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All Journal Amkop Management Accounting Review (AMAR) Ekopedia: Jurnal Ilmiah Ekonomi
Etty, Etty
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Humanities Economics, Econometrics & Finance Social Sciences

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The Effect of Knowledge and Motivation on Nurses’ Attitudes Toward Reporting Patient Safety Incidents at RSU Hermina Opi Jakabaring Septrianne, Virginia Majestica; Paramarta, Vip; Etty, Etty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3239

Abstract

Patient safety is the foremost priority in healthcare services, with nurses playing a central role in preventing incidents through accurate reporting. However, in practice, patient safety incident reporting often encounters barriers due to limited knowledge and low motivation. This study aims to explain the influence of learning and motivation on nurses’ attitudes toward reporting patient safety incidents, using a descriptive-verificative method, with data collected through questionnaires and analyzed with linear regression. The results indicate that nurses’ knowledge, motivation, and attitudes in carrying out reporting are categorized as good. Knowledge and motivation, both individually and simultaneously, have a positive and significant effect on nurses’ attitudes, indicating that these two variables are crucial factors in strengthening the culture of patient safety incident reporting. Knowledge and motivation serve as key determinants in shaping this reporting culture. Their integration provides both conceptual foundations and consistent practical encouragement, allowing the reporting culture to grow systematically, sustainably, and in support of healthcare quality. This study emphasizes the importance of continuous training and systematic motivational strategies as the foundation for consistent reporting of patient safety incidents, while also suggesting further research on the effectiveness of these interventions in nursing practice.
Pengaruh Pengungkapan Corporate Social Responsibility Dan Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi Atikah, Ismi Dwi; Etty, Etty; Yusuf, Muhammad
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/v368rs56

Abstract

This study aims to demonstrate the effect of Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG) disclosure on company value with financial performance as a moderating variable. The research method used is a quantitative approach with the unit of analysis being companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample selection method used purposive sampling, resulting in 25 sample companies with a total of 100 data observations. The analysis technique in this study used descriptive statistical analysis and panel data regression analysis with the Eviews 13 application. The tests conducted included panel data regression model testing, classical assumption testing, partial testing, simultaneous testing, coefficient of determination testing, and Moderated Regression Analysis (MRA) testing. The results of this study indicate that CSR disclosure has a positive effect on company value, GCG disclosure has no effect on company value, financial performance has no effect on company value, financial performance is unable to moderate the effect of CSR disclosure on company value, and financial performance is unable to moderate the effect of GCG disclosure on company value. Future research should expand the sample size, extend the observation period, and add other variables such as government policy, macroeconomic conditions, and specific industry characteristics. In addition, future research could use more comprehensive GCG indicators and other financial performance proxies that are more sensitive to company value.  
Co-Authors Atikah, Ismi Dwi Muhammad Yusuf Septrianne, Virginia Majestica Vip Paramarta