Influence Of Professional Commitment Research Articles

Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing

This study aims to examine whether there is an influence of professional commitment, personal cost, and gender on whistlenlowing intention. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 41 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study prove empirically that personal cost have a positive significant effect on whistleblowing intention. Meanwhile professional commitment and gender have no effect on whistleblowing intention

The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions

SUMMARY Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some individuals may be more prone to rationalize than others, we first identify an important subset of professional auditors that we expect is more susceptible to rationalizing unethical behavior: those with low professional commitment. We then examine whether rationalization-discrediting interventions can mitigate such behavior among this auditor subset. Specifically, we developed interventions geared toward discrediting some of the most commonly-used rationalizations found in practice in order to promote a more ethical mindset and reduce unethical behavior. Using professional auditor participants, our results confirm that auditors with low (high) professional commitment are more (less) likely to accede to unethical requests from superiors. Further, among those with low professional commitment, our rationalization-discrediting interventions were effective in reducing unethical intentions.

Influence of Professional Commitment and Organizational Climate on the Work Engagement of Employees in the Department of Education

The main purpose of this study was to determine whether work engagement mediates the relationship between professional commitment and organizational climate. The study employed a quantitative, non-experimental design using a correlational technique. The respondents were the public school non-teaching personnel of the Davao de Oro Division. Mean, Pearson-r, and Regression Analysis were used to determine the study's findings. Moreover, adapted survey questionnaires were used for professional commitment, organizational climate, and work engagement. Results revealed that the level of professional commitment is very high, the level of organizational climate is very high, and the level of work engagement among non-teaching personnel is very high. Further, there were significant relationships between professional commitment and work engagement and between organizational climate and work engagement. In its singular capacity, among professional commitment and organizational climate, organizational climate best influences the work engagement having the highest beta coefficient. However, professional commitment can also influence the working competence but with the support of other variables.

PENGARUH KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI TERHADAP NIAT WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Universitas Flores)

The aim of this research is to know the influence of professional commitment and anticipative socialization by the Accountancy Department Student to the aim of whistleblowing (Empirical study to the Accountancy Department Student of Flores University) with the number of population as many as 635 of accountancy department students and sample used in this research as many as 86 respondents that represents some demography characteristics , such as gender and generation that desired with determination sample methodis purpose sampling method. Gathering the data is done by distributing questioners to the Accountancy Department Students of 2016, 2017 and 2018 generation, which is processed with SPSS Statistic 24. This research shows that professional commitment and anticipative socialization of Accountancy Department Student influential to the aim of whistleblowing. This research is significant for the university students in order to comprehend professional ethic and successful of internal control system which is originated from whistleblowing phenomenon. For the College, this research can be used as the reflection to stimulate the quality of primary, junior and senior high school students based on the investment of ethic accountants since the early stage.

Influence of Professional Commitment and Locus of Control on Whistleblowing Intensity with Ethical Sensitivity as Intervening Variable (Case Study at Public Accounting Firms in Makassar)

Influence of Professional Commitment and Locus of Control on Whistleblowing Intensity with Ethical Sensitivity as Intervening Variable (Case Study at Public Accounting Firms in Makassar)

PENGARUH KOMITMEN PROFESI DAN SELF-EFFICACY TERHADAP KONFLIK PERAN

This research was carried out on employees of the Regional Office of the Rural Bank of Majalengka. The purpose of this study was to find out how the influence of professional commitment and Self-efficacy on role conflict in employees of the Regional Public Housing Agency of the Central Majalengka both partially and simultaneously. This study uses a survey method with a descriptive and verification analysis approach. The populations in this study were all employees of the Majalengka BPR Regional Regulation Office as many as 47 respondents.The results of the study show that professional commitment, self-efficacy on employees of the BPR Perumda Majalengka Center are in a very high category. While role conflict is in a very good category. Partially profession commitment does not significantly influence role conflict and self-efficacy has a significant positive effect on role conflict. Simultaneously professional commitment and self-efficacy have a positive and significant effect on role conflict.

“I don’t complain, but I am ready for any eventuality”

Purpose The purpose of this paper is to investigate the extent to which the influence of professional commitment on intention to leave a profession is contingent on the combined effect of job search and sportsmanship. Design/methodology/approach The research is based on a sample of professional employees (N = 327). Moderated moderation was the approach used for testing the hypotheses. Findings Findings showed that the moderating effect of job search on the relationship between professional commitment and intention to leave a profession is higher at a low level of sportsmanship and lower when sportsmanship is high. Originality/value The research indicates that job search does not necessarily constitute a sign of acceleration of intention to leave one’s profession. In the case of professionals expressing a high level of sportsmanship, job search appears more like a precaution.

