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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi
KOMANG AYU KRISNADEWI
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Factors Affecting Whistleblowing Intention (Studies at Universities in Bali) Ni Wayan Trisna Kusumayanti; Dewa Gede Wirama; I.G.A.M. Asri Dwija Putri; Komang Ayu Krisnadewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5029

Abstract

Fraud is one of the actions that can harm an organization. Therefore, it is important to pay attention to efforts to prevent fraud, one of which is the existence of a whistleblowing system. This study aims to obtain empirical evidence regarding the effect ofproviding financial rewards, personal costs, anonymous reporting channels, and the level of seriousness of fraud on the intentions of the finance department employees to carry out whistleblowing. This research was conducted at universities in the province of Bali. Determination of the sample in this study using purposive sampling. The total sample used is 213 samples. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that financial rewards have a positive effect on whistleblowing intentions. Personal cost has no effect on whistleblowing intention. Anonymous reporting channels have a positive effect on whistleblowing intentions. The level of seriousness of fraud has a positive effect on whistleblowing intentions. The results of this study can be used to optimize whistleblowing intentions. This can be done by optimizing the financial rewards given to employees so that they can meet the needs of employees and will create a strong intention to do whistleblowing.
Factors Affecting Interest To Work In A Public Accounting Firm: A Study Of Internship Students Gusti Ayu Made Denisa Ari Putri; Komang Ayu Krisnadewi
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

According to data from the Center for the Accountant Profession, the Public Accountant profession experienced a low increase, while public companies listed on the IDX experienced a high increase. So there is a gap in numbers between providers of public accounting services and service users, namely public companies which require an opinion from the services of a public accounting firm (KAP) on the fairness of their financial reports. This research aims to determine the effect of variations in assignments, workload, work challenges and superior support in student internship programs on interest in working at KAP. Research on 120 respondents who had interned at a Public Accounting Firm was taken using a purposive sampling technique (snowball sampling technique). Methods of data analysis using the validity and reliability of the questionnaire, multiple regression. The results of the analysis show that variations in tasks, workload, work challenges, and superior support have a positive influence on interest in working in a public accounting firm, while workload has a negative influence on interest in working in a public accounting firm. However, simultaneously all independent variables influence the dependent variable. The results of the coefficient of determination of 0.505 indicate that the independent variable is able to influence the dependent variable by 51% and the remaining 49% is influenced by variables outside this research.
Co-Authors AMELIA VERONICA Dewa Gede Wirama Gusti Ayu Made Denisa Ari Putri I.G.A.M. Asri Dwija Putri NI PUTU MERIANI Ni Wayan Trisna Kusumayanti Nyoman Pramesti Sukma