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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi dan Keuangan 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.
Konsekuensi Pengendalian Diri dalam Hubungan Literasi Keuangan Digital terhadap Perilaku Keuangan Vivian Angelina Soegiharto Wibowo; Ester Sabatini; Rr. Puruwita Wardani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5360

Abstract

In the modern era, individuals are increasingly expected to be technologically literate, including in financial matters. The ease of access to financial technology demands wiser financial behavior (FB). Digital Financial Literacy (DFL) has become a crucial competency in this context. When DFL is supported by strong self-control, individuals are more likely to manage their finances with greater discipline, both in saving and spending. This study aims to examine the mediating role of self-control in the relationship between digital financial literacy and financial behavior. The research focused on university students selected through purposive sampling. Employing a quantitative approach, primary data were collected via questionnaires and analyzed using SmartPLS. The findings reveal that digital financial literacy has a positive influence on financial behavior, both directly and indirectly through the mediation of self-control. These results suggest that students with strong digital financial literacy and self-control tend to demonstrate more responsible and disciplined financial behavior.
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.
Co-Authors Rr. Puruwita Wardani Vivian Angelina Soegiharto Wibowo