This research aims at examining the influence of ethical judgment, locus of control and organizational commitment of auditor intention to whistleblowing. The population of this research was all internal auditors in Central Java Inspectorate, Semarang Regency and Semarang City. Data used in this research were primary data, which were obtained with questionnaire survey method. Analysis method used was multiple regression. The result of this research showed that ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. Meanwhile, gender has no significant influence to whistleblowing. Besides, the age has significant impact toward negative to whistleblowing intensity.
This study aims to investigate the effect of Audit Committee, firm characteristics, and ISO 14001 on environmental performance. Also, this study analyzes the effect of environmental performance on the financial performance. The data analysis was performed using multiple linear regression Data collection techniques are carried out using annual reports of companies receiving PROPER Award and listed on the Indonesia Stock Exchanges in the year of 2015-2019. The results showed that Audit Committee, firm characteristics, and ISO 14001 significantly influenced environmental performance. Another result is that environmental performance has a positive effect on the financial performance. This study contributes as a reference for the government to make environmental policies so as to encourage the achievement of sustainable development goals (SDGs). This study measures environmental performance using only PROPER which cannot be generalized to all companies listed on the Indonesia Stock Exchanges and other markets. The next studies should use other proxies to measure environmental performance and use other data collection methods such as interviews.
Dalam dekade terakhir, perusahaan mengubah paradigm bisnis mereka. Perusahaan tidak lagi melihat lana sebagai orientasi utama namun mengalihkan fokus terhadap 3P yaitu Profit, People, dan Planet. Akibatnya, perusahaan memfokuskan keputusan strategis pada kinerja lingkungan. Perusahaan diharuskan meningkatkan kinerja keuangan tanpa mengabaikan kinerja lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh Komite audit dan Ukuran dewan terhadap kinerja lingkungan. Kedua, penelitian ini menganalisis pengaruh kinerja terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan analisis regresi berganda. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel dipilih berdasarkan purposive sampling dengan kriteria sebagai berikut: perusahaan yang terdaftar di BEI selain bank dan lembaga keuangan dan menerbitkan laporan keuangan tahunan 2018-2020. Hasil penelitian dapat disimpulkan bahwa hipotesis 1 diterima dimana komite audit berpengaruh positif terhadap kinerja lingkungan dengan signifikansi 0,004. Pengujian pengaruh ukuran perusahaan terhadap kinerja lingkungan menunjukkan bahwa semakin besar perusahaan semakin baik kinerja lingkungan dengan signifikansi 0,002 sehingga hipotesis 2 diterima. Pengujian pengaruh kinerja lingkungan terhadap Kinerja Keuangan diperoleh signifikansi 0,027 sehingga hipotesis 3 diterima.
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