Pub Date : 2023-10-05DOI: 10.26714/mki.13.1.2023.103-113
Imam Hadiwibowo, Ali Jufri, Desy Lusiyana
SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance
中小企业是新冠疫情期间支持国家经济发展的一种社区企业，是受影响最大的企业。本研究旨在确定中小企业纳税人在税率、财政服务质量和纳税人自我评估制度方面的合规水平。本研究的人群是在KPP Pratama Cirebon 2注册的中小企业。数据分析采用结构方程模型(SEM)分析的描述性统计方法。研究结果表明:税率对自评体系存在影响，纳税服务质量对自评体系存在影响，税率与纳税服务质量存在关系，自评体系对纳税人合规不存在影响，税率对纳税人合规不存在影响，财政服务质量对纳税人合规不存在影响。希望税率和财政服务成为提高纳税人合规的重要因素
{"title":"The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia","authors":"Imam Hadiwibowo, Ali Jufri, Desy Lusiyana","doi":"10.26714/mki.13.1.2023.103-113","DOIUrl":"https://doi.org/10.26714/mki.13.1.2023.103-113","url":null,"abstract":"SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"468 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135547061","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 : 2023-09-30DOI: 10.26714/mki.13.2.2023.139-151
Nurhayati Siregar, Silvia Waning Hiyun Puspita Sari, Ipuk Widayanti, M. Zidny Nafi' Hasbi, Abdul Aziz
This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatism
{"title":"Does Capital Structure, Audit Quality, and Company Profitability Have an Impact on Accounting Conservatism?","authors":"Nurhayati Siregar, Silvia Waning Hiyun Puspita Sari, Ipuk Widayanti, M. Zidny Nafi' Hasbi, Abdul Aziz","doi":"10.26714/mki.13.2.2023.139-151","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.139-151","url":null,"abstract":"This study examines several factors that influence accounting conservatism: Capital Structure, Audit Quality, and Company Profitability. This study uses quantitative methods. All the manufacturing businesses included in this study are listed on the Indonesia Stock Exchange. Purposive sampling is the foundation of the sample selection technique. Panel regression, an analytical technique combining cross-sectional and time-series data, was employed in this study. The results showed that the capital structure variable did not affect accounting conservatism. Then, the audit quality variable significantly affects accounting conservatism, and the company's profitability variable does not affect accounting conservatism","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038376","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 : 2023-09-30DOI: 10.26714/mki.13.2.2023.152-163
Anis Sukha Anifa, Soegiharto Soegiharto
This study examines and analyses the effect of overconfidence, herding effect, and disposition effect bias on investment decisions mediated by risk perception and moderated by financial literacy. The sample for this study uses 184 investors from 19 provinces in Indonesia using a purposive sampling technique. Regression partial least squares test the hypothesis with the Warp-PLS application version. The study's results found that overconfidence bias does not affect risk perception. Herding effect bias and disposition bias have positive effects on risk perception. Risk perception has a positive effect on investment decisions. Risk perception fully mediates the relationship between disposition effect bias on investment decisions. However, risk perception does not mediate the relationship between overconfidence bias and herding effect bias on investment decisions. Meanwhile, financial literacy must moderate the relationship between risk perception and investment decisions. The implication of the study is expected to assist the Financial Services Authority in increasing investors' financial literacy in the capital market.
{"title":"Does The Psychology of Investment Decisions Depend on Risk Perception And Financial Literacy?","authors":"Anis Sukha Anifa, Soegiharto Soegiharto","doi":"10.26714/mki.13.2.2023.152-163","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.152-163","url":null,"abstract":"This study examines and analyses the effect of overconfidence, herding effect, and disposition effect bias on investment decisions mediated by risk perception and moderated by financial literacy. The sample for this study uses 184 investors from 19 provinces in Indonesia using a purposive sampling technique. Regression partial least squares test the hypothesis with the Warp-PLS application version. The study's results found that overconfidence bias does not affect risk perception. Herding effect bias and disposition bias have positive effects on risk perception. Risk perception has a positive effect on investment decisions. Risk perception fully mediates the relationship between disposition effect bias on investment decisions. However, risk perception does not mediate the relationship between overconfidence bias and herding effect bias on investment decisions. Meanwhile, financial literacy must moderate the relationship between risk perception and investment decisions. The implication of the study is expected to assist the Financial Services Authority in increasing investors' financial literacy in the capital market.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038222","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 : 2023-09-30DOI: 10.26714/mki.13.2.2023.195-208
Anisa Nur Juliana, Reskino Reskino
There must be clear evidence about whether internal control mediates earnings management in the relationship between financial distress and tax planning. This research analysed the direct effect of financial distress and tax planning on earnings management and the indirect effect of financial distress and tax planning on earnings management through internal control. A sample of 126 secondary observation data from 21 samples of SOCs companies and non-financial SOCs subsidiaries listed on the Indonesia Stock Exchange for the 2016-2021 period was used. The test results showed that financial distress had a direct impact on internal control and earnings management, while tax planning did not have a direct impact. The study's findings also do not indicate that internal control can mediate the relationship between financial distress and tax planning on earnings management. Further research is needed to add other variables that can, directly and indirectly, affect earnings management.
