analysis was executed through path analysis using the SPSS software. The data was collected using a questionnaire distributed to 100 students. Findings from this research indicated that moral conduct was a multifaceted variable influenced by various factors, whether directly or indirectly, internally, or externally. This study discerned that personal commitment, Goal Orientation, and Self-efficacy wield both direct and indirect influenced over students' moral behavior. Furthermore, Self-efficacy assumed a pivotal mediating role in delineating the connection between personal commitment, Goal Orientation, and students' moral conduct.

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Section: Figure 1 Path Analysis Modelsupporting

confidence: 86%

Character Education and Student Morality : An Analysis of Personal Commitment, Goal Orientation, and Self-Efficacy

Mursidin

2023

j. kependidikan. has. penelit. kaji. kepustakaan. bid. pendidik

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“…In the audit report, the company must present financial statements according to the company's reality. To ensure that the opinions given by auditors reflect the company in presenting the transactions of each period within the company (Khusnah & Jannah, 2021;Purnamawati, 2018).…”

Section: Discussionmentioning

confidence: 99%

The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables

Artana

Diatmika

Atmadja

2023

IJSSB

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All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies and the study sample consisted of 22 companies, with targeted non-probability sampling techniques. The results showed that auditors' opinions negatively affected fraudulent financial reporting, while company size negatively impacted fraudulent financial reporting. Meanwhile, external pressures have had a positive impact on fraudulent financial reporting. In addition, industry conditions can mediate the relationship between auditors' judgments and fraudulent financial reporting. However, the current state of the industry shows no link between company size and fraudulent financial reporting. The implications of this study emphasize the importance of proper internal supervision and control by companies to prevent and overcome the risk of financial reporting fraud, as well as the importance of strict and credible auditor supervision, and more careful attention to industry conditions that affect the level of financial reporting fraud.

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“…Sistem pelaporan pelanggaran juga memiliki peran penting untuk meminimalisir tindak kecurangan. Penerapan sistem pelaporan pelanggaran yang baik dan efektif pada suatu organisasi dapat mendeteksi, meminimalisir, dan mencegah kecurangan (ACFE, 2022;Khusnah & Jannah, 2021). Sistem ini dikatakan efektif apabila memiliki mekanisme pelaporan yang jelas dan memberikan perlindungan kepada pelapor (Mandal & Amilan, 2023).…”

Section: Jaa 64unclassified

Peran Moralitas Aparatur Dan Sistem Pelaporan Pelanggaran Dalam Mencegah Kecurangan Dana Desa

Fadhila,

Achmad

2023

JAA

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Purpose: This study aims to empirically prove the effect of apparatus morality and whistleblowing system on the prevention of village fund fraud. Methodology/Approach: This study is a quantitative research with primary data sources obtained from distributing questionnaires to respondents. The sampling technique used was purposive sampling technique. The sample of this study consisted of 174 village apparatuses in Pangkah District, Tegal Regency. The analysis technique used to test the hypothesis was multiple linear regression. Findings: The results showed that apparatus morality and whistleblowing system had a positive effect on the prevention of village fund fraud. Practical and Theoretical Contribution/Originality: The results of this study are expected to contribute to improving the effectiveness of village fund management against the potential for fraud and also useful as a source of reference for other similar studies. Research Limitation: The limitation of this study lies in the use of questionnaires as the only method of data collection, which may result in inaccurate answers from respondents. Further research is suggested to add interview methods to deepen the topic under study, as well as reduce potential bias.

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Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention

Cited by 5 publications

References 4 publications

Character Education and Student Morality : An Analysis of Personal Commitment, Goal Orientation, and Self-Efficacy

Character Education and Student Morality : An Analysis of Personal Commitment, Goal Orientation, and Self-Efficacy

The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables

Peran Moralitas Aparatur Dan Sistem Pelaporan Pelanggaran Dalam Mencegah Kecurangan Dana Desa

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