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All Journal Journal of Indonesian Economy and Business The Indonesian Journal of Accounting Research ABIS: Accounting and Business Information Systems Journal
Dian Kartika Rahajeng
Departemen Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas Gadjah Mada, Yogyakarta
Economics, Econometrics & Finance

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The Effect of Power Distance, Moral Intensity, and Professional Commitment on Whistleblowing Decisions Florencia Pangestu; Dian Kartika Rahajeng
Journal of Indonesian Economy and Business (JIEB) Vol 35, No 2 (2020): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.55010

Abstract

Introduction/Main Objectives: Whistleblowing decisions are one of the keys in fraud detection. Considering the rise of fraud cases in organizations, this individual action has a significant impact on organizational performance. Therefore, it is necessary to examine factors that influence the whistleblowing decisions of individuals. Background Problems: This study examines the effect of power distance, moral intensity, and professional commitment on the whistleblowing decision of undergraduate accounting students at the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM).Novelty: The novelty of our research is we are filling the gap in previous studies by using students as the population; most studies use employees (such as auditors) as the main population. We use students because they form the next fraud-fighting generation to enter the working environment. Therefore, their understanding and perceptions of whistle blowing activities are crucial. This research is considered to be the first micro-level analysis research in the areas. Research Methods: We adopted the survey method and analyzed it using a regression. We use purposive sampling on 189 undergraduate students from the accounting department. Findings/Results: Our findings indicate that power distance, moral intensity, and professional commitment simultaneously affect accounting students’ whistleblowing decisions. Power distance had a negative and significant effect, meanwhile professional commitment had a positive and significant effect and there was no significant effect of moral intensity toward the whistleblowing. Conclusion: Having professional commitment is essential for whistleblowing decision-making. It needs individual awareness and professional ethics, as well as improvements to people’s morals and values.
Does Intellectual Capital Matter? A Case Study of Indonesia Sharia Banks Dian Kartika Rahajeng; Nadya Zahara Hasibuan
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.475

Abstract

This study aim is to examine the impact of Intelectual Capital (IC) on financial performance in the Islamic banking sector in Indonesia. We adopt the Pulic’s value-added intellectual coefficient (VAIC™) as the widely used measurement for IC. The paper used secondary data derived from the annual reports of eleven Islamic banks from 2012 to 2016. This study uses firm size and level of risk as a control variable. We utilise the resource dependency theory as an analytical tool. The findings show that the IC does not significantly matter and influence the profitability of Islamic banks. However, the results also show a significant impact on human capital and structural capital on profitability of sharia bank. The findings can be useful as an input for the practitioners in Islamic banks in managing their investments in IC in Indonesia Islamic banks. This paper also contributes to the theory and literature by particularly the adoption of resource dependency theory to analyse the IC in Islamic banks.
Pengaruh Good Corporate Governance Dan Kondisi Ekonomi Terhadap Tingkat Korupsi Dengan Budaya Sebagai Variabel Moderasi Muhammad Alif Nur Irvan; Dian Kartika Rahajeng
ABIS: Accounting and Business Information Systems Journal Vol 11, No 1 (2023): February
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.961 KB) | DOI: 10.22146/abis.v11i1.82088

