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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Studi Pemerintahan dan Akuntabilitas
Irjanti, Fany Audia
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Komitmen Organisasi, Orientasi Etika Idealisme dan Orientasi Etika Retalivisme terhadap Minat Melakukan Whistleblowing (Studi Empiris pada PT.Telkomsel Provinsi Riau) Irjanti, Fany Audia
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 2 No. 1 (2022): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (812.082 KB) | DOI: 10.35912/jastaka.v2i1.1684

Abstract

Purpose: The aim of this study is to examine the influence of organizational commitment, Ethical Orientation Idealism and Ethical Orientation Relativism to Whistleblowing Intention. Methodology: This study was conducted at all branches PT. Telkomsel in Riau Province. The sampling method that used in this study is purposive sampling. Collecting data of this study using a questionnaire submitted to 150 employees working in all branches of PT.Telkomsel riau province. From questionnaires distributed, 76 questionnaires can be completed and can be processed. Data collected were analyzed with Partial Least Square (PLS). Result: The results of hypotesis testing conclude that: first, organizational commitment has positif influence toward whistleblowing intention. Second, Ethical Orientation Idealism has positif influence toward whistleblowing intention third, Ethical Orientation Relativism has negative influence toward whistleblowing intention.
PENGARUH FINANCIAL DISTRESS, KEPEMILIKAN PUBLIK, AUDIT DELAY, DAN KEPEMILIKAN TERKONSENTRASI TERHADAP AUDITOR SWITCHING : THE EFFECT OF FINANCIAL DISTRESS, PUBLIC OWNERSHIP, AUDIT DELAY, AND CONCENTRATED OWNERSHIP ON SWITCHING AUDITORS Irjanti, Fany Audia; Nur DP, Emrinaldi; Rasuli, M
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.3.445-462

Abstract

The objective of this research is to examine the impact of financial distress, public ownership, audit delay, and concentrated ownership on auditor switching within the context of property and real estate firms listed on the IDX between 2017 and 2021, comprising a total of 49 companies. The research employed a purposive sampling approach to select 21 companies that fulfilled the research criteria. The study relied on secondary data extracted from the financial reports of these companies and involved a multiple linear regression analysis. The results indicate that financial distress exerts a negative influence on auditor switching, whereas public ownership and audit delay exhibit a positive association with auditor switching. In contrast, concentrated ownership does not demonstrate a significant effect on auditor switching. These findings provide valuable insights for both firms and investors, enabling them to make well-informed decisions concerning auditor switching and its associated determinants, including financial distress, public ownership, and audit delay
Co-Authors Emrinaldi Nur DP M. Rasuli