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Meutia Karunia Dewi
University of Jenderal Soedirman
Economics, Econometrics & Finance

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The emotional intelligence’s effect on job satisfaction of bank salespeople Karunia Dewi, Meutia; Sudjadi, Achmad; Adawiyah, Wiwiek Rabiatul
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.304

Abstract

This research tested the effect of emotional intelligence (EI) on job satisfaction (JS), with positive affect (PA) and negative affect (NA) as mediators and organizational learning capability (OLC) as a moderator. Respondents of this research are 132 salespeople of banks in Banyumas Regency, Central Java Indonesia. They completed 59 items on distributed questionnaires. Results using structural equation modeling indicated that positive effect of EI on JS was not significant; instead, the effect was significantly mediated by PA. Furthermore, EI had significant positive effect on PA and PA had significant positive effect on JS as well. Those results confirm expectation derived from Affective Events Theory regarding the role of work affectivity as an interface between personality and work attitudes. Meanwhile, EI had insignificant negative effect on NA and NA also had insignificant negative effect on JS, therefore, NA was not a significant mediator of EI’s effect on JS. Different from expectations, OLC was not a significant moderator of the effect itself.
The effect of government internal auditors’ moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study Puspasari, Novita; Karunia Dewi, Meutia
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.514

Abstract

This study aims to examine the effect of government internal auditors’ moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 2×2 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.
Co-Authors Achmad Sudjadi Puspasari, Novita Wiwiek Rabiatul Adawiyah