Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p05
Andan Yunianto, MG. Fitria Harjanti, Eti Purwati, Alek Murtin
The purpose of this research is to provide empirical evidence about corporate governance mechanisms consisting of institutional ownership, the proportion of independent commissioners and audit quality that affect tax evasion with firm size as a moderating variable. The samples used were 152 companies from manufacturing companies listed on the Indonesia Stock Exchange. Data analysis technique using Moderated Regression Analysis (MRA). This study found evidence that institutional ownership has a negative effect on tax evasion. The results differ from the independent board of commissioners and audit quality which have no effect. In addition, it was also found evidence that company size weakens the negative effect of institutional ownership on tax avoidance, but is unable to strengthen or weaken the effect of an independent board of commissioners and audit quality on tax avoidance. Keywords: Tax Avoidance; Corporate Governance; Audit Quality; Institutional Ownership; Firm Size
{"title":"Mekanisme Corporate Governance dan Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Pemoderasi","authors":"Andan Yunianto, MG. Fitria Harjanti, Eti Purwati, Alek Murtin","doi":"10.24843/eja.2023.v33.i05.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p05","url":null,"abstract":"The purpose of this research is to provide empirical evidence about corporate governance mechanisms consisting of institutional ownership, the proportion of independent commissioners and audit quality that affect tax evasion with firm size as a moderating variable. The samples used were 152 companies from manufacturing companies listed on the Indonesia Stock Exchange. Data analysis technique using Moderated Regression Analysis (MRA). This study found evidence that institutional ownership has a negative effect on tax evasion. The results differ from the independent board of commissioners and audit quality which have no effect. In addition, it was also found evidence that company size weakens the negative effect of institutional ownership on tax avoidance, but is unable to strengthen or weaken the effect of an independent board of commissioners and audit quality on tax avoidance. \u0000Keywords: Tax Avoidance; Corporate Governance; Audit Quality; Institutional Ownership; Firm Size","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49302823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p04
Flora Angela Ribeiro, I. Putra
The research aims to determine the effect of work experience, education level, and training on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. The samples used were 18 cooperatives with 54 respondents by applying a purposive sampling technique. Data was collected through the questionnaire method which was then analyzed using multiple linear regression tests which were processed with the help of the SPSS 24.0 application. The results of the study show that work experience, level of education, and training have a positive and significant influence on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. Keywords: Work Experience; Education Level; Training; Effectiveness of Use of Accounting Information Systems.
{"title":"Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Efektivitas Penggunaan Sistem Informasi Akuntansi di Koperasi Simpan Pinjam","authors":"Flora Angela Ribeiro, I. Putra","doi":"10.24843/eja.2023.v33.i05.p04","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p04","url":null,"abstract":"The research aims to determine the effect of work experience, education level, and training on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. The samples used were 18 cooperatives with 54 respondents by applying a purposive sampling technique. Data was collected through the questionnaire method which was then analyzed using multiple linear regression tests which were processed with the help of the SPSS 24.0 application. The results of the study show that work experience, level of education, and training have a positive and significant influence on the effectiveness of using accounting information systems in savings and loan cooperatives in South Denpasar District. \u0000Keywords: Work Experience; Education Level; Training; Effectiveness of Use of Accounting Information Systems.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46488362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p10
Faruq Waliyulloh, Henny Triyana Hasibuan
The research objective is to identify the influence of muzakki's intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the number of respondents was 116 participants, selected through non-probability sampling method and using saturated sampling technique. The type of data used is primary data by collecting it by distributing questionnaires to the respondents, then the data is analyzed through multiple linear regression analysis. Based on the results of the analysis, it proves that accountability and transparency affect muzakki's intention to pay zakat, while service quality does not affect muzakki's intention to pay zakat. Keywords: Accountability; Transparency; Quality of Service; Muzakki's Intention
{"title":"Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat","authors":"Faruq Waliyulloh, Henny Triyana Hasibuan","doi":"10.24843/eja.2023.v33.i05.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p10","url":null,"abstract":"The research objective is to identify the influence of muzakki's intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the number of respondents was 116 participants, selected through non-probability sampling method and using saturated sampling technique. The type of data used is primary data by collecting it by distributing questionnaires to the respondents, then the data is analyzed through multiple linear regression analysis. Based on the results of the analysis, it proves that accountability and transparency affect muzakki's intention to pay zakat, while service quality does not affect muzakki's intention to pay zakat. \u0000Keywords: Accountability; Transparency; Quality of Service; Muzakki's Intention","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47179543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p15
Sudarman Ifolala Sarumaha, M. M. T. Y. Pitoyo
As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector. Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations
{"title":"Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka","authors":"Sudarman Ifolala Sarumaha, M. M. T. Y. Pitoyo","doi":"10.24843/eja.2023.v33.i05.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p15","url":null,"abstract":"As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector. \u0000Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46740745","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p20
Imam Fahrudin, I. Dewa, Nyoman Wiratmaja, F. Ekonomi, Persepsi Tentang, Akuntansi Pengetahuan, P. Teknologi, Penerapan Akuntansi