{"title":"Internal Control Implementation and Earning Management: A Mediation Effect Testing","authors":"Anisa Nur Juliana, Reskino Reskino","doi":"10.26714/mki.13.2.2023.195-208","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.195-208","url":null,"abstract":"There must be clear evidence about whether internal control mediates earnings management in the relationship between financial distress and tax planning. This research analysed the direct effect of financial distress and tax planning on earnings management and the indirect effect of financial distress and tax planning on earnings management through internal control. A sample of 126 secondary observation data from 21 samples of SOCs companies and non-financial SOCs subsidiaries listed on the Indonesia Stock Exchange for the 2016-2021 period was used. The test results showed that financial distress had a direct impact on internal control and earnings management, while tax planning did not have a direct impact. The study's findings also do not indicate that internal control can mediate the relationship between financial distress and tax planning on earnings management. Further research is needed to add other variables that can, directly and indirectly, affect earnings management.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038373","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}
This study examines the effect of information technology, transparency, human resource competence, and internal control systems on the quality of financial reports. It looks at the effect of accountability variables as intervening variables on human resource competencies and internal control systems. The problem under study is that there are still many cases of budget misappropriation caused by the poor quality of financial reports in the village government of Gunungkidul Regency. The type of research data is primary data obtained by distributing questionnaires. This study received a sample of 204 respondents in 144 villages and was selected by purposive sampling method aimed at village officials, namely the village head, village secretary, and village treasurer. The results of this study indicate that Utilization of information technology, Transparency, Human Resource Competency, and Accountability positively affect the quality of financial reports on village governments. Meanwhile, the internal control system cannot improve the quality of financial reports. Practically, this study provides input to the central government and village governments to improve related factors that can improve the quality of financial statements.
{"title":"Determinants of the Quality of Village Government Financial Statements","authors":"Bambang Jatmiko, Tiyas Puji Utami, Ardiansyah Wahyu Nugroho","doi":"10.26714/mki.13.2.2023.184-194","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.184-194","url":null,"abstract":"This study examines the effect of information technology, transparency, human resource competence, and internal control systems on the quality of financial reports. It looks at the effect of accountability variables as intervening variables on human resource competencies and internal control systems. The problem under study is that there are still many cases of budget misappropriation caused by the poor quality of financial reports in the village government of Gunungkidul Regency. The type of research data is primary data obtained by distributing questionnaires. This study received a sample of 204 respondents in 144 villages and was selected by purposive sampling method aimed at village officials, namely the village head, village secretary, and village treasurer. The results of this study indicate that Utilization of information technology, Transparency, Human Resource Competency, and Accountability positively affect the quality of financial reports on village governments. Meanwhile, the internal control system cannot improve the quality of financial reports. Practically, this study provides input to the central government and village governments to improve related factors that can improve the quality of financial statements.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038374","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}
The purpose of this research is to analyse how Islamic banks in Indonesia performance using antecedents of their level of social responsibility and intellectual capital. In addition, the mediating role of IC in the connection between CSR and firm performance is examined. This study predicts that CSR strategies have the potential to enhance corporate IC, giving rise to a new type of IC called "Sustainable IC," which is closely related to environmental and social knowledge that businesses must have in order to thrive in the modern business world. This study result’s confirmed the mediating role of IC in the connection between CSR and performance. This study's findings have important practical implications for banks, which may use them to justify spending more on CSR implementation techniques that boost CSR indicators linked to more extensive use of IC resources and, hence, improved business outcomes. The findings also support the positive impact of IC and social responsibility on the performance of Islamic banks in Indonesia, demonstrating the existence of a causal link between the two
{"title":"The Role of Intellectual Capital to Fill the Missing Link in The Relationship Between Social Responsibility and Islamic Banking Performance in Indonesia","authors":"Bima Cinintya Pratama, Makhrus Makhrus, Maulida Nurul Innayah","doi":"10.26714/mki.13.2.2023.114-126","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.114-126","url":null,"abstract":"The purpose of this research is to analyse how Islamic banks in Indonesia performance using antecedents of their level of social responsibility and intellectual capital. In addition, the mediating role of IC in the connection between CSR and firm performance is examined. This study predicts that CSR strategies have the potential to enhance corporate IC, giving rise to a new type of IC called \"Sustainable IC,\" which is closely related to environmental and social knowledge that businesses must have in order to thrive in the modern business world. This study result’s confirmed the mediating role of IC in the connection between CSR and performance. This study's findings have important practical implications for banks, which may use them to justify spending more on CSR implementation techniques that boost CSR indicators linked to more extensive use of IC resources and, hence, improved business outcomes. The findings also support the positive impact of IC and social responsibility on the performance of Islamic banks in Indonesia, demonstrating the existence of a causal link between the two","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038227","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 : 2023-09-30DOI: 10.26714/mki.13.2.2023.164-172
