Ethical environments in university and plagiarism evidence from Indonesia

Accountant educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study investigated the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compared the perceptions of accountant educators in: i) State and private universities; ii) A-accredited universities and B-accredited universities, and examined the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceived plagiarism behavior as unethical. There were differences in the perception of the ethical environment in terms of gender and academic position, and there were significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also showed that the perception of the ethical environment has a negative effect on plagiarism behavior

The Roles of Workplace Culture In The Relationship Between Performance Appraisal Effectiveness and Employee Outcomes

Abstract. This study aims to examine the effect of performance appraisal effectiveness on employee outcomes through the role of workplace culture. Survey method is used for data collection. Partial Least Square (PLS) is used as data analysis on 100 samples of retail companies in West Java, Indonesia. The results show that performance appraisal effectiveness has a positive effect on workplace culture; workplace culture has a positive effect on employee outcomes (managerial performance and job involvement). The results also prove that workplace culture mediates the effect of performance appraisal effectiveness on employee outcomes. The study has practical implications that it is very important for organizations to consider the importance of a positive workplace culture when designing a performance appraisal system that is not only good but also effective in improving employee outcomes.Keywords: Performance appraisal effectiveness, employee outcomes, workplace cultureAbstrak. Penelitian ini bertujuan untuk menguji pengaruh efektivitas penilaian kinerja terhadap hasil kerja karyawan melalui peran budaya tempat kerja. Pengumpulan data menggunakan metode survei. Analisis data menggunakan Partial Least Square (PLS) pada 100 sampel perusahaan ritel di Jawa Barat, Indonesia. Hasil penelitian menunjukkan bahwa efektivitas penilaian kinerja berpengaruh positif terhadap budaya kerja; budaya tempat kerja memiliki pengaruh positif pada hasil karyawan (kinerja manajerial dan keterlibatan kerja). Hasil penelitian juga membuktikan bahwa budaya tempat kerja memediasi pengaruh efektivitas penilaian kinerja terhadap hasil kerja karyawan. Studi ini memiliki implikasi praktis bahwa sangat penting bagi organisasi untuk mempertimbangkan pentingnya budaya tempat kerja yang positif ketika merancang sistem penilaian kinerja yang tidak hanya baik tetapi juga efektif dalam meningkatkan hasil kerja karyawan.Kata kunci:Efektivitas penilaian kinerja, hasil kerja karyawan, budaya tempat kerj

Kompetensi Penyusun Laporan Keuangan, Kompetensi Auditor Internal dan Kualitas Auditor Eksternal (Studi Deskriptif pada Perusahaan di Jawa Barat)

. Tujuan penelitian adalah menjelaskan bagaimana perspektif Perusahaan terkait pelaksanaan good corporate governance (GCG) dalam penyusunan dan audit laporan keuangan Perusahaan di Indonesia. Pelaksanaan good corporate governance ditinjau dari pilar education and training, professionalism and ethics serta monitoring and enforcement. Pengumpulan data menggunakan survei melalui kuesioner kepada direksi Perusahaan dengan metode snowballing. Hasil penelitian menunjukkan bahwa mayoritas pimpinan mengakui dan percaya bahwa penyusunan dan audit laporan keuangan sangat penting; pelaksanaan corporate governance dalam penyusunan dan audit laporan keuangan masih di level rata-rata. Kompetensi penyusun laporan keuangan, kompetensi auditor internal dan kualitas auditor eksternal masih menunjukkan GCG yang lemah. Hasil riset memberi informasi penting bagi regulator, ikatan profesi, institusi pendidikan, dan pemangku kepentingan lain di dalam merencanakan dan mengembangkan profesi akuntan di Indonesia

The Roles of Organizational Politics and Procedural Fairness in the Relationship between Performance Evaluation Systems and Budget Gaming Behavior

This study investigates the relationship between performance evaluation systems and budget gaming behavior. Specifically, it examines the mediating role of organizational politics and procedural fairness. Data collection was conducted by a questionnaire survey of managers of go-public manufacturing companies in Indonesia. Based on a sample of 128 responses, the partial least squares results indicate that general political behavior, the politics of pay and promotion policies, and procedural fairness significantly mediate the non-financial measures and budget gaming relationship. In contrast, the results indicate that the mediating effects of organizational politics and procedural fairness on the relationship between relative performance measures and budget gaming behavior are generally insignificant. This study supports the goal setting theory and the organizational justice theory, and contributes to the management control system literature by recognizing the importance of performance evaluation systems, the importance of understanding political behavior and the perception of fairness to overcome budget gaming behavior. This study provides assurance that organizations can reduce budget gaming behavior through using non-financial measures or incentives

