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Journal : Jurnal Nuansa Karya Akuntansi

Pengaruh Personal Cost, Intensitas Moral, dan Sosialisasi Antisipatif terhadap Niat Whistleblowing: Komitmen Organisasi sebagai Variabel Moderasi Triafani, Meilisa; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 2 No 1 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i1.26

Abstract

This study aims to determine whether personal cost, moral intensity, and anticipatory socialization affect whistleblowing intention and whether organizational commitment is acted as moderating variable in those relationship of personal cost, moral intensity, and anticipatory socialization affect whistleblowing intention and whether organizational commitment is acted as moderating variable. Data used in this study was obtained using questionnaires, distributed directly to 74 respondents, consisting of employees of the Regional Financial and Asset Management Agency of Padang City. The results showed that personal cost, moral intensity, and socialization had no effect on whistleblowing intention. Organizational commitment was not able to moderate the relationship between personal cost, moral intensity, anticipatory socialization, and whistleblowing intention.
Love Of Money, Machiavellian dan Idealisme: Bagaimana Pengaruhnya Terhadap Persepsi Etis Akuntan Publik Junita, Rike Afria; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 2 No 2 (2024): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v2i2.27

Abstract

This study investigated the effects of materialism, marxism, and idealism on public accountants' ethical attitudes in Padang City. the kind of analysis performed in quantitative research to address the previously discussed problems. The Public Accounting Firm in Padang City's auditors were given questionnaires as part of the study's technique of data collection. Because there aren't many public accountants in Padang City, the researchers utilized total sampling as their sample method. The findings of this study demonstrate that Padang City public accountants' judgments of ethics are significantly and negatively impacted by their desire of money. After that, Machiavellian has a bad and considerable influence on Padang city public accountants' moral perspectives. Additionally, idealism significantly and favorably influences how public accountants perceive their ethical obligations. The fact that moral judgments are determined by the variables love of money, machiavellian, and idealism by 20% and other factors are responsible for other variables, which indicates less independence, may be used to explain research limits. Ethical attitudes are influenced by fewer factors than other factors. Other independent factors beyond those employed in this study may be included in future research.
Determinan Pemilihan Karier dalam Bidang Akuntansi Pemerintahan: Studi Empiris Mahasiswa Akuntansi di Padang Regina, Henny Julia; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 1 No 2 (2023): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v1i2.10

Abstract

The objective of this research was to examine the direct effect and indirect effect of the independent variables (influence of the third parties, anticipated conflict, and impostor syndrome) on the dependent variable (career selection in government accounting) through the intervening/mediating variable (career self-efficacy). The novelty of this research is combining SCCT and TPB by taking one component of those theories. To determine the sample, this research uses proportionate stratified random sampling. The respondents in this research were undergraduate accounting students force of 2018 to 2019 which is in 4 universities in Padang City (UNP, UNAND, UBH, and UPI) as many as 75 respondents. The data collection method used is a self-administered survey. The data in this research were analyzed using Partial Least Square (PLS). The research findings indicated that the influence of the third parties has a positive significant effect on career selection in government accounting. The anticipated conflict has a negative significant effect on career selection in government accounting. Impostor syndrome has no significant effect on career selection in government accounting. Meanwhile, the influence of the third parties, anticipated conflict, and impostor syndrome mediated by career-self efficacy have no significant effect on career selection in government accounting.
Pengaruh Kecerdasan Emosional, Intergitas dan Independensi Auditor Terhadap Kualitas Audit Putri, Okti Isra; Fauzihardani, Eka
Jurnal Nuansa Karya Akuntansi Vol 3 No 2 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i2.103

Abstract

The purpose of this study is to determine whether there is an influence of emotional intelligence, integrity and independence on audit quality in Public Accounting Firms in Padang City. The population in this study were all auditors of Public Accounting Firms in Padang City as many as 60 people. The type of data used is primary data by distributing questionnaires. The analysis technique used is multiple linear regression analysis technique. The test results show that emotional intelligence has a positive effect on audit quality, while integrity and independence do not affect audit quality. Suggestions for further research are better expanded and increase the number of samples in the study and, variables in further research should be added with other variables.