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FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Agustiani, Rafika; Lestari, Puji; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.468 KB) | DOI: 10.20884/1.sar.2019.4.1.1533

Abstract

This study aims to determine the effect of organizational commitment, personal cost, personal responsibility,and the level of fraud, on the intention of whistleblowing with ethical dilemmas as moderating variables in the Inspectorate District and Pekalongan City. The population in this study were all Pekalongan District Inspectorate staff and Pekalongan City Inspectorate with a total population of 69. The sample of this study amounted to 32 obtained from the determination of samples using purposive sampling method with criteria namely Inspectorate employees who served as functional employees consisting of P2UPD, Auditors, and general functional / other staff, in this case there are 19 functional employees of the Pekalongan District Inspectorate and 13 functional employees of the Pekalongan City Inspectorate. The results of this study indicate that: (1)Organizational commitment has no significant effect on whistleblowing intentions; (2) Personal costs have a significant effect on whistleblowing intentions; (3) Personal responsibility has a significant effect on whistleblowing intentions; (4) The level of fraud has a significant effect on whistleblowing intentions; (5)Organizational commitment, personal cost, personal responsibility, and fraud level have a significant effect on whistleblowing intentions; (6) The ethical dilemma is not able to moderate the influence of organizational commitment, personal cost, personal responsibility, and the level of fraud on whistleblowing intentions at the Inspectorate District and Pekalongan City.
Pengaruh Motivasi Investasi, Pengetahuan Dasar Investasi, Modal Minimal, dan Kemajuan Teknologi terhadap Minat Investasi Mahasiswa Sari, Vina Maya; Putri, Negina Kencono; Arofah, Triani; Suparlinah, Irianing
Jurnal Doktor Manajemen (JDM) Vol 4, No 1 (2021): APRIL 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v4i1.12117

Abstract

Penelitian ini bertujuan untuk (1) menguji pengaruh motivasi investasi terhadap minat investasi mahasiswa. (2) menguji pengaruh pengetahuan dasar investasiĀ  terhadap minat investasi mahasiswa. (3) menguji pengaruh modal minimal terhadap minat investasi mahasiswa. (4) menguji pengaruh kemajuan teknologi terhadap minat investasi mahasiswa. Jumlah responden dalam penelitian ini sebanyak 100 responden. Data diambil dengan menggunakan kuesioner yang disebarkan pada mahasiswa Fakultas Ekonomi&Bisnis dan Fakultas Matematika&Ilmu Pengetahuan Universitas Jenderal Soedirman secara online. Penelitian ini menggunakan metode kuantitaif dengan teknik analisis Structural Equation Model (SEM) yang diolah dengan menggunakan program AMOS 26. Hasil penelitian menunjukkan bahwa motivasi investasi berpengaruh positif terhadap minat investasi mahasiswa, pengetahuan dasar investasi tidak berpengaruh terhadap minat investasi mahasiswa, modal minimal berpengaruh positif terhadap minat investasi mahasiswa, kemajuan teknologi berpengaruh positif terhadap minat investasi mahasiswa.