Kompetensi Penyusun Laporan Keuangan, Kompetensi Auditor Internal dan Kualitas Auditor Eksternal (Studi Deskriptif pada Perusahaan di Jawa Barat)

Abstrak. Tujuan penelitian adalah menjelaskan bagaimana perspektif perusahaan terkait pelaksanaan good corporate governance (GCG) dalam penyusunan dan audit laporan keuangan perusahaan di Indonesia. Pelaksanaan good corporate governance ditinjau dari pilar education and training, professionalism and ethics serta monitoring and enforcement. Pengumpulan data menggunakan survei melalui kuesioner kepada direksi perusahaan dengan metode snowballing. Hasil penelitian menunjukkan bahwa mayoritas pimpinan mengakui dan percaya bahwa penyusunan dan audit laporan keuangan sangat penting; pelaksanaan corporate governance dalam penyusunan dan audit laporan keuangan masih di level rata-rata. Kompetensi penyusun laporan keuangan, kompetensi auditor internal dan kualitas auditor eksternal masih menunjukkan GCG yang lemah. Hasil riset memberi informasi penting bagi regulator, ikatan profesi, institusi pendidikan, dan pemangku kepentingan lain di dalam merencanakan dan mengembangkan profesi akuntan di Indonesia.Kata kunci: GCG, penyusunan dan audit laporan keuangan, kompetensi, penyusun laporan keuangan, auditorAbstract. The purpose of this paper is to explain how company's perspective towards the implementation of good corporate governance (GCG) in preparing aand auditing financial statement. Implementation of good corporate governance viewed from the pillars of education and training, professionalism and ethics and monitoring and enforcement. Data collection using survey through questionnaire to directors by snowballing method. The results showed that the majority of directors recognize and believe that the preparation and audit of financial statements is very important; the implementation of corporate governance in the preparation and audit of financial statements is still at the level of average. Competence of preparer, internal auditor and quality of external auditors are still weak. The study results provide important information for regulators, professional associations, educational institutions, and other stakeholders in planning and developing accounting profession in Indonesia.Keywords: GCG, preparation and audit of financial statements, competence, preparer, audito

PERFORMANCE MEASUREMENT SYSTEM AND FAIRNESS EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA

The purpose of this study is to examine how important are the non-financial and relative performance measures when being used to evaluate managers' performance, and to examine the effect of performance measures (non-financial and relative) on the sense of fairness. There were a total of 159 questionnaires that can be analyzed. Multiple linear regression with SPSS software was used for data analysis. The findings showed that non-financial performance measures are more important to be considered by superiors than relative performance measures when evaluating managers' performance; performance measurement system in accordance with the principle of fairness; the use of non-financial performance measures is proven to increase the perception of fairness and the use of relative performance measures is not proven to reduce the sense of fairness. Relative performance measures are a solution to the difficulty of determining the level of performance targets caused by uncertainty

Persepsi Keadilan dan Perilaku Permainan Anggaran pada Perusahaan Manufaktur

AbstractThe purpose of this study is to examine the role of mediating perceptions of procedural fairness on the influence of financial performance measures on the budget gaming behaviour. This study uses a quantitative approach with a survey method (questionnaire) to 101 division managers of manufacturing companies in West Java with snowballing technique. Data analysis using Partial Least Square Warp PLS 3.0 techniques. The results show that financial performance measures negatively affect the perception of procedural fairness; perceptions of procedural fairness negatively affect the budget gaming behaviour; perceptions of procedural fairness mediate the effect of financial performance measures on the budget gaming behaviour. This result implies that performance measures have an impact on perceptions of fairness and dysfunctional behavior of the budget. This study also contributes to the enrichment of the management control system literature, because it explains the link between the use of financial performance evaluations and the dysfunctional behavior of the budget.Keywords: Budget gaming behaviour; Financial performance measures; Procedural fairness AbstrakTujuan kajian ini adalah menguji peran mediasi persepsi keadilan prosedural pada pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan metode survei (kuesioner). Teknik snowballing digunakan untuk menentukan sampel responden, yaitu dengan proses bergulir dari satu manajer ke manajer lain dan diperoleh 101 kuesioner yang dapat diolah dari 15 perusahaan manufaktur di Jawa Barat. Analisis data menggunakan teknik Partial Least Square WarpPLS 3.0. Hasil menunjukkan bahwa ukuran kinerja keuangan berpengaruh negatif terhadap persepsi keadilan prosedural; persepsi keadilan prosedural berpengaruh negatif terhadap perilaku permainan anggaran; persepsi keadilan prosedural memediasi pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Hasil ini memberikan implikasi bahwa ukuran kinerja berdampak pada persepsi keadilan dan perilaku disfungsional anggaran. Studi ini berkontribusi praktik, yaitu bahwa sistem evaluasi kinerja berperan penting dalam mengelola rasa keadilan karyawan dan berdampak pada perilaku disfungsional karyawan. Studi ini juga berkontribusi memperkaya literatur sistem pengendalian manajemen, karena menjelaskan kaitan antara penggunaan evaluasi kinerja keuangan dengan perilaku disfungsional anggaran.Kata kunci: Keadilan prosedural; Permainan anggaran; Ukuran kinerja keuanga

