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All Journal Jurnal Eksplorasi Karya Sistem Informasi dan Sains Dinamisia: Jurnal Pengabdian Kepada Masyarakat Journal of Innovation and Community Engagement Jurnal Riset Akuntansi dan Keuangan Jurnal Atma Inovasia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi
Putriana Kristanti
Universitas Kristen Duta Wacana
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Library & Information Science Social Sciences Other

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Journal : Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)

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PENGARUH PENDIDIKAN ETIKA BISNIS DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI PADA PERGURUAN TINGGI YOGYAKARTA Larinda, Rene Deckhartez; Kristanti, Putriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5931

Abstract

This study aims to determine how business ethics education and religiosity influence the ethical perceptions of accounting students. The study was conducted using a quantitative approach through the distribution of questionnaires to accounting students from three universities in Yogyakarta, namely Duta Wacana Christian University, Atma Jaya University, and Sanata Dharma University. The sample was determined using purposive sampling, resulting in 101 samples. The analysis used was multiple linear regression, descriptive statistics, classical assumption tests, and hypothesis testing. The findings of this study indicate that business ethics education has a positive and significant influence on the ethical perceptions of accounting students. Meanwhile, religiosity also showed a positive and significant influence on the ethical perceptions of accounting students. The results of this study reinforce the view that formal education and spiritual values play an important role in shaping the ethical perceptions of accounting students.
THE INFLUENCE OF EMPLOYEE COMPETENCE, ORGANIZATIONAL COMMITMENT, PERSONAL COST AND LEGAL PROTECTION ON WHISTLEBLOWING FOR FRAUD PREVENTION Manurung, Lucy; Kristanti, Putriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4041

Abstract

This study aims to empirically examine the effect of employee competence (KP), organizational commitment (OCM), personal cost (PC), and legal protection (LP) on whistleblowing. Whistleblowing is a system that can be used to report fraud that occurs based on accurate facts and evidence. This study uses primary data in the form of questionnaires distributed online and directly. The samples of this study were principals, vice principals, teachers, and staff of public and private high schools in 5 sub-districts of Yogyakarta City, namely Gondokusuman, Umbulharjo, Gondomanan, Kotagede, and Tegalrejo sub-districts. The data analysis method used is Structural Equation Modeling (SEM). The results of this study obtained 263 respondents and showed that employee competence does not affect whistleblowing, while organizational commitment, personal cost, and legal protection affect whistleblowing. This means that high school employees in the Yogyakarta City neighborhood already have the intention of whistleblowing. It is recommended that officials can improve facilities for employees to carry out whistleblowing if needed by more easily reducing risk (personal cost).
Co-Authors Agnes Febrina Lero Agustini Dyah Respasti Agustini Dyah Respati Agustini Dyah Respati Albertus Nugroho Cerafika Sri Ningrum Citravia Agustin Dona Marselina Edwar Eka Harahap Harahap, Edwar Eka Indri Prasasyaningsih Jefrianus Mau Kimberly Emma Soselia Larinda, Rene Deckhartez Manurung, Lucy Mau, Jefrianus Novaldo Fardinan Pangestu Pongmangngatta, Sule Datu Prasasyaningsih, Indri Pristanto Silalahi Purwani Retno Andalas Purwani Retno Andalas Purwani Retno Andalas, Purwani Retno Respati, Agustini Dyah Rosa Delima Rosmita Halena Rumengan Rut Puspita Sari Sari, Rut Puspita Sri Widata Xaveria Indri Prasasyaningsih Xaveria Prasasyaningsih Yunianta Yunianta Yunianta