Tabah Rizki, Andrianto Widjaja
This study aims to analyze the impact of green corporate social responsibility (CSR) on SDGs Disclosure, using female boards of directors as a moderating variable. The study population is manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. This type of research is quantitative. The sampling technique in this study was a targeted sampling method that yielded 68 company observations. The data used is secondary data in the form of corporate reports and sustainability reports. The analytical method in this study is multiple linear regression. The results of this study show that while green CSR positively impacts SDG disclosure, female boards of directors can strengthen the influence of green CSR on SDG disclosure. Overall, the findings of this study provide incentives for companies to strengthen green CSR as part of their competitive advantage strategy to achieve the 2030 SDGs targets.
{"title":"Green Corporate Social Responsibility and Sustainable Development Goals Disclosure: The Role of Female Board of Directors","authors":"Tabah Rizki, Andrianto Widjaja","doi":"10.26714/mki.13.2.2023.164-172","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.164-172","url":null,"abstract":"This study aims to analyze the impact of green corporate social responsibility (CSR) on SDGs Disclosure, using female boards of directors as a moderating variable. The study population is manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2021. This type of research is quantitative. The sampling technique in this study was a targeted sampling method that yielded 68 company observations. The data used is secondary data in the form of corporate reports and sustainability reports. The analytical method in this study is multiple linear regression. The results of this study show that while green CSR positively impacts SDG disclosure, female boards of directors can strengthen the influence of green CSR on SDG disclosure. Overall, the findings of this study provide incentives for companies to strengthen green CSR as part of their competitive advantage strategy to achieve the 2030 SDGs targets.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038378","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 : 2023-09-30DOI: 10.26714/mki.13.2.2023.173-183
Ferdy Putra, Mayla Khoiriyah, Rezi Abdurrahman, Alif Ilham Akbar Fatriansyah
This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.
{"title":"Company Financial Performance Before and During The Covid-19 Pandemic","authors":"Ferdy Putra, Mayla Khoiriyah, Rezi Abdurrahman, Alif Ilham Akbar Fatriansyah","doi":"10.26714/mki.13.2.2023.173-183","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.173-183","url":null,"abstract":"This research aims to examine how liquidity, leverage, activity, and growth influence company financial performance before and during the COVID-19 pandemic. This research used purposive sampling with a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 for the period before the COVID-19 pandemic and in 2020 during the COVID-19 pandemic obtained 279 observations. Data were analyzed using SPSS 26. The results showed that Liquidity significantly affected the company's financial performance before the COVID-19 pandemic. In contrast, it has a significant negative effect on ROA, an insignificant negative effect on ROE and an insignificant positive effect on Tobin's q during the COVID-19 pandemic. Leverage has significant adverse effects before and during the COVID-19 pandemic. Activity had a significant positive effect before the COVID-19 pandemic, while it had a non-significant positive effect during the COVID-19 pandemic. Growth had a significant positive effect before the COVID-19 pandemic, a non-significant positive effect on ROA and ROE, and an insignificant negative effect on Tobin's q during the COVID-19 pandemic. Companies should pay attention to the leverage ratio because leverage has a significant negative influence before and during COVID-19, which means leverage can significantly reduce financial performance. For this reason, the company must regulate the capital structure following the company's capabilities.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038213","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 : 2023-09-30DOI: 10.26714/mki.13.2.2023.127-138
Wahid Wachyu Adi Winarto
In this study, corporate governance will be used as a moderating variable to experimentally evaluate the relationship between leverage, firm size, and tax avoidance. Companies are currently engaging in some tax avoidance to limit the tax levied against them. This can impact how much income the company acquires, which in turn lowers the share profit distributed to stakeholders. A Sharia company registered with JII 70 makes up the study population using an associative quantitative research approach. The SPSS application is used in data analysis methods. The findings indicated that the profitability variable directly impacted tax avoidance, whereas the leverage variable had no bearing and the firm size variable had an impact. The results of the indirect effect analysis, namely moderation analysis, found that corporate governance moderates the relationship between profitability and firm size with tax avoidance, and corporate governance cannot moderate the relationship between leverage and tax avoidance.