Propriedades de concretos betuminosos usinados a quente com o uso de agregado graúdo reciclado de concreto

Orientador : Prof. Dr. Leonardo Fagundes Rosemback MirandaCo-orientador : Prof. Dr. Djalma Rocha Al Chueyr PereiraDissertação (mestrado) - Universidade Federal do Paraná, Setor de Tecnologia, Programa de Pós-Graduação em Construção Civil. Defesa: Curitiba,29/05/2013Inclui referênciasArea de concentração : Materiais e estruturasResumo: Considere a seguinte questão: por que usar em via de tráfego local, materiais pétreos, se os mesmos podem ser substituídos por agregados alternativos que possibilitam ao concreto betuminoso usinado a quente características suficientes para atender aos requisitos exigidos? A quantidade de resíduos de construção gerados anualmente no Brasil é estimada em 500kg/hab.ano (Pinto, 1999) e supera o uso do material nas práticas já consolidadas, como a utilização de agregados reciclados em bases e sub-bases de pavimentos. Verifica-se a necessidade de desenvolvimento de métodos que permitam a aplicação do material em outras soluções, visando evitar a disposição irregular e contaminação de resíduos, ainda mais se tratando do agregado reciclado de concreto, considerado nobre. Essa pesquisa propõe o estudo de substituição de frações de agregados graúdos por agregados reciclados de concreto para a utilização na camada de concreto betuminoso usinado a quente, área na qual os estudos são muito recentes e escassos. Após verificar-se a não existência de diferenças significativas entre os resultados dos ensaios de absorção e massa específica real de agregados reciclados de concretos originados de concretos com 20, 30 e 40 MPa de resistência mecânica à compressão, o trabalho teve continuidade com o estudo de quatro teores de substituição de agregado natural por agregado graúdo reciclado de concreto de 30 MPa e uma mistura referência. Foi utilizada uma mesma curva granulométrica para todas as misturas, seguindo os limites previstos nas normas do DNIT para a faixa C. Foi utilizado concreto asfáltico CAP 50/70, cujas características corroboram com as exigências da ANP. Foi realizada a dosagem Marshall com complementação do ensaio RICE, chegando-se a parâmetros volumétricos satisfatórios e teor ótimo de ligante igual a 4,9% para a mistura referência e entre 6,0 e 6,9% para as demais misturas. Foram moldados corpos de prova com os teores ótimos de ligantes e realizado os ensaios de deformação permanente (LCPC), em que pode se verificar melhora nos resultados quando utilizados até 75% de agregado reciclado de concreto em substituição ao agregado natural, e de resistência da mistura asfáltica compactada ao dano por umidade induzida (ensaio Lottman), no qual a substituição de agregados graúdos naturais por agregados graúdos reciclados de concreto implicou em melhoras na adesividade da mistura. E, por último, foi analisada a viabilidade econômica das misturas, que se mostrou mais favorável que outras análises verificadas na revisão bibliográfica realizada pela autora. Verifica-se que, apesar dos agregados graúdos reciclados de concreto possuírem maior absorção, maior abrasão Los Angeles e menor massa específica que agregados naturais, as misturas apresentaram resultados satisfatórios que se enquadraram nas especificações verificadas para emprego em concretos asfálticos de vias de baixo volume de tráfego, podendo, desta maneira, contribuir com o aproveitamento desses resíduos e minimizar os problemas relacionados à disposição irregular dos mesmos.Abstract: Consider the following question: why use stone materials in local traffic roads if they can be replaced by alternative aggregates which gives the hot mixed bituminous concrete features enough to meet the demanded requirements? The amount of construction waste generated annually in Brazil is estimated to be 500kg/inhabitant/year (Pinto, 1999) and surpasses the use of the material in practices already consolidated, such as the use of recycled aggregates in bases and sub-bases of floors. The need for development of methods which allow the application of the material in other solutions is verified, with the aim of avoiding the irregular disposal and contamination of waste, especially in the case of recycled concrete aggregate, considered to be noble. This research proposes the study of the substitution of fractions of coarse aggregate by recycled concrete aggregates for using in the layer of hot mixed asphaltic concrete, area in which the studies are very recent and scarce. After verifying that there are no significant differences between the results of absorption essays and the specific gravity of recycled concrete aggregate originated from concrete with 20, 30 and 40 MPa of compressive mechanic resistance, the work has been continued with the study of four levels of substitution of natural aggregate with 30 MPa of coarse recycled concrete aggregate and a reference mixture. The same grain size distribution was used for all mixtures, according to the limits forecast in the National Department of Transport Infrastructure standards for band C. Asphalt concrete PAC 50/70 was used, whose characteristics corroborate the requirements of the National Agency of Petroleum, Natural Gas and Biofuels. The Marshall dosage with complementation of RICE assay was performed, achieving satisfactory volumetric parameters and an optimum asphalt content equal to 4.9% for the reference mixture and between 6.0 and 6.9% for the other mixtures. Bodies of proof were modeled with the optimum amounts of ligand and the permanent deformation essays (LCPC) performed, where it is possible to verify improvement in results when using up to 75% of recycled concrete aggregate replacing the natural aggregate, and the essay of compacted asphalt mixture resistance to damage by in h mi i y (L m n' y), in whi h h b i i n f n l gg g by recycled coarse aggregates of concrete implied in improvements in the mixture adhesiveness. And finally, the economic viability of the mixtures was analyzed, which was more favorable than other analyzes found in the literature review made by the author. It is verified that, despite the coarse recycled concrete aggregate having higher absorption, higher Los Angeles abrasion and lower specific gravity than natural aggregates, the mixtures showed satisfactory results that met the specifications verified for use in asphaltic concrete, thus indicating a possible technical viability for the use of asphaltic concrete in low traffic roads, and may in this way contribute to the recovery of such waste and minimization of problems related to its irregular disposal

