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All Journal AKUNTABILITAS ETIKONOMI Infestasi Jurnal Kajian Akuntansi Shirkah: Journal of Economics and Business EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Syntax Idea Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti
Reskino, -
Accounting Department, Faculty Of Economics And Business, Syarif Hidayatullah State Islamic University Jakarta
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Journal : AKUNTABILITAS

 1 
Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention Erine Saskia Anggraini; Reskino Reskino
Akuntabilitas Vol 13, No 2 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i2.16857

Abstract

This study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intentions
PENGARUH BUDAYA ORGANISASI, PELAKSANAAN TANGGUNG JAWAB, OTONOMI KERJA, DAN AMBIGUITAS PERAN TERHADAP KINERJA AUDITOR (Studi Pada Kantor Akuntan Publik di Jakarta) Syauffa Pratiwi; Reskino Reskino
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.387 KB) | DOI: 10.15408/akt.v9i1.3585

Abstract

This research purposed to examine the effect of organizational culture, exercised responsibility, job autonomy and role ambiguity to job performance auditor. Respondents in this research were auditors who work in public accounting firms in Jakarta. Based on purposive sampling method, total sample in this research was 133 respondents of 33 public accounting firms in Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that organizational culture, exercised responsibility, and job autonomy positive and significant effect on job performance auditor, while role ambiguity based on data collected failed to prove the link between the ambiguities of the role and performance of auditors. Or in other words, the sample can not be generalized to the study population.DOI: 10.15408/akt.v9i1.3585
Co-Authors Erine Saskia Anggraini Harnovinsah Harnovinsah Ichwan Sidik Issan Chairul Imam Megawati Anggoe Mukhlasin Mukhlasin Mulia Saba Bilkis Nadia Tri Silvi Puji Sugiarto Rafrini Amyulianthy Renato Sitompul Rohani Libra Siagian Siti Hamidah Syauffa Pratiwi Wilda Farah