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All Journal Journal of Accounting and Investment Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Aida Yulia
Universitas Syiah Kuala
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Whistleblowing Intention, Personal Cost, Organizational Commitment, and Fraud Seriousness Level Mirna Indriani; Aida Yulia; Nadirsyah Nadirsyah; Lisa Pira Ariska
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1414.766 KB) | DOI: 10.18196/jai.2002121

Abstract

This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions.
Analisis Perbedaan Pengungkapan Corporate Social Responsibility Pada Perusahaan High Profile dan Low Profile (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI) Aida Yulia; Afrianti Afrianti
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 1 (2014): Maret 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.143 KB)

Abstract

The purpose of this study was to examine the influence of revenue variance regional government budget either simultaneously or partially, toward expenditure variance regional government budget seein in the perspective of agency. The research was conducted at all regions throughout the province Indonesian government. Types of research used in this study is hypothesis testing. The research method used in this study is the method by purposive sampling. The population in this study is all districts across cities in Indonesia. Samples in this study were 56 urban districts that have a budget deficit from 2009 to 2011. The data collection techniques using secondary data from the budget documents that have certain criteria that is done by documentation. Hypothesis testing is done by simple linear regression method. These results of this study indicate that variance revenue budget exists purely partial effect on spending budget exixts purely variance in agency theory perspective.
SYSTEMATIC LITERATURE REVIEW (SLR) : EVALUASI DAN EFEKTIVITAS PENGGUNAAN ANGGARAN DALAM MENINGKATKAN KINERJA ORGANISASI PEMERINTAH DAERAH DI INDONESIA Zikra Hayati; Syukry Abdullah; Aida Yulia
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 4 No. 3 (2025): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/embistek.v4i3.178

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana penggunaan anggaran pemerintah daerah memengaruhi kinerja organisasi dengan pendekatan tinjauan pustaka sistematis. Hasil analisis menunjukkan bahwa faktor-faktor seperti kualitas perencanaan, pengendalian internal, partisipasi publik, komitmen organisasi, dan kompetensi sumber daya manusia memiliki pengaruh yang signifikan terhadap efektivitas dan efisiensi penggunaan anggaran. Namun, masih ada tantangan seperti ketergantungan yang tinggi pada transfer dari pusat, dominasi belanja rutin, dan rendahnya keterlibatan publik. Oleh karena itu, reformasi strategis diperlukan dalam struktur anggaran, sistem pengawasan, dan penerapan anggaran berbasis kinerja untuk memperkuat tata kelola.
Co-Authors Afrianti Afrianti Lisa Pira Ariska Mirna Indriani Nadirsyah Nadirsyah Syukry Abdullah Zikra Hayati