Convergências teórico-metodológicas entre o paradigma da complexidade, o conceito da totalidade concreta e o Role Playing Game (RPG) aplicado ao ensino de bioética

No contexto da Bioética Latino-Americana, o conceito de totalidade concreta e o paradigma da complexidade provocam a necessidade de se abandonar a concepção simplista da realidade e de se educar o indivíduo para o pensar e o agir sistêmico, descompartimentalizando o saber. No que tange ao processo de ensino-aprendizagem em Bioética, o Role Playing Game (RPG) E.D.E.N. pode constituir uma ferramenta sólida para o aprimoramento do ensino e da aprendizagem na formação de profissionais críticos e reflexivos por suas características imersivas, (trans)narrativas e críticas ligadas ao paradigma da complexidade e o conceito de totalidade concreta. Essa investigação teve como objetivo analisar as potencialidades do sistema de RPG E.D.E.N. e as convergências com o paradigma da complexidade e com o conceito de totalidade concreta, na perspectiva das bioéticas latino-americanas, através da revisão de literatura sobre as temáticas citadas e análise da mecânica do jogo. Para tal, foram realizadas duas revisões integrativas do paradigma da complexidade, do conceito de totalidade concreta e do RPG, no contexto da educação. Os resultados obtidos foram analisados e fichados, sendo categorizados de acordo com a metodologia de pesquisa de revisão integrativa da literatura. Num segundo momento, foram analisadas as principais relações existentes entre o RPG, em particular do sistema E.D.E.N, a teoria da complexidade e o conceito de totalidade concreta. A discussão dos resultados foi realizada de forma discursiva, considerando a jogabilidade do E.D.E.N e os conteúdos educacionais que podem ser desenvolvidos com a sua utilização como ferramenta pedagógica. Por fim, conclui-se que o RPG E.D.E.N. dispõe convergências diretas aos conceitos de paradigma da complexidade e totalidade concreta no contexto da Bioética Latino-Americana, sendo também uma ferramenta que possibilita o desenvolvimento e aprimoramento de habilidades para a formação cidadã e ética dos estudantes