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari Good Corporate Governance (GCG) pada sebuah negara, budaya nasional dan kondisi ekonomi suatu negara dengan tingkat korupsi yang terjadi pada suatu negara tersebut. Metode penelitian ini menggunakan kuantitatif dengan menggunakan data sekunder. Data yang digunakan dalam penelitian ini ialah data yang diterbitkan oleh transparancy international, indeks budaya dari hosftade insight, dan GDP per kapita dari worldbank. Data yang diambil dalam penelitian ini dimulai dari tahun 2011 hingga tahun 2017. Temuan dari penelitian ini menyimpulkan bahwa GCG dan kondisi ekonomi masih menjadi faktor penting dalam mengurangi tingkat korupsi yang terjadi pada suatu negara. dengan dimasukkannya variabel budaya yang ada pada negara tersebut, efek GCG dan kondisi ekonimi pada korupsi menjadi tidak stabil pada berbagai tingkat signifikansi. Penelitian ini menjadikan budaya sebagai variable moderasi variabel GCG dan kondisi ekonomi terhadap tingkat korupsi sebuah negara. Penelitian menggunakan teori institusi dan teori agensi untuk meneliti antara GCG budaya serta teori segitiga kecurangan dalam meneliti korupsi dengan kondisi perekonomian pada suatu negara.
Analisis Persepsi Pegawai terhadap Deteksi Occupational Fraud Melalui New Fraud Star Theory (Studi Kasus pada PT XYZ) Putu Nadiani Putri Utama; Dian Kartika Rahajeng
ABIS: Accounting and Business Information Systems Journal Vol 11, No 3 (2023): August
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v11i3.86136

Abstract

Tujuan – Tujuan penelitian ini adalah untuk menguji faktor – faktor yang melandasi terjadinya occupational fraud serta menganalisis upaya pencegahan yang tepat dan belum terdapat dalam sistem pengendalian internal perusahaan terhadap occupational fraud menurut pegawai.Metode Penelitian – Penelitian ini menggunakan metode penelitian mix method. Pada fase pertama menggunakan metode kuantitatif dengan menyebarkan kuesioner kemudian dilakukan analisis menggunakan regresi liner berganda. Selanjutnya pada fase kedua, dilakukan wawancara untuk memperdalam hasil hipotesis yang didapatkan dari fase kuantitatif.Temuan – Temuan dari penelitian menyimpulkan bahwa hanya variabel peluang, rasionalisasi dan budaya organisasi yang berpengaruh signifikan terhadap tindakan occupational fraud, sedangkan variabel tekanan, kemampuan, lingkup eksternal dan lingkup internal tidak berpengaruh signifikan terhadap occupational fraud. Hipotesis ini diperdalam dengan adanya wawancara yang dilakukan sehingga menemukan bahwa hanya hasil hipotesis variabel lingkup eksternal dan lingkup internal yang tidak terdukung. Sedangkan beberapa upaya dapat dilakukan untuk menurunkan peningkatan occupational fraud seperti dengan meningkatkan pengawasan yang dilakukan oleh manajemen dan satuan pengawas internal, meningkatkan jumlah SDM auditor, meningkatkan kemampuan auditor hingga penerapan whistleblowing incentive.Orisinalitas – Penelitian menguji teori fraud terbaru yaitu New Fraud Star Theory dengan objek penelitian berupa perusahaan keuangan di Indonesia.  Selain itu, menganalisis upaya terbaru yang sebaiknya perusahaan dalam bidang tersebut dapat lakukan untuk menurunkan resiko fraud pada perusahaan. Kata Kunci: Occupational Fraud, Upaya Penanganan Fraud, Fraud Theory
Don’t Ask, Don’t Tell: A Study on Whistleblowing Behavior in Indonesia State-owned Enterprises Firmansah, Haikal; Rahajeng, Dian Kartika
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.752

Abstract

Employees or subordinates can potentially engage in unethical behavior with their superiors both for themselves and their superiors, even though it can be detrimental to the organization as a whole. This study examines perceived supervisor support's effect on whistleblowing intentions through employee reciprocity. The method used was an online survey via Google Forms to employees of Indonesian state-owned enterprises. Of the 309 questionnaires obtained, only 279 questionnaires could be analyzed using a two-stage Partial Least Square Structural Equation Modeling (PLS-SEM) technique to test the hypotheses. The results show that perceived supervisor support does not directly affect whistleblowing intentions; it has an indirect and significant negative effect on whistleblowing intentions only through employee reciprocity. The findings of this study are expected to contribute theoretically and empirically to the fields of management accounting and business ethics.
Co-Authors Firmansah, Haikal Florencia Pangestu Muhammad Alif Nur Irvan Nadya Zahara Hasibuan Putu Nadiani Putri Utama