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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ekonomi dan Bisnis
Andrey Hasiholan Pulungan
Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Prasetiya Mulya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Religiusitas dan Insentif Keuangan terhadap Intensi Melakukan Whistleblowing pada Faith-Based Organization Pulungan, Andrey Hasiholan
Ekonomi dan Bisnis Vol 5, No 1 (2018): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.429 KB) | DOI: 10.35590/jeb.v5i1.682

Abstract

Whistleblowing, nowadays, is a common practice many organizations to detect fraud. This research aims to analyze the extent of the effect of financial incentives on employees’ intentions in faith-based organizations (FBO) to do whistleblowing. Individuals who works in FBO have different characteristics from individuals who work in profit-oriented companies. One of the characteristic uniqueness of employees who work in FBO is their motivation to work is more driven by religious values rather than financial incentives. Using the between-group subjects design, the results shows that religious and financial incentives affect the intentions of FBO employees to report fraud.
Machiavellianism and Corporate Ethical Values as Determinants of Accountants’ Ethical Decision Making Pulungan, Andrey Hasiholan; Fitriningrum, Andriati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

This study aims to evaluate the extent to which ethical environment may moderate the negative effect of Machiavellianism towards accountants? ethical decision making. Questionnaires are distributed to accountants work in various company in Jakarta. The study finds accountants with High Machs are more likely to take unethical actions, while corporate ethical values (CEV) may encourage accountant to act more ethically. However, CEV does not reduce the negative effect of Machiavellianism towards accountants? ethical decision making. This study contributes to accounting literature by providing evidence on how weak ethical environment may trigger accountants to act unethically.  
Co-Authors Adhitama, Purwaka Albert Hasudungan Fitriningrum, Andriati Hasibuan, Basid