1,720,961 research outputs found
Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing
No full textThe purpose of this research is to examine empirically the effect of reporting channel (anonymous and non anonymous) in the structural model and the effect of religiousity level on individual intention to report wrongdoing act. The design used in this experiment is 2x2 between subjects, with graduate level student as participant. The result shows that anonymous reporting channel in the structural model is more effective than non-anonymous reporting channel. The result that religiousity level will affect the individual intention to report wrongdoing is unpredicted. This research shows that religiousity level is not effect individual intention to report wrongdoing.</em
Does Type of Fraudulent Act Have an Impact On Whistleblowing Intention?
No full textThe purpose of this research is to examine empirically the impact of two types of fraudulent act on individual’s reporting intention under reward model. This research applied the Reinforcement theory in designing whistleblowing policies. In this context, reward system in encouraging disclosure of fraudulent act was used. This study was designed using experiment method 2x2 between subjects with 86 participants from private universities. Sarbanes-Oxley Act of 2002 requires that every public company must establish anonymous channel regarding disclosure of fraudulent act. However, under the reward system it may become different prediction that non-anonymous channel is preferable than the other one. Using two types of fraudulent act, this research investigated whether those types affected individual’s intention for disclosing fraud in choosing the reporting channel because a reward is provided or not. The result shows that the interaction between the type of fraudulent act and type of channel could encourage individual’s intention to blow the whistle. However, individual prefers to report the misappropriation of asset through anonymous channel than non-anonymous even though a reward is provided
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
PENGUJIAN KEEFEKTIFAN MODEL WHISTLEBLOWING: PENDEKATAN EKSPERIMEN
No full textThe purpose of this research is to examine empirically of whistleblowing
model effectiveness to encourage people in reporting wrongdoing. Based on pathgoal
theory, the leader�s job is to assist followers in attaining their goals and to
provide direction or support needed to ensure that their goals are compatible with
the goals of the group or organization. Therefore individual�s intention to report
fraudulent act is greater if there is a clear structure for achieving goal and
reducing threats. Individual�s need for security that is stated in Maslow�s
hierarchy theory encourages an anonymous reporting channel. Reinforcement
theory also encourages individual�s intention for whistleblowing because there is
reward provided. This study is designed using experiment method, with 123 participants from two universities. The result shows that non-anonymous channel in the reward model is more effective than in anonymous channel. In the other hand
structural model either in the anonymous or non-anonymous channel is the same
effective
Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size
No full textAuditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements
The Application of Activity Based Costing Model to Calculates The Unit Cost Services In a Hospital
No full textFor welcoming the era of Universal Coverage in 2019, Indonesia has encouraged hospitals to be able to determine their service costs properly without being distorted, as happened in traditional costing models. This study aims to examine service costs in hospitals based on the Activity Based Costing method. The accurate calculation of the costs will encourage fair tariffs for patients and other payers, such as BPJS or other health insurance. The results of this study show that the service costs in the ORIF surgery of Femoral Shaft Fracture based on the calculation of the unit cost using the ABC method are about 10% lower than that based on the traditional hospital’s costing method. This study concludes that the ABC method provides a fairer calculation of service costs for patients, according to facilities, processes (treatment activities), and the use of resources during the treatment. Since this ABC method eliminates useless activities that can trigger more costs, effectiveness and efficiency can be achieved to support the cost control and quality control in hospitals
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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