scholarly journals THE EFFECT OF ATTITUDES, ORGANIZATIONAL COMMITMENTS, SEVERITY OF CHEATING LEVELS, PERSONAL COST OF REPORTING AND JOB COMMITMENT TO WHISTLEBLOWING INTENTIONS

ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 77-95
Author(s):  
Komarudin Mustopa ◽  
Asep Kurniawan ◽  
Trisandi Eka Putri

This study aims to determine the effect of Attitudes, Organizational Commitments, Severity of Cheating Levels, Personal Cost of Reporting and Professional Commitment to whistleblowing intentions. Data collection techniques are questionnaires. The population in this study were all Village government apparatus in Subang Regency and the sample in this study were 200 respondents. Hypothesis testing uses multiple regression analysis. The results of this study indicate: (1) attitude influences the intention to conduct whistleblowing; (2) organizational commitment does not affect the intention to conduct whistleblowing; (3) Fraud severity level influences the intention to conduct whistleblowing; Personal Cost of Reporting has a negative effect on the intention to do a whistleblowing; (5) Job commitment influences the intention to conduct whistleblowing

2020 ◽  
Vol 15 (2) ◽  
pp. 353-368
Author(s):  
Tukinu Tukinu ◽  
Istiatin Istiatin ◽  
Supawi Pawenang

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially


2018 ◽  
Vol 4 (2) ◽  
pp. 95-105
Author(s):  
As’at Rizal ◽  
Alshaf Pebrianggara ◽  
Achmad Ansori

The purpose of this study was to determine the factors that influence the performance of employees at PT. Introduce Results Overlay which includes Organizational Commitment (X1) Organizational Culture (X2) and Work Motivation (X3). This study uses a quantitative method sample 60 employees at PT. Deliver Overlay Results as respondents. Data collection is done using questionnaires. The data were analyzed using statistical , namely by using multiple regression analysis, the processing of which was carried out with the SPSS version 25.0 program. 1) The results of the analysis prove that the Organizational Commitment, Organizational Culture and Motivation variables simultaneously affect the performance of employees at PT. Deliver Results Overlays. 2) The results of the analysis prove that Organizational Commitment and Motivation have a partial effect on Employee Performance, while Organizational Culture has no partial effect on Employee Performance. 3) Result prove that between Organizational Commitment, Organizational Culture and Motivation, Motivation variables have the most significant influence on Employee Performance at PT. Deliver Results Overlays.


2019 ◽  
Vol 6 (2) ◽  
pp. 66-85
Author(s):  
Tusiyati Tusiyati

This study aimed to determine the impact of environmental performancemeasured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalamPengelolaan Lingkungan Hidup) and financial performance on disclosure ofsustainability report. Sustainability Report (SR) measured by 46 items disclosurestated on G4 GRI (2013), while financial performance measured by using ratio ofprofitability, liquidity, and leverage of non-financial companies listed inIndonesian Stock Exchange and located in DKI Jakarta. A stastistical methodused in this study is multiple regression analysis to examine the effect ofenvironmental performance on the disclosure of sustainability report. Dataanalysis and hypothesis testing in this study using SPSS version 20. Resultsshowed: (1) environmental performance the company has a significant positiveeffect on the disclosure of sustainability report, (2) financial performance has asignificant negative effect on the disclosure of sustainability report.


Author(s):  
Mardhatila Fitri Sopali ◽  
Putri Azizi ◽  
Ai Elis Karlinda

This study aims to determine how big the influence of Conflict, Organizational Commitment and Job Satisfaction together on Employee Loyalty at Tk Hospital. III dr. Reksodiwiryo Padang. The method of collecting data is through surveys and distributing questionnaires, with a sample of 57 respondents. Non-medical staff at Tk Hospital. III dr. Reksodiwiryo Padang. The analytical method used is multiple regression analysis. The results obtained based on the partial test (t test) obtained: (a) partially there is a significant effect of Conflict on Employee Loyalty. Thus Ha is accepted, Ho is rejected. (b) partially there is a significant effect of Organizational Commitment on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (c) partially there is no significant effect of Job Satisfaction on Performance Loyalty. Thus, Ha is rejected, Ho is accepted. (d) There is a spatially significant influence between Conflict, Organizational Commitment, and Job Satisfaction on Employee Loyalty. Thus obtained Ha accepted Ho rejected. (e) the contribution of the variables of Conflict, Organizational Commitment, and Job Satisfaction together to Employee Loyalty is 40.2% while the remaining 59.8% is influenced by other variables not examined in this study.


2018 ◽  
Vol 1 (1) ◽  
pp. 42-57
Author(s):  
Rodika Wakerkwa ◽  
Syaikhul Fallah ◽  
Otniel Safkaur

This study examines factors affecting the interest of state civil servants to undertake whistle-blowing action on local governments of Papua Province. The population in this study is the State Civil Servants (ASN) on local governments of Papua Province, with 120 number of people as sample in this research. Multiple regression analysis techniques is used to analysis, discuss and testing the hypothesis from the data collection. This research find that variabel of organization commitment has a significant and negative effect on the interest of state civil servants to undertake Whistle Blowing action. Thus it can be explained that, in high and low commitment of organzation environment which dominated by employees at SKPDs in government of Jayapura city that have lowered interest to undertake Whistle Blowing action. Then, varibale of Attitude has a significant effect on the Interest of Whistle Blowing action, which the attitude of the existing employees will increase the interest to Blow the Whistle at the SKPDs’ employees in the government of Jayapura city. Similarly, Personal Cost variabel has a significant affect on the interest of state civil servants to attempt a Whistle Blowing action, it can be seen that when there is a sufficient personal cost in the employees of SKPD in the government of Jayapura city, it will increase the interest in Blowing the Whistle. While, the degree of seriousness also has a significant influence on the employees to attempt a Whistle Blowing interest. This means that the increasing interest in Blowing Whistle among employees are required to enhance the degree of seriousness in conducting Interest of Blowing a Whistle at SKPD in the government of Jayapura city.


2016 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Yunia Insanatul Karimah

The purpose of this research is to find out the influence of leadership competencyand organization culture to customer satisfaction either directly or indirectly throughresponsive behavior employees. This research has three variables namely independentvariables (leadership competency and organizational culture), mediating variable (responsivebehavior) and dependent variable (customer satisfaction). The population in thisresearch are frontliners and customer of PT Garuda Indonesia Surabaya Branch Office.The technique of data collection is the census method. Data are gathered by questionnairesgiven to 42 frontliners and customers of PT Garuda Indonesia Surabaya BranchOffice. This research used quantitative approach with multiple regression analysis. Theresult shows that leadership competency, organizational culture and frontliner responsivebehavior have significantly influence to customer satisfaction. Responsive behavior doesnot mediate the influence of leadership competency and organizational culture to customersatisfaction.


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion


2005 ◽  
Vol 29 (1) ◽  
pp. 185-199
Author(s):  
R. T. Barth

This article examines the impact of organizational climate components upon engineers' commitment to, and identification with, their employing organizations. The application of multiple regression analysis indicates that a significant proportion of the variance of the dependent variables can be accounted for by organizational climate scores.


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