Employee Integrity and Corporate External Information Quality

Prior studies find dishonest top executives are associated with lower quality financial reporting. We focus on the role of rank-and-file employees in shaping financial data quality in that these employees are the sources of internal information transfer. Using a novel dataset that contains information on registrants using the Ashley Madison website to find extra-marital affair partners, we construct a firm-level employee integrity measure and assess the association between employee integrity and firm’s information quality. We find that low integrity of rank-and-file employees is associated with lower earnings quality and less accurate management forecasts, and we mitigate the potential endogeneity problem by estimating 2SLS regressions with instrument variables exogenous to firms’ information quality choices. Further analyses show that the negative relation between employee integrity and information quality is attenuated by higher managerial ability, and is robust to alternative employee integrity measures

Pengaruh Lingkungan Sosial terhadap Integritas Pegawai pada Organisasi Perangkat Daerah (OPD) Kabupaten Tanah Datar

This study’s purpose was to identify : (1) the effect of family environment on employee integrity in OPD Tanah Datar Regency; (2) the effect of school environment on employee integrity in OPD Tanah Datar Regency; (3) the effect of community environment on employee integrity in OPD Tanah Datar Regency; (4) the effect of an environment of family, environment of the school, and environment of the community simultaneously on employee integrity in OPD Tanah Datar Regency. The background of this research was because there were still many employee integrity problems found in the OPD of Tanah Datar Regency. This research type was quantitative research using statistical analysis. The research variable used the independent variable, namely the social environment, while the dependent variable was integrity. This research population was employees at the OPD Tanah Datar Regency. The total sample in the study amounted to 97 employees. The technique for data collection in this research was a questionnaire distributed to respondents through the measurement of the Likert scale. The research analysis uses a multiple linear regression test using SPSS software version 26.0. The research results indicated that: (1) There was a  significant influence of the family environment on the integrity of employees in the OPD of Tanah Datar Regency. (2) There was a  significant influence of the school environment on the integrity of employees in the OPD of Tanah Datar Regency. (3) There was a  significant influence of the environment of the community on the integrity of employees in the OPD of Tanah Datar Regency and (4) There were significant influences of the environments of family, school, and community simultaneously on the integrity of employees in the OPD of Tanah Datar Regency

Semi-Annual Report to Congress for the Period of October 1, 1979 to March 31, 1980

[Excerpt] This report first reviews our work in connection with the programs the Department administers, and Departmental management, then the work of the Office of Organized Crime and Racketeering, and then matters involving Employee Integrity, OIG Internal Affairs and the Hotline

PENGARUH PENERAPAM SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DENGAN INTEGRITAS KARYAWAN SEBAGAI VARIABEL PEMODERASI PADA CV PRAKARSA BUANA SENTOSA

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system

ANALYSIS OF EMPLOYEE INTEGRITY AT THE ANTANG SUB-DISTRICT OFFICE, MANGGALA DISTRICT, MAKASSAR CITY

Penelitian ini bertujuan untuk menganalisis tingkat integritas Aparatur Sipil Negara (ASN) di Kantor Kelurahan Antang, Kecamatan Manggala, Kota Makassar. Dengan menggunakan metode kuantitatif, penelitian ini mengukur persepsi ASN terhadap integritas, menganalisis faktor pendukung dan penghambat integritas, serta mengevaluasi upaya internal yang telah dilakukan dalam mendukung integritas ASN. Melalui penggunaan kuesioner yang dikembangkan berdasarkan sub indikator, yaitu etika kerja, tanggung jawab, komitmen terhadap tugas, budaya organisasi, peran manajemen, efek pelatihan etika, tekanan lingkungan, peluang terlibat korupsi, dan pemahaman tentang pentingnya integritas, data diambil dari sejumlah responden ASN di Kantor Kelurahan Antang. Hasil analisis data menunjukkan bahwa tingkat integritas ASN di Kantor Kelurahan Antang secara umum dinilai cukup baik oleh responden. Faktor pendukung integritas, seperti budaya organisasi yang mendorong integritas dan peran manajemen yang mendukung praktik-praktik berintegritas, memiliki pengaruh positif yang signifikan terhadap tingkat integritas ASN. Namun, terdapat pula faktor penghambat, seperti tekanan lingkungan dan kurangnya pemahaman tentang pentingnya integritas, yang perlu diperhatikan dalam upaya peningkatan integritas ASN. Upaya internal yang telah dilakukan, seperti pelatihan etika dan pengawasan internal, memiliki dampak positif terhadap integritas ASN. Meskipun demikian, masih terdapat ruang untuk perbaikan dalam pelaksanaan upaya ini guna lebih memperkuat integritas ASN di kantor tersebut. Hasil penelitian ini memberikan wawasan yang berharga bagi pengambilan keputusan dan pembuatan kebijakan dalam upaya meningkatkan integritas ASN di Kantor Kelurahan Antang. Rekomendasi diberikan untuk memperkuat faktor pendukung integritas, mengatasi faktor penghambat, serta lebih lanjut memperkuat upaya internal dalam mendukung integritas ASN. Penelitian ini juga memberikan kontribusi terhadap literatur dan pemahaman mengenai integritas birokrasi pada tingkat kelurahan dalam konteks reformasi birokrasi nasional

