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All Journal JAKED Jurnal Akuntansi
Darman Usman
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Economics, Econometrics & Finance

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Persepsi Dukungan Organisasi Memoderasi Variabel Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Novita Sari; Fachruzzaman Fachruzzaman; Darman Usman; Indah Oktari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3011

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in uncovering fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Office. The data used in this research is primary data. The data collection method used a purposive sampling technique and this research used quantitative. Data were analyzed using multiple linear regression using SPSS 25 software. The results of testing the hypothesis in this study show that employee attitudes have a positive effect on whistleblowing intentions, perceived behavioral control has no effect on whistleblowing intentions, perceived organizational support cannot be a variable that moderates employee attitudes towards whistleblowing intentions, perceived organizational support can be a moderating variable that strengthens the effect of perceived behavioral control on whistleblowing intentions. In future research, it is hoped that the scope of research will be further expanded, not only at the Bengkulu City KPP, but can add to other organizations that are also prone to commit acts of fraud. It is also hoped to add other factors that can affect whistleblowing intentions, this is because there are still 70% more factors that influence whistleblowing intentions beyond the factors examined in this study.
THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION Tri Wulanjayanti; Darman Usman
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.87-100

Abstract

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.
PENGARUH PEMBELAJARAN ETIKA DAN LINGKUNGAN AKADEMIK TERHADAP SENSITIVITAS ETIS MAHASISWA AKUNTANSI Yeyen Gustriana; Darman Usman
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.53-74

Abstract

The aim of this research is to know the implementation of etchic learning and academic environment at the university of Bengkulu. This study predicted the implementation of business etchic learning which based on integrated business ethic subject, lecturer’s knowledge, and learning method which would improve the sensitivity of university student. In addition, this study also predicted other factors which influenced the ethic sensitivity of university student, there is an academic environment which described from lecturer and student’s interaction and student interaction with the other student. This research is empirical research with a quantitatif approach that involves the use of statistical analysis, this research uses primary data. The tool used in this research is multiple linear regressions with SPSS version 16. The results showed that the variables of lecturer’s knowledge and learning method have a positive influence on the ethical sensitivity of accounting students. Variables ethic subject, lecturer interaction and student interaction are not proved an effect on the ethical sensitivity of accounting students.Keywords : ethic learning, ethic sensitivity, academic environment.
Co-Authors Fachruzzaman - Novita Sari Tri Wulanjayanti Wijayanti, Indah Oktari Yeyen Gustriana