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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Auditing, Finance, and Forensic Accounting
Fitri Ahmad Kurniawan
Accounting Department Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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Does Ethical Climate, Rewards, and Protections Matter for Individual Intention to Blow The Whistle? Nova Trinita Sihombing; Fitri Ahmad Kurniawan
JAFFA Vol 9, No 2 (2021): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i2.12560

Abstract

This paper aims to examine factors that can predict an individual intention to take whistleblowing action. This study examines the effect of ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, rewards, and legal protection of whistleblower on the intention of Batam public procurement agency employees to do whistleblowing. This study used a quantitative approach with questionnaire data collected technique using census sampling as a sampling method. Partial Least Square (PLS) via SmartPLS 3.0 program is used as the analytical method to running the data. This study analyzes all civil servants in The Batam Public Procurement Agency. The results show that ethical climate-principle and legal protection of whistleblower affect the intention to do whistleblowing significantly. While the ethical climate-egoism, ethical climate-benevolence, and giving rewards to whistleblower showed that the results did not affect the intention of Batam Public Procurement agency employees to do whistleblowing significantly.
Becik Ketitik Ala Ketara Cultural Values For Public Accountants And Audit Opinion Determination Decisions Fitri Ahmad Kurniawan; Rizqia Karunianing Illahi
JAFFA Vol 10, No 2 (2022): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v10i2.16271

Abstract

This study explores the existence of the “Becik Ketitik Ala Ketara” culture within the Public Accountant. The cases experienced by public accountants have forced researchers to explore the existence of national culture as a support for the 2020 Code of Ethics for the Professional Public Accountant (KEPAP). This study objectively reveals the reality of the existence of the “Becik Kedot Ala Ketara” culture within the Public Accountant in making audit opinion decisions. This study uses a realist ethnographic method with participatory observation and interview data collection techniques. The results of the study show that the cultural values of becik to the point of being clearly exist or are used by public accountants to underlie ethical attitudes when setting audit opinions. There are four cultural values of “Becik Kedot Ala Ketara” becik (good) that are applied by public accountants, including the words of sabda pandhita ratu, rereh, ririh, lan ngati-ati, deduga lawan prayoga, and nora amung mbujeng kalahiran.
Co-Authors Nova Trinita Sihombing Rizqia Karunianing Illahi