Status quo of the core competence and its influencing factors of nursing undergraduates

Objective To explore the status quo of the core competence and its influencing factors in undergraduate nursing students, so as to provide references for enhancing nursing undergraduates' core competence. Methods From November to December 2016, a total of 600 undergraduate nursing students were selected by purposive sampling method. The demographic questionnaire, Core Ability of Nursing Students Scale, Nursing Students Professional Identity Scale and Professional Commitment of Nursing Students Scale were applied in the investigation. In this study, 600 questionnaires were distributed and 541 were recovered. Pearson correlation analysis was adopted to analyze the correlation between nursing students' core competence and professional identity and professional commitment. Multiple stepwise regression analysis was applied to analyze the factors influencing nursing students' core competence. Results The core ability score of the undergraduate nursing students was (3.674±0.577) . There was a positive correlation between each dimension of nursing students' core competence and each dimension of professional identity and professional commitment (P<0.01) . The result of multiple stepwise regression analysis showed that the influence of professional commitment to the core competence was the largest (P<0.05) . Conclusions The core competence level of undergraduate nursing students needs to be further improved, and schools should take various measures to improve the level of professional identity and professional commitment for the students, thus improving the core competence of nursing students. Key words: Students, nursing; Education, medical, undergraduate; Professional identity; Professional commitment

Professional commitment, self-efficacy and ethical decision auditor

This study aims to test and obtain empirical evidence on the influence of professional commitment on ethical decisions and the influence of self efficacy in moderating the relationship between professional commitment and ethical decisions of auditors Public Accounting Firm (KAP) in Bali Province. Sources of data used are primary data with the type of data used is quantitative data, obtained through the dissemination and filling questionnaires by auditors KAP. Data analysis technique used is with approach of regression analysis of moderation or Moderated Regression Analyze (MRA). The results of this study indicate that professional commitment has a positive effect on ethical decision auditor, self efficacy auditor able to moderate the relationship between professional commitment and ethical decision auditor.

PENGARUH KOMITMEN PROFESIONAL, LOCUS OF CONTROL, KESERIUSAN PELANGGARAN DAN SUKU BANGSA TERHADAP INTENSI WHISTLEBLOWING (Studi Empiris pada Pemerintahan Daerah DKI Jakarta)

The purpose of this study was to examine the influence of professional commitment,locus of control, seriousness of wrongdoing and ethnic group on whistleblowingintentions. The respondents in this research is financial staff in working units of local government (SKPD) DKI Jakarta. The sample in this research were 39 financial staff in 7 working unit of local government (SKPD) DKI Jakarta. The method of determining the sample uses convenience sampling method. Methods of analysis to test the hypothesis is multiple regression analysis. The results showed that the seriousness of wrongdoing affect the whistleblowing intentions. However, professional commitment, locus of control and ethnic group have no effect on whistleblowing intentions.

The influence of professional commitment to the acceptance of dysfunctional audit behavior with workplace spirituality as a moderating variable: An Empirical Study of Accounting Firms in Ind

ABSTRACT This research aims to find outthe acceptance of dysfunctional audit behavior. It also aims toanalyze the influence of auditor’s professional commitment to the acceptance of dysfunctional audit behavior. Moreover, this research analyzes the influence of auditor’s professional commitment to the acceptance of dysfunctional audit behavior moderated by the workplace spirituality.This study was conducted using a survey/questionnaires distributed on auditors who worksfor accounting firms in Indonesia. The analysis unit is junior auditors, senior/supervisor, manager and partner. Structural equation model using WarpPLS program was used to analyze the data.The results of this study indicate that professional commitment; affective professional commitment, continuous professional commitment, and normative professional commitment have positive and significant influence on dysfunctional audit behavior acceptance. Workplace spirituality is significantly proven to moderate the relationship betweenprofessional commitmentswith dysfunctional audit behavior acceptance and to also moderate the relationship between affective professional commitments with dysfunctional audit behavior acceptance.This study is the first to employ the professional commitment and acts as a determinant of workplace spirituality is an external factor and significant factors for accountants in improving organizational commitment serves as a moderating. Keywords: Dysfunctional audit behavior acceptance, professional commitment, workplace spirituality, descriptive research design, Indonesia

The influence of professional commitment on turnover intention.

This study investigated the influence of professional commitment on turnover intentions of nurses. The study also examined the relationships between demographic data, work-related variables and the professional commitment. The self-administered questionnaires were distributed to one fifth of Southern Taiwan's population of nurses (n = 4,000). A total of 2,543 subjects completed the questionnaires with a 63.6% response rate. The nurses exhibited a medium-high degree of overall professional commitment. Age, salary, years in profession and years in organization were correlated significantly with professional commitment by Pearson's correlation. There were significant correlations between professional commitment and marital status, educational level, status of the youngest child, level of position, and family support in Spearman's correlations. Family support, age, level of position and status of hospital were the significant predictors in the final regression analysis model. The discriminant analysis showed that 45.4% of nursing professional commitment was correctly classified in predicting intention to leave the profession and 33.1% in predicting the intention to leave the organization. The study recommended that nursing professional commitment is an important moderator to affect the turnover intention of staff nurses.