The research objective is to examine the effect of perceptions about accounting, accounting knowledge, and technological knowledge on the application of accounting. The test was carried out on accounting students of the Accounting Study Program, Faculty of Economics and Business, Udayana University who run Micro, Small & Medium Enterprises (MSMEs). Samples were selected with saturated sample technique. The data collection method in this study was participatory observation method, data were analyzed using Ordinary Least Square (OLS). The results of the analysis show that perceptions about accounting, knowledge of accounting, and knowledge of technology have an effect on the application of accounting. This research has implications for all parties who need information regarding the importance of perceptions about accounting, accounting knowledge and technological knowledge in accounting application. Keywords: Perceptions About Accounting; Accounting Knowledge; Technological Knowledge; Accounting Application
{"title":"Analisis Faktor yang Mempengaruhi Penerapan Akuntansi pada UMKM","authors":"Imam Fahrudin, I. Dewa, Nyoman Wiratmaja, F. Ekonomi, Persepsi Tentang, Akuntansi Pengetahuan, P. Teknologi, Penerapan Akuntansi","doi":"10.24843/eja.2023.v33.i05.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p20","url":null,"abstract":"The research objective is to examine the effect of perceptions about accounting, accounting knowledge, and technological knowledge on the application of accounting. The test was carried out on accounting students of the Accounting Study Program, Faculty of Economics and Business, Udayana University who run Micro, Small & Medium Enterprises (MSMEs). Samples were selected with saturated sample technique. The data collection method in this study was participatory observation method, data were analyzed using Ordinary Least Square (OLS). The results of the analysis show that perceptions about accounting, knowledge of accounting, and knowledge of technology have an effect on the application of accounting. This research has implications for all parties who need information regarding the importance of perceptions about accounting, accounting knowledge and technological knowledge in accounting application. \u0000Keywords: Perceptions About Accounting; Accounting Knowledge; Technological Knowledge; Accounting Application","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42258942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p16
Ni Putu Intan Puspa Dewi, Putu Ery Setiawan
The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-commerce in South Denpasar. Keywords: Tax Knowledge; Understanding of Tax Regulations; Taxpayer Awareness; Taxpayer Compliance
{"title":"Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce","authors":"Ni Putu Intan Puspa Dewi, Putu Ery Setiawan","doi":"10.24843/eja.2023.v33.i05.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p16","url":null,"abstract":"The existence of E-commerce can help companies to expand market share at the national level and expand business across countries. This fact provides new opportunities for e-commerce as a tax object target. The research aims to examine the influence of tax knowledge, understanding of tax regulations, taxpayer awareness on E-commerce taxpayer compliance conducted in the South Denpasar area. The sampling method used purposive sampling method. The sample in this study is 159 e-commerce business people spread across South Denpasar. Data is processed using multiple linear regression. The results of the study show that knowledge of taxation, understanding of tax regulations, awareness of taxpayers has a positive effect on taxpayer compliance in E-commerce in South Denpasar. \u0000Keywords: Tax Knowledge; Understanding of Tax Regulations; Taxpayer Awareness; Taxpayer Compliance","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47549427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p02
Ni Wayan Rustiarini, Ni Putu Ika Candra Kirani, Ni Wayan Eka Purnami Asih
The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity of commissioners. The research aims to analyze the role of the diversity of commissioners on financial restatements. Diversity is viewed from three aspects, namely independent commissioners, foreign commissioners, and female commissioners. The sample consists of 126 companies listed on the IDX. Data were analyzed using logistic regression. Statistical tests show that there are two variables that affect the financial restatement, namely foreign commissioners and female commissioners. However, the two variables have opposite directions. The existence of female commissioners empirically reduces financial restatements, while foreign commissioners increase the potential for financial restatements. Conversely, independent commissioners have no effect on the financial restatement. Keywords: Commissioner; Diversity; Female
{"title":"Commissioner Diversity and Financial Restatement","authors":"Ni Wayan Rustiarini, Ni Putu Ika Candra Kirani, Ni Wayan Eka Purnami Asih","doi":"10.24843/eja.2023.v33.i05.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p02","url":null,"abstract":"The phenomenon of financial restatement raises public questions regarding the effectiveness of corporate governance, particularly the role of commissioners as supervisory boards. One of the factors that influence the supervisory function is the diversity of commissioners. The research aims to analyze the role of the diversity of commissioners on financial restatements. Diversity is viewed from three aspects, namely independent commissioners, foreign commissioners, and female commissioners. The sample consists of 126 companies listed on the IDX. Data were analyzed using logistic regression. Statistical tests show that there are two variables that affect the financial restatement, namely foreign commissioners and female commissioners. However, the two variables have opposite directions. The existence of female commissioners empirically reduces financial restatements, while foreign commissioners increase the potential for financial restatements. Conversely, independent commissioners have no effect on the financial restatement. \u0000Keywords: Commissioner; Diversity; Female","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46472443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p07
Nadia Hermawaty, I. Sudana, Nilai Perusahaan
Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This research was conducted on various industrial sector companies listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method of 69 observations. The collected data were analyzed by multiple linear regression. The results of the study explained that profitability has a positive effect on firm value, firm size has a negative effect on firm value and disclosure of corporate social responsibility has no effect on firm value. The research results are able to support signal theory and agency theory and can provide information to investors in making investment decisions by linking them to firm value. Keywords: Profitability; Firm Size; Corporate Social Responsibility Disclosure; Firm Value.