{"title":"The Moderating Role of Corporate Governance on Financial Ratio, Firm Size and Tax Avoidance at Indonesian Sharia Companies","authors":"Wahid Wachyu Adi Winarto","doi":"10.26714/mki.13.2.2023.127-138","DOIUrl":"https://doi.org/10.26714/mki.13.2.2023.127-138","url":null,"abstract":"In this study, corporate governance will be used as a moderating variable to experimentally evaluate the relationship between leverage, firm size, and tax avoidance. Companies are currently engaging in some tax avoidance to limit the tax levied against them. This can impact how much income the company acquires, which in turn lowers the share profit distributed to stakeholders. A Sharia company registered with JII 70 makes up the study population using an associative quantitative research approach. The SPSS application is used in data analysis methods. The findings indicated that the profitability variable directly impacted tax avoidance, whereas the leverage variable had no bearing and the firm size variable had an impact. The results of the indirect effect analysis, namely moderation analysis, found that corporate governance moderates the relationship between profitability and firm size with tax avoidance, and corporate governance cannot moderate the relationship between leverage and tax avoidance.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135038383","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 : 2023-08-22DOI: 10.26714/mki.13.1.2023.97-102
Arifia Yasmin, Asrofi Langgeng Noermansyah
In institutions, the role of the whistleblower is often used to reduce the number of internal fraud that occurs, for example in goods procurement activities, asset embezzlement activities and other fraudulent activities. This research was to determine the consequence of commitment, attitude, subjective norms and perceived behavioral control on the intention to do whistle blowing in Harapan Bersama Polytechnic. This research is to make all of the information such as goods procurement to be more transparent. This research uses primary data sources obtained from distributing questionnaires to respondents, namely all employees of Harapan Bersama Polytechnic. The outcomes of this research are that there is an control of attitude variable on an intention to do the Whistle Blowing. For variable commitment, subjective norms and views of behavioral control have no effect on the aim to do the Whistle Blowing.
在机构中，举报人的作用经常被用来减少内部欺诈的发生，例如在货物采购活动、资产侵占活动和其他欺诈活动中。本研究旨在探讨承诺、态度、主观规范和知觉行为控制对检举意向的影响。这项研究是为了使所有的信息，如货物采购更加透明。本研究使用的主要数据来源是发放问卷给受访者，即Harapan Bersama Polytechnic的所有员工。本研究结果表明，态度变量对举报意向有控制作用。对于可变承诺，主观规范和行为控制观对举报目标没有影响。
{"title":"The Impact of Commitment, Attitude, Subjective Norm and Perception of Behavioral Control on Intention to do Whistleblowing","authors":"Arifia Yasmin, Asrofi Langgeng Noermansyah","doi":"10.26714/mki.13.1.2023.97-102","DOIUrl":"https://doi.org/10.26714/mki.13.1.2023.97-102","url":null,"abstract":"In institutions, the role of the whistleblower is often used to reduce the number of internal fraud that occurs, for example in goods procurement activities, asset embezzlement activities and other fraudulent activities. This research was to determine the consequence of commitment, attitude, subjective norms and perceived behavioral control on the intention to do whistle blowing in Harapan Bersama Polytechnic. This research is to make all of the information such as goods procurement to be more transparent. This research uses primary data sources obtained from distributing questionnaires to respondents, namely all employees of Harapan Bersama Polytechnic. The outcomes of this research are that there is an control of attitude variable on an intention to do the Whistle Blowing. For variable commitment, subjective norms and views of behavioral control have no effect on the aim to do the Whistle Blowing.","PeriodicalId":497329,"journal":{"name":"Maksimum","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135717119","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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