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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS
Fitri Damayanti
UIN Syarif Hidayatullah Jakarta
Economics, Econometrics & Finance

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Pengaruh Reputasi Auditor dan Mekanisme Corporate Governance Terhadap Integritas Laporan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2010) Fitri Damayanti; Rochmi Rochmi
Esensi: Jurnal Bisnis dan Manajemen Vol. 4, No. 3, Desember 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i3.2431

Abstract

This study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity  of financial statement at  the  manufacturer  companies  in  Indonesia.  Integrity  of  financial  statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were reputation auditor and corporate governance  mechanism  was  analyzed  by  independent  commissioner managerial ownership, institutional ownership. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism. Study’s  sample was  manufacturer  companies  listed  in  Indonesia  Stock Exchange (IDX) period among 2008-2010. Data was collected by purposive sampling  method.  Total  56  manufacturer  companies  were  taken  as  study’s sample. The method of analysis of this research used multiple regression. The   results   of   this   research   showed   that   reputation   auditor   and independent   commissioner   had   significant   effect   to   integrity   of   financial statement. Meanwhile, Institutional ownership and managerial ownership had not significant effect to integrity of financial statementDOI: 10.15408/ess.v4i3.2431
Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi Nurul Yahya; Fitri Damayanti
Akuntabilitas Vol 14, No 1 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i1.20803

Abstract

Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.
Co-Authors Nurul Yahya Rochmi Rochmi