{"title":"Profitabilitas, Ukuran Perusahaan, Pengungkapan Corporate Social Responsibility dan Nilai Perusahaan","authors":"Nadia Hermawaty, I. Sudana, Nilai Perusahaan","doi":"10.24843/eja.2023.v33.i05.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p07","url":null,"abstract":"Firm value is an important indicator for investors as a consideration for investment decisions. The research aims to obtain empirical evidence of the effect of profitability, firm size and disclosure of corporate social responsibility on firm value. This research was conducted on various industrial sector companies listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method of 69 observations. The collected data were analyzed by multiple linear regression. The results of the study explained that profitability has a positive effect on firm value, firm size has a negative effect on firm value and disclosure of corporate social responsibility has no effect on firm value. The research results are able to support signal theory and agency theory and can provide information to investors in making investment decisions by linking them to firm value. \u0000Keywords: Profitability; Firm Size; Corporate Social Responsibility Disclosure; Firm Value.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48046672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-26DOI: 10.24843/eja.2023.v33.i05.p11
Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, M. Farhan
This study aims to examine the role of corporate governance on fraudulent financial reporting. Research with the variables used is rarely studied, especially regarding the skills of the board of commissioners, the number of meetings and the role of women. The research sample is 469 manufacturing companies. Tests were carried out using logistic regression using the SPSS application which tested corporate governance variables represented through the role of the board of commissioners from the point of view of size, independence, expertise, meet, gender diversity towards fraudulent financial reporting. The results of the study show that the board of commissioners (size) and the board of commissioners (gender diversity) have a negative effect on fraudulent financial reporting. Another independence variable, namely the board of commissioners (independence, expertise, meet) is not proven to have an effect on fraudulent financial reporting. Keywords: The Board of Commissioner (Size, Independensi, Expertise, Meet, Gender); Fraudulent Financial Reporting
{"title":"Efektivitas Corporate Governance dan Fraudulent Financial Reporting","authors":"Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, M. Farhan","doi":"10.24843/eja.2023.v33.i05.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i05.p11","url":null,"abstract":"This study aims to examine the role of corporate governance on fraudulent financial reporting. Research with the variables used is rarely studied, especially regarding the skills of the board of commissioners, the number of meetings and the role of women. The research sample is 469 manufacturing companies. Tests were carried out using logistic regression using the SPSS application which tested corporate governance variables represented through the role of the board of commissioners from the point of view of size, independence, expertise, meet, gender diversity towards fraudulent financial reporting. The results of the study show that the board of commissioners (size) and the board of commissioners (gender diversity) have a negative effect on fraudulent financial reporting. Another independence variable, namely the board of commissioners (independence, expertise, meet) is not proven to have an effect on fraudulent financial reporting. \u0000Keywords: The Board of Commissioner (Size, Independensi, Expertise, Meet, Gender); Fraudulent Financial Reporting","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44389490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-30DOI: 10.24843/eja.2023.v33.i04.p14
Gusti Ayu Diah Laksmi Ismawijayanthi, I. A. D. Putri
This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention. Keywords: Whistleblowing; Fraud; Ethical Behavior
{"title":"Persepsi Karyawan Mengenai Whistleblowing System terhadap Pencegahan Fraud dengan Perilaku Etis sebagai Variabel Intervening","authors":"Gusti Ayu Diah Laksmi Ismawijayanthi, I. A. D. Putri","doi":"10.24843/eja.2023.v33.i04.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i04.p14","url":null,"abstract":"This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention. \u0000Keywords: Whistleblowing; Fraud; Ethical Behavior","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42904929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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