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All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen
Achmadi Achmadi
Sekolah Tinggi Ilmu Ekonomi Tunas Nusantara, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Ethical Perceptions Of Accounting Students: The Role Of The God Locus Of Control, Moral Disengagement, And Love Of Money Amelia Oktrivina; Achmadi Achmadi; Hendryadi Hendryadi
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i1.19877

Abstract

The present study attempts to examine the effect of the God locus of control on ethical perceptions of accounting students and then further explore the psychological mechanism underlying this effect. We established a mediation and moderation model based on social cognitive theory and locus of control theory in which moral disengagement as mediator and love of money as moderator on the God locus of control and ethical perceptions. This study involved 324 participants through a series of online questionnaires. The moderated mediation analysis using Hayes's Macro Process demonstrated that the God locus control was negatively associated with moral disengagement and positively related to ethical perception. Moral disengagement is negatively associated with ethical perception and partially mediates the relationship between the God locus of control and ethical perception. As expected, the love of money plays an essential role as a boundary condition in the relationship between the God locus of control and ethical perceptions, but not for moral disengagement and ethical perceptions relationship. This study is the first empirical evidence to explore the role of the God locus of control on moral disengagement and ethical perceptions.
Investigating the Effect of Leader Humility on Innovative Work Behavior: The Role of Civility Climate and Job Insecurity Achmadi Achmadi; Hendryadi Hendryadi; Amelia Oktrivina; Donant Alananto Iskandar
Media Ekonomi dan Manajemen Vol 38, No 1 (2023): January 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i1.3400

Abstract

Humility is a leadership model inherent in Asian culture and is believed to impact employees' productive behavior and attitudes positively. By examining how leader humility affects the workplace's civility climate and innovative work behavior (IWB), the current study seeks to address the scarcity of studies on these relationships. We also posited that the perceived civility climate mediated the relationship between leader humility and IWB and examined the role of job insecurity as a boundary condition. PLS-SEM was applied to test hypotheses from data on 328 employees in various sectors in Jakarta. The analysis results indicate humility could promote perceived civility and innovative work behavior. In addition, we discovered that civility climate acted as a mediator in leader humility and IWB relationship. Moreover, we empirically reveal unique findings regarding the role of job insecurity as a moderator in the leader-humility-IWB and civility climate-IWB relationship. The present study is the first attempt to explore the role of intermediate civility climate in the relationship between leader humility and IWB. Moreover, we add job insecurity as a boundary condition to provide new insights into explaining IWB
Co-Authors Donant Alananto Iskandar Hendryadi Hendryadi Oktrivina, Amelia