Results 31 to 40 of about 1,418 (204)
Factors That Influence Intention to Do Whistleblowing
Accounting Analysis Journal, 2020 Abstrak Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, komitmen organisasi, komitmen profesional, personal cost, dan keseriusan pelanggaran terhadap intensi untuk melakukan whistleblowing.
Jadyi Laksono, Sukirman Sukirman
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Determinan Intensi Whistleblowing: Persepsi dukungan organisasi sebagai variabel moderasi
Sosiohumaniora: Jurnal Ilmiah Ilmu Sosial dan Humaniora, 2023 Penipuan adalah masalah global yang mempengaruhi semua organisasi di seluruh dunia. Hasil survey ACFE Indonesia menunjukkan bahwa di Indonesia Fraud yang paling banyak terjadi adalah melalui whistleblowing.
Septiana Dwi Lestari, Siti Mutmainah
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Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have increasingly sought to strengthen their sustainability commitment and reporting practices, particularly in industries with significant environmental and social impacts, such as fashion. The completeness and quality of sustainability reporting are central to European policy.
Daniela Preite +2 more
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How Do Indonesian Listed Companies Disclose Information Related to Whistleblowing?
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX).
Utpala Rani +2 more
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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Jurnal Akuntansi Keuangan dan Bisnis, 2018 Penelitian ini bertujuan untuk meneliti faktor yang menggunakan Theory of Planned Behavior/ TPB yaitu sikap, norma subjektif dan persepsi kontrol atas perilaku dengan tambahan variabel etika, untuk menjelaskan minat melakukan whistleblowing dan perilaku ...
Ari Andika Perdana +2 more
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Administrative Sciences, 2018 While there appears to be consensus amongst policy makers that legislation to protect whistleblowers is needed, the emerging policy question addresses what institutional framework is most fit to implement whistleblowing legislation.
Kim Loyens, Wim Vandekerckhove
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Etik Liderlik ve Whistleblowing (Erdemli Raporlama): Yükseköğretimde Bir Araştırma
SDÜ Vizyoner Dergisi, 2022 Liderlik geçmişten günümüze kadar kurum ve kuruluşların vazgeçilmez bir unsuru olarak karşımıza çıkmaktadır. Liderlik tarzları ise sürekli değişerek yenileşmeye devam etmektedir.
Mustafa Altıntaş +2 more
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From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source