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INDIVIDUALS’ CHARACTERISTICS AND ETHICAL FINANCIAL REPORTING CHOICE Rahayu, Yunita Dwi; Chariri, Anis
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9314

Abstract

The aim of this study is to examine the influence of individuals’ characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot be separated from many ethical considerations that have been set with the professional ethics, and the professional ethics will be closely related with the individuals to consider how far they have applied those professional ethics, thus this research aims to identify whether the individuals’ characteristics influence the ethical financial reporting choice. This research is expected to be an important reference in the development of accounting knowledge particularly that which is related with the ethical-based financial reporting.  Total sample of 56 respondent were used for this study. Primary data gained through questionnaires were analyzed using logistic regression model. The findings of this study showed that risk preference had negatively significant influence on ethical financial reporting choice, while cognitive moral development, idealism, machiavellianism, and deontology had no significant effect on ethical financial reporting choice.
Context Analysis of the Amba Novel with a Study of Literary Approaches and Perspectives Fadilah, Cahyu Dita; Rahayu, Yunita Dwi; Arochman, Taufik
Kajian Bahasa dan Sastra (KABASTRA) Vol. 4 No. 2 (2025): Kajian Bahasa dan Sastra (KABASTRA)
Publisher : UPA Bahasa Universitas Tidar And HISKI Kedu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/kabastra.v4i2.2345

Abstract

The novel "Amba" by Laksmi Pamuntjak is a literary work that combines historical and fictional aspects to convey a complex and in-depth narrative. This causes many connections between one aspect and another that can be explored in this novel. This research aims to determine the relation between reality within and outside literary works, the elements contained in literary works, views regarding women in literary works, as well as the relation between literary works and other works, the literary work in question is the novel "Amba". This study used a research qualitative method, literature study. The results of this study showed that the novel "Amba" not only depicted a tragic love story, but also presented various relationships from outside literary works such as views, history and culture. Through a literary work approach, researchers could identify narrative elements that strengthen the message and meaning the author wants to convey. The perspective of a literary work opened up insight into deep social and historical aspects, allowing readers to understand the context surrounding the story being told. This research contributed to further understanding of Indonesian literary works, especially in the context of historical novels. It is hoped that this study can increase many people's knowledge about the richness of literary works in the form of the novel "Amba" which has relevance in understanding Indonesian history and culture.