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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment TIJAB (The International Journal of Applied Business) Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Akademi Akuntansi (JAA) Reviu Akuntansi dan Bisnis Indonesia Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Parjhuga : Jurnal Penelitian dan Pengembangan Daerah
Hakim, Tito IM. Rahman
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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Journal : Jurnal Akademi Akuntansi (JAA)

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“Wavering Conviction”: Interaksi Moral Approbation dan Group Cohesion dalam Konteks Whistleblowing Mahasiswa Rifki Aprillah Saleh; Tito IM. Rahman Hakim; Prasetyono Prasetyono
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33135

Abstract

Purpose: This study aims to provide empirical evidence regarding the effect of anger and moral approbation on whistleblowing intention with microsocial ethical environment and group cohesion as moderating variables. Methodology/approach: This paper is an empirical study that delves into behavioral patterns of accounting students from public universities in Madura regarding their intentions to blow the whistle. By using incidental sampling, this study obtains 164 responses. WarpPLS 4.0 is employed to run and test the hypotheses. Findings: From testing four different models, we find that moral approbation and anger significantly promote whistleblowing among students. However, we find no significant relationship for interaction between anger and moral approbation with microsocial ethical environment on whistleblowing intentions. Further, we find the interaction between group cohesion and moral approbation reduces the student’s willingness to report fraud in cases when they have strong self-interest and discretionary grading policy.     Practical and Theoretical contribution/Originality: Our findings suggest that public universities in Madura need to take into account the closeness of potential whistleblowers with fraud perpetrators even more in the context of students with low self-interest when developing and implementing whistleblowing systems. These findings suggest the wavering state of students’ convictions of fraud done by their peers. Research Limitation: The results of this study need to be interpreted carefully due to the dominance of small observations in our sample. Our study obtained 164 responses that can be considered sufficient by the analytical tools. However, these numbers are inadequate to generalize our findings, especially when our scope is only three public universities in Madura.
Does the quality of integrated reporting differ across different industries? a comparative study of mining and financial sectors Ravid Nur Wahid; Erfan Muhammad; Tito IM. Rahman Hakim; Frida Fanani Rohma; Reddy Setiawan
Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i4.33393

Abstract

Purpose: This research was conducted to test the influence of the board of directors and audit committee on IR quality and to compare IR quality in mining and financial sector companies.Methodology/approach: The research uses secondary data from the annual reports of mining and financial sector companies listed on the IDX for 2019-2022. Stata 17 and SPSS 26 were used to analyze the data and test the hypotheses. Findings: The empirical findings showed that the board of directors in mining companies did not affect IR quality. Meanwhile, different results were found in financial companies where the board of directors significantly affected IR quality. The audit committee did not significantly affect the quality of IR in mining and financial companies. Furthermore, it was found that there were significant differences between IR quality in mining and financial sector companies. Practical and Theoretical Contribution/Originality: This study's findings verify the IR quality discrepancy between different sectors. Government and policymakers must reevaluate the regulations regarding the number of boards of directors and audit committees to ensure the mentioned entity contributes to improving IR quality. Research Limitation: Although this study provides empirical evidence regarding the difference in IR quality between the mining and financial sectors, it fails to address which sector has better IR quality.
Co-Authors Akhmad Affandi Alfa Laili Amanda, Diva Putri Anggraeni, Diana Rahmatika Auliya Zulfatillah Chamalinda, Khy'sh Nusri Leapatra Citra Lutfia Diva Putri Amanda Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan Frida Fanani Rohma Hakami, Akhmad Hafizh Hanif Yusuf Seputro Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Kusno, Hendra Sanjaya Listiana, Yufita M. Boy Singgih Gitayuda Maulini, Nanda Shally Muhammad Syam Kusufi Ony Artauli Simatupang Prasetyono Prasetyono Prasetyono Prasetyono Rahmat Zuhdi Rahmat Zuhdi Ramli Ramli Ravid Nur Wahid Reddy Setiawan Rifki Aprillah Saleh Rita Yuliana Sapta Reza Gautama Turnanto, Agus