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Procedural Justice as a Moderator of Compensation, Ethical Awareness, and Work Discipline on Employee Integrity in Indonesian Immigration Institutions Abdillah, Helmi; Yudhyani, Eka; Indrawati, Andi; Masrom, Nor Ratna
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i1.165

Abstract

Background: One of the key components of good governance is employee integrity, and Indonesian immigration institutions are no exception; corruption in the form of bribery, forgery of documents, and abuse of authority remains a high risk. Despite repeated reform attempts, integrity violations continue to erode public confidence in immigration services. Objective: This study examines the effect of procedural justice on the performance and ethical behavior of employees within Indonesian immigration institutions. Methods: We employed a quantitative research approach using SEM-PLS to test the introduced hypotheses. We used a structured questionnaire administered to 239 randomly selected officers from three immigration offices: Soekarno-Hatta, Batam, and Entikong. The model investigated both direct effects and moderating relationships between the analyzed variables. Results: The findings indicate that ethical awareness (EA) and work discipline (WD) are positively related to integrity, but compensation is not directly associated with integrity. Most significantly, procedural justice moderated the relationships between both compensation and ethical awareness and employee integrity indicating that perceiving organizational procedures as fair amplified the moral impact of both material rewards and moral awareness. However, procedural justice was not statistically significant as a moderator for the relationship between work discipline and employee integrity, meaning the effect of discipline does not strongly rely on perceived procedural fairness. Conclusion: Immigration institutions should strive for decision-making that reflects procedurally just ideals not only as a governance end, but also as a multiplier amplifying the effects of ethical awareness and fair compensation to foster sustained integrity-based practices among officers.
The Financial Implications of Carbon Transparency: Examining the Mediating Role of Emission Disclosure Dewi, Catur Kumala; Aprilia, Juwita; Indrawati, Andi
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.564

Abstract

Purpose: The purpose of this research is to examine the relationship between carbon emissions disclosure as an intervening variable between corporate governance, capital expenditures, and financial performance. Method: Companies listed on the Indonesia Stock Exchange (IDX) that are involved in manufacturing are the primary focus of the study.  The research employs a purposive sampling technique to select 16 organizations, resulting in 80 data observations spanning the period from 2019 to 2023.  The correlations among variables are examined using path analysis, which is conducted with IBM SPSS Statistics 26. Findings: Gender diversity on boards has a favorable effect on a company's bottom line, according to the study's results.   The business's financial performance is negatively affected by the size of the audit committee.   Carbon emissions disclosure, on the other hand, is unaffected by factors like board size, gender diversity, or audit committee size.   Capital spending, board size, and disclosure of carbon emissions do not substantially affect the financial success of firms.   Carbon emissions disclosure also does not mediate the relationship between boards' size, gender diversity, capital spending, audit committee size, and business financial performance. Novelty/Value: This study provides insights into the limited role of carbon emissions disclosure as a mediator in corporate financial performance, highlighting the complex interactions between governance factors and sustainability reporting, especially on carbon emission disclosure.