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All Journal Amkop Management Accounting Review (AMAR) JER
Alfiana Antoh, Alfiana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
Determinants of Tax Avoidance Practices: Fundamental Analysis Approach and Company Size in LQ 45 Companies for the Period 2020-2024 Upessy, Veska Maria Christin; Pascalina, Pascalina V. S. Sesa; Salle, Hesty T.; Allolayuk, Theo; Antoh, Alfiana; Tandililing, Elia M.; Wonar, Klara
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3624

Abstract

This study aims to examine and analyze the influence of Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size on Tax Avoidance. The data used in this study are secondary, sourced from company fact sheets from the Indonesia Stock Exchange (IDX) and company financial reports. The population in this study uses companies included in the LQ45 index during the 2020-2024 period. The research sample used was obtained through purposive sampling. The data analysis technique used was panel data regression in EViews 12. The study's results indicate that Return on Assets, Debt to Equity Ratio, Price to Book Value, and Company Size do not significantly affect Tax Avoidance.
Co-Authors Hesty Theresia Salle Pascalina, Pascalina V. S. Sesa Tandililing, Elia M. Theo Allo Layuk Upessy, Veska Maria Christin Wonar, Klara