3 research outputs found

    Pengaruh Faktor-Faktor Multidimensional Terhadap Niat Melakukan Whistleblowing Dengan Whistleblowing Channel Sebagai Variabel Moderasi (Studi Pada Kpp Pratama Malang Utara Dan Kepanjen)

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    Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh faktor-faktor multidimensional, yaitu status manajerial, locus of control, personal cost, keseriusan pelanggaran, status pelanggar, dan orientasi budaya terhadap niat melakukan whistleblowing serta dampak whistleblowing channel pada pengaruh personal cost, keseriusan pelanggaran, dan status pelanggar terhadap niat melakukan whistleblowing. Penelitian ini menggunakan metode survei dan dilakukan pada pegawai KPP Pratama Malang Utara dan Kepanjen. Didapatkan responden sejumlah 132 pegawai dengan menggunakan quota sampling sebagai teknik pengambilan sampelnya. Data yang diperoleh pada penelitian ini diolah dengan bantuan alat analisis Structural Equation Modeling-Partial Least Squares (SEM-PLS). Terdapat dua model yang diuji pada penelitian ini, yaitu model pertama yang berisi locus of control eksternal dan kolektivisme dan model kedua yang terdiri dari locus of control internal dan individualisme. Hasil pengujian untuk model pertama memberikan bukti empiris bahwa status manajerial, keseriusan pelanggaran, dan orientasi budaya (kolektivisme) memiliki pengaruh terhadap niat melakukan whistleblowing, selain itu whistleblowing channel mampu memoderasi pengaruh keseriusan pelanggaran terhadap niat melakukan whistleblowing. Pengujian hipotesis untuk model kedua menghasilkan temuan bahwa status manajerial, locus of control internal, dan keseriusan pelanggaran memengaruhi niat untuk melakukan whistleblowing. Temuan penelitian ini menunjukkan bahwa Direktorat Jenderal Pajak harus melakukan perbaikan pada sistem whistleblowing yang diimplementasikan pada instansi ini dari aspek praktik dan kebijakan

    Determinan Bias Boundary dan Bias Pengambilan Keputusan: Perspektif Bounded Rationality Theory

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    In accounting, decision is an important aspect but prone to bias in its making process. Limitation in decision making that lead to bias is driven by some bound. This study aims to enunciate some bounds and identify bias determinant in decision making process. Literature review is employed to analyze thirty-four articles since 1986 until 2018 from renown journal publisher such as science direct, emerald, Jstor regarding decision making in business field. The results shows that there are 9 bias determinant in decision making process such as task complexity, information presentation format, quality and quantity of information/data, situation/environment, competency, method, experience, personality trait and motivation. This article contribute to body of literature and decision makers by provide gap on decision making on the context of judgment bias and bias determinant that should take in to account before making a decision for better result

    Return on Assets and Covid-19: Do Capital Adequacy Ratio, Loan to Deposit Ratio and Operational Efficiency Ratio Matters?

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    This study aims to test the effect of Capital Adequacy Ratio (CAR), Loan to Deposit (LDR), and Operational Efficiency Ratio (OER) on Return on Assets (ROA) during the Covid-19 pandemic. This study utilizes a purposive sampling method using a population of National Private Commercial Banks (NPCB) for foreign exchange listed on the Indonesia Stock Exchange (IDX). The data used is the Annual Report for the 2019-2020 period which has been published and based on the purposive sampling method the number of samples used is 44. The analytical technique used in this study is multiple linear regression using SPSS 24. Based on the results of the study, it shows that CAR has a significant positive effect on ROA, LDR has no significant effect on ROA, and OER has a negative effect on Return on Assets (ROA)
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