Integrity of employees: dimensions of human governance through the personality of leaders in the workplace

This paper is an analytical discussion on the integrity of employees from the dimension of human governance through the personality of the leaders in the workplace. Discussions are encircling the concepts of integrity, human governance and personality, impact, outlooks and challenges. In this new millennium, the world is increasingly emphasizing the development of human capital as a human resource in society, religion, race and nation. In fact, we do not deny that the development of human capital should be in line in the physical and material development of the country. Certainly we want the world to have first class facilities, but the soul of human capital and a first class mentality are most important. In the same fashion, all employees in a workplace or organization are human resources. There should be an ideal capacity of human capital in terms of human governance in order to produce quality work and have a strong value of integrity. Therefore, leaders in the workplace must have a high level of emotional and spiritual intelligence to be able to form a positive culture among employees and develop consistency of practice on an on-going basis, so that they become habits that give comfort to all parties in the working environment. The end of this paper will clearly show the need for all leaders to have good personalities that are based on the strength of their affect and mentality from the dimension of human governance to help enhance employee integrity and to enable workers to develop their human capital. Therefore, integrity among employees can achieve its optimum level and thus can help achieve the percentage of success in realizing the vision and mission of an organization

Faktor-faktor Yang Mempengaruhi Kinerja Karyawan Pada Penerapan Sistem Informasi Akuntansi

Abstrak: Penelitian ini untuk menguji pengaruh sistem informasi akuntansi, keahlian pengguna, dan integritas karyawan terhadap kinerja karyawan. Objek penelitian ini adalah karyawan yang bekerja pada PT. United can Company Ltd. yang berlokasi di Jakarta Barat. Penelitian ini dilakukan terhadap 68 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk SEM (Structural Equation Modelling). Hasil penelitian ini menunjukkan bahwa secara parsial, variabel sistem informasi akuntansi dan integritas karyawan berpengaruh terhadap kinerja karyawan, sedangkan Keahlian pengguna tidak berpengaruh terhadap kinerja karyawan pada PT. United Can Company Ltd. di Jakarta Barat. Hal ini dibuktikan dari hasil t-statistik (uji t) dan menunjukkan nilai signifikan dari dua variabel bebas yang mendukung hipotesa sedangkan satu variabel tidak mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh sistem informasi akuntansi, dan integritas karyawan terhadap kinerja karyawan, sedangakan keahlian pengguna tidak berpengaruh terhadap kinerja karyawan pada PT. United Can Company Ltd. di Jakarta Barat.   Kata kunci: Sistem Informasi Akuntansi, Keahlian Pengguna, Integritas Karyawan, Kinerja Karyawan   Abstract: This research is to examine the effect of accounting information systems, user expertise, and employee integrity on employee performance. The object of this resear¹ch is employees who work at PT. United can Company located in West Jakarta. This research was conducted on 68 respondents using a quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of SEM (Structural Equation Modeling). The results of this research indicate that partially, accounting information system variables and employee integrity affect employee performance, while user expertise does not affect the performance of employees at PT. United Can Company in West Jakarta. This is evidenced from the results of t-statistics (t test) and shows the significant value of the two independent variables that support the hypothesis while one variable doesn’t support the hypothesis. Therefore the test results from this study state that there are influences between accounting information system, and employee integrity on employee performance while not having an influence on the user's expertise on employee performance at PT. United Can Company in West Jakarta.   Keywords: Accounting Information Systems, User Expertise, Employee Integrity, Employee Performanc

Factors influence employee level of integrity in automotive company / Norziana Lokman and Nur Maisarah Mahadzir

This study investigated the factors that influence employee level of integrity at UMW Toyota Motor. There are three factors identified as the predictor in the study, namely, individual, organizational, and situational factors, which are expected to affect employee level of integrity. Data were collected through questionnaires distributed between October 2018 and March 2019 to all employees of UMW Toyota Motor. A total of 300 respondents were approached, and 137 (46%) questionnaires were returned for analysis. The data collected were analyzed using descriptive, correlation, and regression analysis. The finding concluded that the level of integrity among employees of UMW Toyota Motor is high. The regression analysis result showed that situational factors have significant and positively associated with the employee level of integrity. The result indicated that situational factors such as peer pressure, financial distress, leadership influence, and ethical norms at the workplace affected the integrity level of employees