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All Journal The Indonesian Journal of Accounting Research ProBisnis : Jurnal Manajemen
Klemensia Erna Christina Sinaga
Sanata Dharma University
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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The Effect of Subjectivity in Incentives on the Performance Mediated by Knowledge Sharing Behavior Klemensia Erna Christina Sinaga; R. A. Supriyono
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.595

Abstract

This study examines the effect of subjectivity in incentives on the performance mediated by knowledge-sharing behavior. This research uses an experimental method by using students of the Faculty of Economics and Business at a state-owned university in Indonesia as the respondents. This study hypothesizes that managers' performance will affect subjectivity in incentives mediated by knowledge-sharing behavior. The results show that managers' performance is higher for the group of managers with subjectivity in incentives than those without incentive subjectivity. There is the role of knowledge-sharing behavior as a mediating variable. The findings of this research expand the research in managerial accounting, particularly on performance, subjectivity in incentives, and knowledge-sharing behavior. This research develops previous studies by incorporating the knowledge-sharing behavior variable as a mediating variable and influencing performance as a dependent variable. This research can help implement appropriate incentive systems for measuring performance and provide evidence on the importance of including knowledge-sharing behavior in reviewing employees’ formal performance, especially in accounting consulting services. In addition, this research will increase the companies’ awareness of building a work climate by incorporating a culture of knowledge sharing.
The Influence of Confusian Ethics and Collectivism on Whistleblowing Intention Klemensia Erna Christina Sinaga
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.220

Abstract

Business development in Indonesia cannot be separated from the touch of the Chinese ethnicity. Chinese ethnicity has spread to almost all parts of Indonesia, cannot be underestimated, and has become one of the business icons whose business is growing in Indonesia. Research on whistleblowing associated with Confucian ethics in Indonesia is attractive due to the increasing influence of Chinese ethnicity in the political and business sectors. This study examines the influence of Confucian ethics and Collectivism on whistleblowing intentions. The sampling technique in this study used a purposive sampling technique, namely a sampling method based on specific considerations. This research focuses on Chinese private employees in Indonesia. All respondents will be asked to answer a questionnaire directly or via a printed or Google form link. The statistical tool used in this study is multiple regression. The results showed that Confucian Ethics affected Whistleblowing Intentions, while Collectivism did not affect Whistleblowing Intentions. This research is expected to fill the void in the literature regarding whistleblowing and Confucian ethics in Indonesia.
Co-Authors R. A. Supriyono