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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Economics, Business, & Accountancy Ventura Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Aktual Empowerment : Jurnal Pengabdian Masyarakat Jurnal Ekonomi Pembangunan FIRM: Journal of Management Studies International Journal of Business Studies Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Sustainable Community Development (JSCD) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Pembangunan Jurnal Ekonomi dan Pembangunan Indonesia International Research Journal of Business Studies
Albert Hasudungan
Universitas Prasetiya Mulya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Authentic Leadership and Whistleblowing: The Mediating Roles of Trust and Moral Courage Pulungan, Andrey Hasiholan; Sari, Kadek Jenitha Ayunda Tirtaning; Maharsi, Sri; Hasudungan, Albert
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5424

Abstract

AbstractStudies have shown that internal whistleblowing is an effective way to reduce unethical behavior and fraud risk in organizations. This study aims to empirically examine the mediating effects of affective trust and moral courage on the relationship between authentic leadership and  employees’ internal whistleblowing intention. A convenience sampling method was utilized because the respondents were specific and there was no available public information about them. The survey was sent online to respondents who worked in a private company in Indonesia that applied a whistleblowing policy. One hundred sixty-three responses were analyzed by using SMART PLS 3.  The findings suggest that both affective trust and moral courage improve the effects of authentic leadership on their employees’ intention to report fraud through internal channels. A leader with authentic attributes promotes employees' trust in their leader and improves their moral courage so they are more willing to report fraud to internal parties, including their leaders. Hence, this research demonstrates the significance of a good control environment in companies.Keywords: Affective trust; Authentic leadership; Internal whistleblowing intentions; Moral courage. Abstrak Studi telah menunjukkan bahwa pelaporan pelanggaran secara internal merupakan cara yang efektif untuk mengurangi perilaku tidak etis dan risiko kecurangan di dalam organasisasi. Penelitian ini bertujuan untuk menguji secara empiris pengaruh mediasi kepercayaan afektif dan keberanian moral terhadap hubungan antara kepemimpinan otentik dengan intensi pegawai melakukan pelaporan pelanggaran secara internal. Metode sampel convenience digunakan oleh karena responden yang spesifik dan ketiadaan informasi publik mengenai mereka. Survei dikirimkan secara online kepada responden yang bekerja di sebuah perusahaan swasta di Indonesia yang telah menerapkan kebijakan pelaporan pelanggaran. Seratus enam puluh tiga respon dianalisa dengan menggunakan SMART PLS 3. Hasil penelitian menunjukkan bahwa baik kepercayaan afektif maupun keberanian moral meningkatkan pengaruh kepemimpinan otentik terhadap untensi pegawai melaporkan kecurangan melalui jalur internal. Seorang pemimpin yang memiliki atribut otentik meningkatkan kepercayaan pegawai kepada pimpinan dan keberanian moral pegawai sehingga pegawai lebih mau melaporkan kecurangan kepada pihak-pihak internal, termasuk pimpinan mereka. Oleh sebab itu, penelitian menunjukkan pentingnya lingkungan pengendalian yang baik di dalam perusahaan.Katakunci: Intensi pelaporan pelanggaran secara internal; keberanian moral; kepercayaan afektif; kepemimpinan otentik.
Hubungan Dinamis Real Interest Rate Differential, Nilai Tukar Riil & Cadangan Devisa di Indonesia: 1995-2005 Hasudungan, Albert
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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The Structural and Macroeconomic Determinants of Manufacturing Export-Value Performance in ASEAN Countries Andersen, Jonathan; Hasudungan, Albert; Viknesuari, Salvarina; Tjie, David; Sukarno, Handoko; Lukas, Erica Novianti
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.3716

Abstract

This study aims to scrutinize the determinants of manufacturing exports in several ASEAN countries, specifically: Indonesia, Malaysia, Thailand, Philippines, and Vietnam. It adopts a panel data regression using the random effects model to predict manufacturing export value using structural (economic complexity and human capital) and macroeconomic (real effective exchange rate, foreign direct investment, and inflation) variables. The research finds that foreign direct investment, human capital, real effective exchange rate, and inflation are positive and statistically significant predictors of manufacturing exports in these ASEAN countries. However, the positive correlation between the real effective exchange rate and manufacturing exports is against previous literature arguing that a currency’s depreciation drives export competitiveness. The findings suggest that currency appreciation can enhance a country’s export performance as exports’ input products are cheaper than before. Additionally, the positive influence of inflation on exports can be explained by the subsequent increase in consumption from foreign countries. Therefore, in addition to managing their exchange rates, countries must develop their human capital and attract more foreign investments to enhance their export performance.
Co-Authors ., Wiradharma Abbytha Zweima A.R. Wartono Adhitama, Purwaka Adiarta, Hans William Alvin Desfiandi Andersen, Jonathan Andrey Hasiholan Pulungan Arif Wiratama Prasetyo Arvin Victor Maruli Augustinus Abdurrahman Basid Hasibuan Billy Tandean Celine Canes Cynthia Yuni Luis Desmonda Theodora Dewa Gede Sidan Raeskyesa Edrick Aurelius Eka Ardianto Erica Novianti Lukas Fahmi, Tsabita Alia Fati Ramadhanti Hans Nicholas Hans William Adiarta Hasibuan, Ahmad Basid Hasibuan, Basid I Kadek Dian Sutrisna Artha Iman Heru Wijayanto Indri Afriani Juan Phillip Yoel Tanesia Kadek Jenitha Ayunda Tirtaning Sari Kanaya Kiandra Kathryn Nabasa Leonard Rozali Lie, Michael Limantara, Stefanie Putri Lucky Permana Lucky Permana Michelle Lim Nathania, Vanessa Pandu Dwi Putranto Purwaka Adhitama Redha Widarsyah Sari, Kadek Jenitha Ayunda Tirtaning Sri Maharsi Sri Maharsi Stephanie Djohan Stevania Serena Tanuwijaya Stewart Yapto Sukarno, Handoko Susanto, Callista Tanuwijaya, Stevania Serena Teddy Trilaksono Thian, Sheilanie Tjie, David Tjong, Christopher Kurnia Tsabita Alia Fahmi Vanessa Aurelia Vanessa Aurelia Veithzal Rivai Zainal Viknesuari, Salvarina Vincent Jonathan Vinsensius Billy Hongo Winston Purnama Yahya, Wilona Ariella Yapto, Stewart Yulita Fairina Susanti