This research examines the theoretical foundation on the proposition that corruption is getting massive because of supporting social consensus on it. The researchers are using several theories to build a solid argument on the possible prevention done by social consensus. By using issue contingent model, the theory of delinquency, and advanced enlargement of fraud triangle, it brings literature contributions on how environment either can support gratification or able to prevent it. Issue contingent model stated that the environment influences the ethical decision making of people. Meaning to say, when the environment perceives that gratification is tolerated and ethical, civil servants and citizens practice it without any guilty feeling. This prejudice is supported by fraud triangle which mentioned the influence of rationalization on ethical decision making. Rationalisation can be sourced from either internal rationalization or external environment. Long years before fraud triangle was introduced, theory from psychology research has thoroughly explained the logical reasoning of fraud and how people neutralized it. The way people neutralized the wrongdoings generally become right is essential to be understood. Thus, it will be dangerous if gratification is supported by social consensus that it is normal and fine. If that happens, civil servants will have no guilt to accept it, while citizens will keep giving it. This phenomenon is counterproductive towards the effort to eradicate corruption. The Indonesian government should eradicate corruption from the root causes. Preventive actions are needed absolutely. This article is aimed to convince the Government and Public on the scientific reasoning of gratification and bribery in a social context. Keywords: bribery, gratification, social consensus.
The development of online travel business in the world is going very fast. The transformation of new business models from traditional to online aims to create more efficient trading strategies. In tourism marketing, Customer Online Review (COR) plays an important role in validating information about the products or services. The role of COR is very important to gain trust on online buying decisions of products or services. This study aims to analyze the influence of COR as a mediator variable towards consumer online trust and interest in buying online travel products. This research uses quantitative methods through a survey of customers or tourists who have purchased online tourism products through the Online Travel Agency (OTA) service. The collected data is analyzed using Structural Equation Modeling (SEM). The results showed that there was a significant influence between perceived ease of use on customer online trust. Research also shows that COR plays a significant role as a mediating variable between customer trust and consumer buying interest in buying travel products. The novelty of the results shows the online tourism marketing model based on Customer Online Review has the ability to explore real consumer experience and knowledge in Indonesia.
Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.
This research evaluates the effect of organizational commitment and accountability towards organizational citizenship behavior in Military Institution in Indonesia. Data was collected by survey method in Indonesian Airforce located in Yogyakarta. One hundred questionaires gathered and analized with smart PLS. The result of this research shows that organizational commitment influences organization citizenship behaviour. In addition, accountability mediates the relationship of organizational commitment and organization citizenship behaviour. This research inspired by the phenomenon that there is little research on military area regarding accountability, either in Indonesia or in the world. Thus, this research will give a siginificant literature contribution based on the empirical data analyzes in Military Institution in Indonesia.Keywords: organizational citizenship behavior, accountability, organization tenure, normative commitment, dan continuance commitment.Abstrak: Riset ini mengevaluasi efek dari komitmen organisasi dan akuntabilitas terhadap perilaku organisasi di organisasi militer di Indonesia. Survei disebarkan kepada Tentara Nasional Angkatan Udara Republik Indonesia yang berlokasi di Yogyakarta. Dari seratus kuesioner yang tersebar, tingkat pengembalian 100%. Hasil penelitian menunjukkan bahwa komitmen organisasi mempengaruhi perilaku kerja. Selain itu, akuntabilitas memediasi hubungan antara komitmen organisasi dan perilaku kerja. Riset ini terinspirasi oleh fenomena sedikitnya riset serupa di dunia kemiliteran yang terkait dengan akuntabilitas, baik di Indonesia maupun di dunia. Oleh sebab itu, riset ini diharapkan dapat memberikan kontribusi literatur yang signifikan, yaitu kontribusi yang berbasiskan bukti empiris yang terjadi di Tentara Nasional Republik Indonesia.Kata kunci: Perilaku kerja, akuntabilitas, kontrak kerja, komitmen normatif, dan komitmen berkelanjutan. PENDAHULUANAkuntabilitas merupakan salah satu prinsip utama tata kelola pemerintahan yang baik (good governance) yang mengisyaratkan adanya perwujudan kewajiban seseorang atau unit organisasi untuk mempertanggungjawabkan pengelolaan dan pengendalian sumber daya dan pelaksanaan kebijakan yang dipercayakan kepadanya. Hal ini dilakukan dalam rangka pencapaian tujuan yang telah ditetapkan melalui media pertanggungjawaban secara periodik (LAN, 2010).Isu akuntabilitas diangkat mulai dari tahun 1999, yaitu
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