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All Journal Jurnal Online Insan Akuntan Jurnal Riset Akuntansi Aksioma Jurnal Media Akademik (JMA)
Ester Sabatini
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH MOOD, PEMBERIAN REWARD DAN KOMITMEN RELIGIUS TERHADAP NIAT MELAKUKAN WHISTLEBLOWING Ester Sabatini
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.303

Abstract

Many countries, including Indonesia, face serious socio-economic problems due to fraud in various forms, including corruption. Whistleblowing is one way to restore public trust, especially in terms of preventing fraud. This research aims to explore how big the relationship between mood, the influence of rewards, and a person's religious commitment has on the desire or intention to carry out whistleblowing. In this quantitative research, primary data was collected through a questionnaire distributed using Google Form. The purposive sampling method was used to select 70 respondents. Analysis was carried out using the multiple linear regression method. Research findings show that mood, giving rewards, and religious commitment each have an influence on a person's desire to carry out whistleblowing.
PERAN MOOD POSITIF DALAM MEMODERASI HUBUNGAN ANTARA REWARD DAN PERILAKU WHISTLEBLOWING Ester Sabatini; Vivian Angelina Soegiharto Wibowo
Jurnal Media Akademik (JMA) Vol. 3 No. 12 (2025): JURNAL MEDIA AKADEMIK Edisi Desember
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/ymhbdd95

Abstract

Whistleblowing merupakan mekanisme penting dalam memperkuat tata kelola organisasi dan mendorong perilaku etis, namun masih terdapat perbedaan temuan mengenai efektivitas sistem reward dalam mendorong perilaku tersebut. Selain faktor struktural, kondisi psikologis karyawan, khususnya mood positif, diduga berperan dalam proses pengambilan keputusan etis. Penelitian ini bertujuan untuk menguji pengaruh reward terhadap perilaku whistleblowing serta peran mood positif dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap auditor yang bekerja pada kantor akuntan publik. Sampel penelitian terdiri dari 73 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner daring dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa reward berpengaruh positif dan signifikan terhadap mood positif, namun tidak berpengaruh signifikan secara langsung terhadap perilaku whistleblowing. Selain itu, mood positif juga tidak terbukti berpengaruh signifikan terhadap perilaku whistleblowing sehingga tidak mampu memediasi hubungan antara reward dan whistleblowing. Temuan ini mengindikasikan bahwa peningkatan reward dan kondisi emosional positif belum tentu secara langsung mendorong perilaku pelaporan pelanggaran. Implikasi penelitian menunjukkan pentingnya penguatan mekanisme pelaporan, perlindungan pelapor, serta pembentukan budaya etis organisasi guna meningkatkan efektivitas sistem whistleblowing.
Kinerja Keuangan Sebagai Determinan Implementasi Blue Accounting Disclosure pada Perusahaan Maritim, Energi, dan Pertambangan di Indonesia Ester Sabatini; Vivian Angelina Soegiharto Wibowo
JURNAL ONLINE INSAN AKUNTAN Vol 11 No 1 (2026): Jurnal Online Insan Akuntan (Juni 2026)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v11i1.3939

Abstract

Environmental degradation within the maritime, energy, and mining sectors requires a transformation toward sustainable corporate reporting through blue accounting disclosure (BAD). However, this voluntary mechanism is often constrained by internal financial trade-offs. This study aims to empirically examine the influence of financial performance projected through profitability (ROA), liquidity (CR), and leverage (DER) on BAD. Employing a quantitative approach with purposive sampling, data were gathered from maritime, energy, and mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. The data were analyzed using multiple linear regression with a Random Effect Model (REM). The results indicate that profitability has a negative but insignificant effect on BAD. Conversely, both liquidity and leverage exert a significant negative impact on BAD. This confirms that highly liquid firms reduce voluntary disclosure for operational efficiency under Legitimacy Theory, while heavily indebted firms prioritize credit obligations over blue accounting costs under Agency Theory. This research contributes to sustainability literature by identifying internal financial constraints in developing markets and urges regulators to implement mandatory reporting frameworks.
Co-Authors Vivian Angelina Soegiharto Wibowo