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All Journal JAM Jurnal Pendidikan dan Pemberdayaan Masyarakat JPBM (Jurnal Pendidikan Bisnis dan Manajemen) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal ASET (Akuntansi Riset) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Kontemporer Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Community Services: Sustainability and Empowerment
Andrey Hasiholan Pulungan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention Andriati Fitriningrum; Andrey Hasiholan Pulungan; Ni Made Ayu Diah Pradnya Dewi; Nadya Nurul Imani
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (674.345 KB) | DOI: 10.24815/jdab.v9i2.26819

Abstract

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.
Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud Andrey Hasiholan Pulungan; Purwaka Adhitama; Albert Hasudungan; Basid Hasibuan
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.478 KB) | DOI: 10.24815/jdab.v7i2.16983

Abstract

This study aims to examine the mediating effect of affective and normative commitments in the relationship between ethical leadership, religiosity, and fraud in Indonesia government institutions. Using the cluster sampling method, data was collected through surveys with respondents were employees of government agencies in Indonesia. The survey obtained 111 responses and the data were analyzed using path analysis. The findings revealed that ethical leadership and intrinsic religiosity have a direct negative effect on employees’ legal fraud engagement. However, only ethical leadership that indirectly and negatively affects employees’ legal fraud through affective commitment. The normative commitment does not mediate the effect of intrinsic religiosity to legal fraud engagement. Hence, this study provides evidence on the importance of the control environment as well as the presence of ethical leaders in government institutions.
Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings Septian, Erlang Dwi; Pulungan, Andrey Hasiholan; Nurcholifah, Selfi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.48175

Abstract

Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust.
The Impact of Trust on the Relations between Ethical Leadership and Internal Whistleblowing Intention Fitriningrum, Andriati; Pulungan, Andrey Hasiholan; Dewi, Ni Made Ayu Diah Pradnya; Imani, Nadya Nurul
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26819

Abstract

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or unethical action internally compared to external whistleblowing. The willingness to blow the whistle internally is crucial, particularly to prevent negative impacts on the organization's performance and reputation. Using a quantitative method through a survey, this study examines 140 Indonesian public servants from one of the government directorates focused on perceptions of trust, ethical leadership, and internal whistleblowing intention. Using Structural Equation Modelling (SEM) and Partial Least Square (PLS), this study unveiled that the length of working periods determines the trust development. Meanwhile, feelings are key to an affective trust that influences ethical leadership to encourage the willingness of organization members to intentionally whistleblowing misconduct or unethical action internally.
Affective and Normative Commitment as Intervening Variables of the Links between Ethical Leadership, Religiosity, and Fraud Pulungan, Andrey Hasiholan; Adhitama, Purwaka; Hasudungan, Albert; Hasibuan, Basid
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 2 (2020): September 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i2.16983

Abstract

This study aims to examine the mediating effect of affective and normative commitments in the relationship between ethical leadership, religiosity, and fraud in Indonesia government institutions. Using the cluster sampling method, data was collected through surveys with respondents were employees of government agencies in Indonesia. The survey obtained 111 responses and the data were analyzed using path analysis. The findings revealed that ethical leadership and intrinsic religiosity have a direct negative effect on employees legal fraud engagement. However, only ethical leadership that indirectly and negatively affects employees legal fraud through affective commitment. The normative commitment does not mediate the effect of intrinsic religiosity to legal fraud engagement. Hence, this study provides evidence on the importance of the control environment as well as the presence of ethical leaders in government institutions.
Co-Authors Adhitama, Purwaka Ahmad , Dini Apti Nirbaya Albert Hasudungan Andriati Fitriningrum Andriati Fitriningrum Annisa Adelia Mahardika Arnaldo Purba Asriningrum, Amalia Audrey Azzahra Basid Hasibuan Billian Canara Budi Kurniawan Budi Kurniawan Claudia Jessica Tunadi Darmawan Mangkan Dewi, Ni Made Ayu Diah Pradnya Dhiannisa Wahyu Putri Dhiya Aufa Abdurrahman Elfina Astrela Sambuaga Elfina Astrella Sambuaga Erma Mei Safa Fitriningrum, Andriati Fitriningrun, Andriati Frista Frista Hasibuan, Ahmad Basid Hasibuan, Basid Hilarius Bambang Winarko, Hilarius Bambang Imani, Nadya Nurul Indri Afriani Kadek Jenitha Ayunda Tirtaning Sari Kenny Fernando Kenny Fernando Kenny Fernando Kurniawan, Budi Kurniawan, Maria Josef Retno Budi Wahyuni Meiliyah Ariani, Meiliyah Nadya Nurul Imani Ni Ketut Cahya Deta Saraswati Ni Made Ayu Diah Pradnya Dewi Nurcholifah, Selfi Purwaka Adhitama Putri, Devana Alyaa Purnomo Rizki Ramadhan Rizki Ramadhan Samuel Reza Surjadi Sari, Kadek Jenitha Ayunda Tirtaning Septian, Erlang Dwi Sri Maharsi Sri Maharsi Victoria Del Gracia Matahelumual Vinka Noviani Wijayanto, Gilang Fajar Windiarti, Faris Yolanda Rian Wiratam