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All Journal Economics and Digital Business Review Journal of International Conference Proceedings JER
Alfiana Antoh, Alfiana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Effect of Ethical Climate on Whistleblowing Intention with Ethics Training as a Moderating Variable Antoh, Alfiana
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1397

Abstract

This study aims to analyse the effect of organisational ethical climate and ethics training on whistleblowing intentions of local government accounting staff based on the Ethical Climate Theory proposed by Victor and Cullen (1988), as well as the moderating effect of ethics training on the relationship between ethical climate and whistleblowing intentions. Using data collected through a questionnaire survey with direct mailing method to 63 employees working in the accounting and assets department in the Regional Financial Management Agency in 3 regencies/cities in Papua Province, Indonesia. This study found that ethical climate and ethics training influence whistleblowing intentions. However, ethics training did not strengthen the relationship between ethical climate and whistleblowing intentions. These findings support the Ethical Climate Theory. Practically, this study suggests that increasing whistleblowing intentions by LG accounting staff can be achieved by improving the ethical climate within the organisation and supporting accounting staff to attend ethics training.
Strategi Pengembangan Kompetensi Auditor Dalam Meningkatkan Kualitas Pengawasan di Inspektorat Kabupaten Mamberamo Tengah Wayoi, Encun Yuliana Idjare; Asnawi, Meinarni; Siahay, Adolf Z.D.; Allo Layuk, Paulus K.; Falah, Syaikhul; Antoh, Alfiana
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menganalisis kompetensi auditor di lingkungan Inspektorat Kabupaten Mamberamo Tengah, faktor penghambat dalam pengembangannya, serta strategi pengembangan kompetensi untuk meningkatkan kualitas pengawasan internal. Kompetensi auditor mencakup kemampuan teknis, manajerial, dan soft skills yang sangat memengaruhi efektivitas fungsi pengawasan internal. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan metode pengumpulan data melalui observasi, wawancara dengan auditor, dan studi dokumentasi terkait pelaksanaan audit di Inspektorat. Hasil penelitian menunjukkan bahwa terdapat tiga aspek utama kompetensi auditor, yaitu teknis, manajerial, dan soft skills. Kompetensi teknis relatif memadai, namun masih perlu penguatan dalam pemahaman regulasi terbaru dan pemanfaatan teknologi audit digital. Aspek manajerial menghadapi kendala pada perencanaan, koordinasi, dan pengelolaan waktu, sedangkan soft skills seperti komunikasi, integritas, dan kemampuan membangun hubungan kerja masih terbatas. Faktor yang memengaruhi kondisi kompetensi auditor di Kabupaten Mamberamo Tengah antara lain keterbatasan SDM, minimnya pelatihan berkelanjutan, kurangnya penggunaan teknologi informasi, kendala geografis, serta keterbatasan anggaran. Upaya peningkatan dapat dilakukan melalui pelatihan, sertifikasi profesi, pemanfaatan teknologi informasi, penguatan perencanaan dan koordinasi tim, serta pengembangan soft skills berbasis etika dan integritas. Strategi tersebut diharapkan dapat meningkatkan kompetensi auditor sekaligus mendukung efektivitas pengawasan di Kabupaten Mamberamo Tengah.
Analysis of The Influence of Working Capital, Liquidity and Solvency on Profitability in The Mining Industry Listed on The Indonesia Stock Exchange (Idx) For The Period 2020-2024 Pongpare, Novridanty; Antoh, Alfiana; Karoma, Yulianti
Journal of International Conference Proceedings Vol 8, No 3 (2025): 2025 UICEB Papua Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i3.4281

Abstract

This study aims to analyze the influence of working capital, liquidity, and solvency on profitability in the mining industry listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The research method used is a quantitative approach using secondary data in the form of annual financial statements of 25 mining companies for five years, resulting in a total sample of 125 samples. The data analysis technique used was multiple linear regression based on panel data which was analyzed using the EViews 12 application. The results of the study show that working capital (WCT) positively has no significant effect on profitability (NPM), liquidity (CR) negatively does not have a significant effect on profitability (NPM), while solvency (DAR) has a significant effect on profitability (NPM), working capital variables, liquidity and solvency have a significant effect on company profitability simultaneously. The adjusted R square value of 4.27% indicates that working capital, liquidity, and solvency together explain only a small fraction of the variation in profitability, while the rest is influenced by other factors outside of this study.
Co-Authors Adolf Z. D. Siahay Karoma, Yulianti Meinarni Asnawi, Meinarni Paulus K. Allo Layuk Pongpare, Novridanty Syaikhul Falah Wayoi, Encun Yuliana Idjare