This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions.
The objective of this research is to examine the effects of tax, foreign iownership, and firm size on the application of transferi pricing in the manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2013-2017. This study is hypothesis-testing research by using purposive sampling method with a total of 110 samples of data. Secondary data in the form of financial statements with the year ended 31 December were obtained from the IDX. Logistic regression was used to test the hypotheses. The results of thisi research show that tax, foreign ownership, andi firm size simultaneously influences the application of transfer pricing. Meanwhile partially tax was found to significantly influence the application of transfer pricing. In addition foreign ownership and firm sizei does not influence the application of transfer pricing.
Badan Narkotika Nasional (BNN) menyatakan dari hasil survei nasional yang dilakukan pada tahun 2011 prevalensi penyalahgunaan NAPZA di Indonesia mencapai 2,23% atau sekitar 4,2 juta orang dari total populasi penduduk, dampak dari pecandu narkoba dan zat adiktif dapat menyebabkan ketagihan,walaupun penderita sudah sembuh mereka akan kembali menggunakan narkoba atau pemakain berulang (Relapse). Tujuan dari penelitian ini adalah untuk mengetahui hubungan dukungan keluarga terhadap kejadian relapse pada ketergantungan NAPZA di Yayasan Lantera Minangkabau. Desain penelitian ini deskriptif analitik dengan pendekatan Cross sectional. Populasi pada penelitian ini sebanyak 447 orang di Yayasan Lentera Tahun 2014 dengan 82 sampel. Penelitian ini menggunakan metode accidental Sampling, waktu penelitian pada tanggal 22 Maret s/d 07 Oktober 2015 dan istrumen penelitian dengan menggunakan kuesioner. Berdasarkan hasil penelitian menunjukkan 53,7% responden mengalami Relapse pada ketergantungan NAPZA, 51,2% responden tidak mendapat dukungan dari keluarga dan terdapat hubungan yang bermakna antara dukungan keluarga dengan kejadian relapse pada ketergantungan NAPZA p = 0,000< 0,05. Kesimpulan dari hasil penelitian bahwa terdapat hubungan bermakna dukungan keluarga dengan kejadian relapse, dan disarankan bagi yayasan Lantera Minangkabau agar meningkatkan komunikasi dengan orangtua dalam penatalaksanaan pengobatan, baik melalui pendidikan kesehatan bagi kesembuhan klien
Objective – This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios. Design/methodology – The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators. Results – The result reveals that the board of commissioners and directors have a positive effect on the agency costs, which are measured by the EXPR and AUR ratios while the audit committee has a negative significant effect on the high agency costs as measured by the EXPR ratio. Moreover, bid-ask spread as a control variable has a significant positive effect on AUR. The presence of monitoring quality, pressure, reputation of the board of commissioners and audit committee will reduce the types of management policy which may increase agency conflict.
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