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All Journal Economics, Business, Accounting & Society Review
Elfitri Santi
Accounting Department, Politeknik Negeri Padang, Padang, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Influence of Moral Reasoning, Collectivism, And Retaliation Against the Intention of Whistleblowing (A Case Study on Bank Nagari) Yosi Aunia Faradilla; Dedy Djefris; Firman Surya; Elfitri Santi
Economics, Business, Accounting & Society Review Vol. 2 No. 2 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i2.83

Abstract

Nowadays, the term whistleblowing has often been discussed in the wider community, it is because of the many acts of fraud that have been revealed both in companies and agencies. One of the fraud cases that often occurs is in the banking sector. This study aims to determine and analyze the influence of moral reasoning, collectivism, and retaliation on the intention of whistleblowing at PT Bank Nagari Padang Main Branch. The research method used is a quantitative approach. The population in this study is employees of PT Bank Nagari Main Branch of Padang. The sampling technique was carried out by purposive sampling method with a total of 135 respondents. The data collection in this study was using questionnaires distributed to employees of PT Bank Nagari Padang Main Branch. Data is processed using SPSS v.25 application. The results showed that moral reasoning had no effect on the intention to whistleblow, collectivism had a positive effect on the intention to whistleblow, and retaliation had a negative effect on the intention to whistleblow.
The Impact of Profit Expectations and Accounting Information Systems Understanding on Entrepreneurial Interest Endrawati Endrawati; Elfitri Santi; Gustati Gustati; Fitra Oliyan; Suci Rahmadani
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

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Abstract

The purpose of this study was to see the effect of expected earnings and understanding of accounting information systems on students' interest in entrepreneurship. This research uses quantitative methods through a survey approach and multiple linear regression. Purposive sampling is the sampling technique used. The sample in this study consisted of 203 students majoring in accounting at the Politeknik Negeri Padang. Students majoring in accounting at Politeknik Negeri Padang had a significantly positive relationship between the profit expectation variable and their interest in entrepreneurship. Students' interest in entrepreneurial will be piqued to a greater extent if there is a greater expectation of student-generated profit. Understanding accounting information systems, however, has little impact on a person's desire in starting a business. This shows that not all students who have a solid understanding of accounting information systems are interested in entrepreneurial spirit, and that only a small number of persons can easily understand and apply accounting information systems to entrepreneurial. Simultaneously, profit expectations and understanding of accounting information systems affect interest in entrepreneurship. This shows that profit expectations and an understanding of accounting information systems together can increase students' interest in entrepreneurship
Co-Authors Dedy Djefris Endrawati Endrawati Firman Surya Fitra Oliyan Gustati Gustati Suci Rahmadani Yosi Aunia Faradilla