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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Akuntansi Multiparadigma AKUNTANSI DEWANTARA Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Kharaj: Journal of Islamic Economic and Business Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi) Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Ekonomika dan Bisnis Jurnal PkM (Pengabdian kepada Masyarakat) Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economic and Business Research Proceedings Series on Social Sciences & Humanities International Journal of Management Science and Information Technology (IJMSIT) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Media Bina Ilmiah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomika dan Bisnis Financial and Accounting Indonesian Research International Journal of Economics and Management Research
Sofyan Syamsuddin
Akuntansi, Universitas Muhammadiyah Palopo, Palopo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Influence of Idealism and Relativism Ethical Orientations on Whistleblowing with Ethical Sensitivity as a Moderating Variable Syamsuddin, Sofyan; Riyanti, Riyanti; Sundari, Sri; Kartini, Kartini
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15734

Abstract

This study aims to analyze the influence of idealism and relativism ethical orientations on whistleblowing behavior, as well as to examine the role of ethical sensitivity as a moderating variable in auditors at the Inspectorate throughout Luwu Raya. The research method used is quantitative with a causality approach, using data from questionnaires distributed to 102 auditors who have carried out at least one audit task. Data analysis was carried out using validity tests, multiple linear regression, and moderation tests using SPSS 30. The results showed that idealism ethical orientation had no significant effect on whistleblowing behavior, while relativism ethical orientation had a significant effect. Ethical sensitivity was proven to strengthen the influence of both idealism and relativism ethical orientations on whistleblowing behavior. This finding emphasizes the importance of ethical sensitivity in increasing auditors' tendency to whistleblow, both in idealism and relativism oriented auditors. This study provides implications for the Inspectorate in formulating policies to strengthen ethics and an effective whistleblowing system to support clean and accountable governance.
Influence of Individual Competence And Internal Control System On The Financial Management Performance of The Blu Batara Guru Hospital Luwu Regency safitri m.djalle, dewi; Adi Patra, A. Dahri; Syamsuddin, Sofyan
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.935-942

Abstract

Purpose: This study aims to examine the effect of individual competence and internal control systems on the financial management performance of BLU Batara Guru General Hospital in Luwu Regency. Methodology: This research adopts a quantitative approach using primary and secondary data collected through structured questionnaires. The sample consists of 79 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS version 21. Results: The findings indicate that individual competence has a positive and significant effect on financial management performance. Likewise, the internal control system significantly influences the financial management performance of the BLU hospital. Novelty: This study integrates human resource competence and internal control mechanisms as key determinants of financial management performance within a public service hospital context. Findings: Effective financial management performance is achieved when competent individuals are supported by a well-functioning internal control system. Originality: The originality of this research lies in its empirical evidence from a regional BLU hospital, providing insights into financial governance in the Indonesian public health sector. Conclusions: Improving employee competence and strengthening internal control systems are essential strategies to enhance accountable, transparent, and efficient financial management performance. Type of Paper: Empirical Research Paper.
Co-Authors A. Dahri Adi Parta Ls Abid Ramadhan Adelia Adelia Adhe Widhiakusuma WL Adi Gunanto Adi Patra, A. Dahri Amedia, Amedia Andi Dahri AP Andika Rusli, Andika Angraeni, Viska Annisa Antong Antong, Antong Basir, Adil Darwis Said, Darwis Elsa Rahima Firda Aulia Hismawati I Ketut Patra, I Ketut Indah Pratiwi Indri Lia Aprilia Irma Irma Kartini Kartini KHOIRUN NISA Mohammad Ridwan Muhammad Aidil, Muhammad Muhammad Ash Habul Kahfi Muhammad Ikbal Muhammad Kasran Munzir Mutmainna Mustafa Nispa Sari Nur Aisyah Nurul_Fajrina Patangkin, Imelda Rahmad Solling Hamid Riyanti Riyanti . Riyanti Riyanti Riyanti Riyanti safitri m.djalle, dewi Sahrir Sahrir, Sahrir Sirwinda Ariany Sari Sari Siti Aisyah sultan Sultan . Sultan Sultan Sultan Sultan Sunarmi Sundari, Sri Suri Suri Syarifuddin Thamrin, Andi Nurlinda Wahyu Hidayat Windiyani Windiyani Zikra Supri