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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi dan Keuangan
Ester Sabatini
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Economics, Econometrics & Finance

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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.
Co-Authors Rr. Puruwita Wardani Vivian Angelina Soegiharto Wibowo