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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana PENELITIAN DAN KARYA ILMIAH JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Ensiklopedia Social Review Jurnal Ilmiah Manajemen Kesatuan BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ilmiah Wahana Pendidikan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Economic Reviews Journal Journal of Social And Economics Research Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Eduvest - Journal of Universal Studies Jurnal Riset Manajemen dan Ekonomi Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia EBID:Ekonomi Bisnis Digital VISA: Journal of Vision and Ideas Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi journal of social and economic research Journal of Ekonomics, Finance, and Management Studies NuCSJo : Nusantara Community Service Journal
Christina Dwi Astuti
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Journal : Jurnal Informatika Ekonomi Bisnis

 1 
Faktor-Faktor yang Mempengaruhi Intention Whistleblowing Rahayu, Upit Arapia; Astuti, Christina Dwi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.335 KB) | DOI: 10.37034/infeb.v5i1.201

Abstract

This study aims to determine the factors that influence whistleblowing intentions such as attitudes towards behavior, subjective norms, perceptions of behavioral control, perceptions of the seriousness of fraud, perceptions of threats of retaliation against whistleblowing intentions internally and externally and rationalization as moderation. The population in this study were employees who working in the accounting field in the Jabodetabek area which is primary data using a questionnaire survey and a purposive sampling method which has three criteria so that out of 278 respondents only 271 respondents could be sampled. This study uses multiple linear regression analysis tests. The results of this study are that attitudes towards behavior have a positive effect on whistleblowing intention internally, subjective norms have a positive effect on whistleblowing intention internally and externally, perceived behavioral control has a positive effect on whistleblowing intention externally, perceptions of seriousness fraud has a positive effect on whistleblowing intention internally, perceptions of the threat of retaliation have a negative effect on whistleblowing intention internally, rationalization is able to strengthen the effect of perceived seriousness of fraud on external whistleblowing intention, and rationalization is able to weaken perceptions of threats of retaliation on whistleblowing intention internally.
Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan Prastyawan, Riska; Astuti, Christina Dwi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.417 KB) | DOI: 10.37034/infeb.v5i2.203

Abstract

This study aims to examine the effect of Technology Innovation, Capital Structure, Ownership Structure on Sustainability Report Disclosure. The population in this study are Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from the company’s financial statements through the website www.idx.co.id or the websites of each company. The study used a purposive sampling methode with several criteria and the results obtained as many as 161 sample data. Data analysis method using descriptive test, classical assumption test and multiple linear regressions test using SPSS Software 26. The results show that Technology Innovation, Capital Structure, Institutional Ownership, have positive effect on Sustainability Report Disclosure. Foreign Ownership and Managerial Ownership doesn’t have effect on Sustainability Report Disclosure.
Co-Authors Adies Frima Suryaveni Afnilia, Finni Agnia Cantika Kartikasari Aini, Fitriana Nur Alfira Tifa Muliza Andhika Pratama Andreas Koli Koli Todo Golo Anne Monica Sijabat Aprillida, Thasya Armay Adelia M B Atikah Hijriyanah Audrey Alvania Ayu Aulia Oktaviani Ayu Ekasari Azizah Zulfika Azzahra, Vivi Fachrani Barida Syava Noor Zahra Corny, Moh. Ardan Makarim Dina Mellyana Djanoearko, Rahma Ellok Satiti Endah Sri Wahyuni Fitri Noviera Gratia Easter Sarah Nta'ola Halik, Dini Justika Istiqawaty Hannah Paramita Freed Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hidayat, Darra Pradita Indahyanti, Tri Jasmine Vyrza Qonita Josua Partogi Parasian Pasaribu Juliawaty, Ririn Kefas Anugrah Khristina Curry Kusumaningrum, Meyrina Lala Lathifah Ariyani Leon, Farah Margaretha Lidia Wahyuni Marchelia Grace Marisa, Oktafalia Mochammad Razel Putra Zalna Muliza, Alfira Tifa Mulyadi Siregar Naibaho, Jessica Gratia Nikijuluw, Trixie Elvaretta Nuryadin, Sausan Syahirah Pangestika, Friska Oktaviana Widya Permatasari, Indah Yunita Prastyawan, Riska Putri, Kendra Aulia Husna Rahayu, Upit Arapia Rahmawati, Nesya Kartika RAMADHANI, KAMILA Rifani, Deivy Ridha Saphira, Janice Sholekha, Ayu Sinaga, Amelia Suciati, Anugerah Putri Supandi, Serlin Syachyadi, Ilham Syahla, Aqilah Syandra Putri Tryaswati Wahyuni Rusliyana Sari Wanadri, Chandra Wati Wati Yana, Via Sukma Yanti, Harti Budi Yolanda Citra Melissa Yuniarto, Fajar Eka Yuslian, Nadiya Nurliani Putri Zuhdi, Abid Maulana