Individual Ethics Research Articles

Tendency of Accounting Fraud from Aspect Internal Control, Compatibility of Compensation and Individual Morality

Testing the tendency of accounting fraud from the aspect of internal control, appropriateness of compensation and individual morality needs to be proven through research. The type of research used is associative. The location of the research was at 7 State-Owned Enterprises (BUMN) in Palembang City. The data used were primary data. Data collection techniques were through interviews and questionnaires. The sample collection method used a saturated sample. The population in this study were internal auditors and financial employees as many as 35 respondents. The data analysis method used was quantitative. The results showed that partially internal control and individual morality had no effect on the tendency of accounting fraud, then the appropriateness of compensation had a significant effect on the tendency of accounting fraud.

Tendency of Accounting Fraud from Aspect Internal Control, Compatibility of Compensation and Individual Morality

Tendency of Accounting Fraud from Aspect Internal Control, Compatibility of Compensation and Individual Morality

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN (FRAUD) DANA DESA DI KABUPATEN KEPULAUAN MERANTI

With individual morality serving as a moderating variable, the main of this research is to discover empiric evidence of the Effect of Competence, Appropriateness of Compensation, and Pressure on Fraud of Village Funds in the Meranti Islands Regency. The villages in Meranti Island district were the locations of this study. The method of sampling was a survey by sending out a questionnaire. The Statistical Package for the Social Sciences was used to process 206 of the 384 questionnaires that were distributed. Competence, appropriate compensation, and pressure all have an impact on village fund fraud in the Meranti Islands Regency, as shown by the study's findings. In the Meranti Islands Regency, individual morality can moderate the relationship between competence, appropriateness of compensation, and pressure associated with village fund fraud. The results of theoretical research suggest that competence plays a significant role in preventing fraud, as does the appropriateness of compensation. Specifically for village governments and other local governments in terms of reducing fraud.

ACCOUNTING DALAM PENGGUNAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI

This study aims to test the influence of bystander effect on fraud accounting in the use of village funds with individual morality as moderating variables. This research is quantitative research with descriptive approach. The population in this study is all village offices in Pangkalan Lada District, West Kotawaringin Regency. Sampling Technique using purposive sampling method. The sample in this study was village officials who worked in Pangkalan Lada Sub-District Village Office provided that the respondents in question had at least worked for one year in the Village Office. The sample in this study amounted to 67 respondents. The method of collecting data is using questionnaires that are distributed directly. The data used in the study is primary data collected through questionnaire surveys. Data analysis uses multiple linear regression analysis and moderation regression analysis (MRA) with an analytical approach. The results of multiple linear analysis research showed that bystander effect positive and significant effect on fraud accounting. Moderation regression analysis shows that individual morality is not able to moderate the bystander effect on fraud accounting.

Climate Change and Anti-Meaning

In this paper, we propose meaningfulness as one important evaluative criterion in individual climate ethics and suggest that most of our greenhouse gas emitting actions, behaviours, and lives are the opposite of meaningful: anti-meaningful. We explain why such actions etc. score negatively on three important dimensions of the meaningfulness scale, which we call the agential, narrative, and generative dimensions. We suggest that thinking about individual climate ethics also in terms of (anti-) meaningfulness illuminates important aspects of our troubled ethical involvement with CC and can make a fresh and fruitful contribution to existing discussions, which tend to focus on moral responsibility and obligations.

Willingness of Chinese households to pay extra for hydrogen-fuelled buses: A survey based on willingness to pay

Hydrogen-fuelled buses play an important role in the construction of low-carbon cities as a means of green travel. Beijing, as a pilot city of hydrogen-fuelled buses in China, is very important in the promotion of hydrogen-fuelled buses in China. Unfortunately, the public acceptance of hydrogen-fuelledfuelled buses and their environmental positive externality value have not been studied. In this paper, we investigated the willingness of Beijing households to pay for the promotion of hydrogen-fuelled buses and its influencing factors by means of a web-based questionnaire. The spike model was also used to estimate the willingness to pay (WTP) for hydrogen buses. The results show that the WTP of Beijing households is CNY 3.19 per trip. The value of a positive environmental externality is approximately CNY 29.15 million per trip. Household income level, environmental knowledge, individual environmental ethics, and perceived behavioural control are the main influencing factors of WTP. Therefore, policymakers should strengthen publicity efforts to increase individuals’ environmental awareness and environmental ethics and optimize the layout of hydrogen-fuelled bus schedules and riding experiences to improve individuals’ perceptual and behaviour control. Finally, the positive environmental externality value of hydrogen buses should be valued, which will help increase investor interest.

Provincializing white racial ideology: Mills’ social ontology and philosophy of education

Social ontology examines the nature and mechanisms in human society of concepts that pertain to various kinds of social collectivities. A pioneer in the development of this philosophical field, Mills theorised a social metaphysics of racial constructivism for modern philosophy in order to explain the enduring orthodoxies of its Anglo-centric dominance. This paper invokes the term, supervenience, to further elucidate the causal bearing of race on individual and social facts. Turning to the philosophy of education, the ontological bifurcation of asymmetrical racial worlds is a salient divide to which discourses of normative individual ethics, analytic critical thinking, and generalized social justice contribute. Given the pervasiveness of supervenience, in the unwillingness to traffic in the ontology of race, educational philosophy hamstrings the creative and critical dimensions of advancing education for a racially equitable and pluralistic democracy.

PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING SYSTEM, DAN KOMITMEN ORGANISASI TERHADAP PENCEGAHAN KECURANGAN DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI

The aims of this research were to verify the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention; and to verify whether individual morality moderate the effect of Internal control, Whistleblowing system, and organizational commitment on Fraud prevention. The research method uses explanatory research, data collection techniques use primary data obtained from distributing questionnaires. The research sample consisted of 100 employees at state-owned banks consisting of Bank BNI, Bank BRI, Bank BTN, and Bank Mandiri. Data analysis techniques were carried out with the help of statistics, namely Structural Equation Modeling (SEM). The results of the study show that internal control, whistleblowing systems, organizational commitment, and individual morality have an effect on fraud prevention. Meanwhile, individual morality is able to moderate the influence between internal control, whistleblowing system, and organizational commitment to fraud prevention. Meanwhile, the magnitude of the influence of fraud prevention can be explained from the presence of internal controls, white blowing systems, and organizational commitment, as well as the moderating effect of individual morality at 81.2%.

Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Studi Kasus pada BKD Kabupaten Boyolali

This study aims to determine the effect of the effectiveness of internal control, compensation suitability, individual morality on the tendency of accounting fraud. The sampling technique in this study used a purposive sampling technique. The method of data analysis in this study used the multiple linear regression analysis method with the SPSS program. The data analysis method consisted of descriptive statistical test, data quality test and classical assumption test. This study uses hypothesis testing consisting of multiple linear regression test. Based on the results of this study indicate that the effectiveness of internal control has a significant effect on the tendency of accounting fraud, the suitability of compensation has a significant effect on the tendency of accounting fraud. While individual morality does not have a significant effect on the tendency of accounting fraud. Keywords: Accounting Fraud Tendency, Compensation Suitability, Individual Morale, Internal Control Effectiveness

LEGAL PROFESSIONAL ETHICS EDUCATION IN CHINESE COLLEGES AND UNIVERSITIES FROM THE PERSPECTIVE OF EDUCATIONAL ETHICS

To carry out legal professional ethics education for law students is the common requirement of social order, professional attributes and integrity of moral education. Meaningful legal professional ethics education is not simply the imposition of ethics, but the development of higher value goals and the teaching of ways to achieve ethical goals, and realize the coordination of the relationship between the internal and external value of the moral subject, the individual morality and the professional ethics, and the actualization of legal professional ethics education in legal professional ethics education rationalization.

Niat Melakukan Whistleblowing Kecurangan Akademik: Moralitas Individu dan Pemahaman Tri Pantangan

This study aims to determine the effect of individual morality and understanding of Tamansiswa’s tri taboo teachings on the intention to commit whistleblowing for academic fraud. This type of research is quantitative research. Data collection in this study used primary data by distributing quetionnaires via Google form to respondents. The population in this study were accounting students at the Tamansiswa University of Yogyakarta and the samples obtained were 125 respondents. The sampling technique used is convenience sampling. The independent variables in this study are individual morality and understanding of Tamansiswa’s tri taboo teachings, while the intention to do whistleblowing is the dependent variable. The results of this study explain that individual morality and understanding of the tri taboo teachings of tamansiswa have a significant effect on the intention to whistleblowing on academic fraud, and individual morality has a positive effect on the intention to commit whistleblowing, understanding of the tri taboo teachings of tamansiswa has a positive effect on the intention to do whistleblowing on academic fraud.

Pendidikan Moral Emile Durkheim dan Relevansinya Terhadap Pendidikan

Morality is very important for human life. In the modern era like today, there have been various advances in all aspects of human life, but some of these advances have not been accompanied by progress in human morality. So it is known that most educational figures, especially two figures who offer ideas about moral education such as Al-Ghazali and Emile Durkheim. There are 3 foundations put forward by Durkheim to become a moral human being, namely discipline, group attachment, and autonomy. Everyone must have these three factors to become a moral individual. Moral education is a way of teaching someone to behave well so that they become good people and are accepted in social life. Through society, moral education can be grown in a person, especially in the growth and development of a child. Morality plays the most important role, because morality in all its forms can only exist in society. In addition, morality is not born from individuals but from society and is a symptom of society. The existence of moral discipline not only supports moral life itself, but has a wider impact. This moral discipline also plays an important role in the formation of character and personality in general

Particular and General Moral Principles in Pramoedya Ananta Toer’s Novel Arus Balik

Moral is an individual act that relates to oneself and other people, morality will be always attached to the characters in a novel. Moral is an act that forms the background of the story and characters, linking together the truth of the two elements of individual morality and the social role of the state of society. That morality is the character’s reflection in facing situations and conflicts within him and society. This research aims to identify the moral principles contained in Pramoedya Ananta Toer's novel Arus Balik. The novel is a historical fiction with the theme of the transition of power in Majapahit before the arrival of the colonialists in Indonesia. This study aims to identify the moral principles of the characters in facing a change. This novel was chosen because it tells the story of the changes in social life that exist in the background of Indonesian society due to globalization and colonialism. Arus Balik is always passively studied and to highlight this, moral studies were conducted. The findings explain that in the moral principles used by the character started from the general then during its development was met with another character and the situation eventually developed into a particular morality. The moral principles highlighted are the idea of agent relativity and epistemic filter, that is, moral action on the basis of the public interest, through the motivation of independence for the independence of the homeland, and the individual moral principle of the act of love for the loved ones.

Pengaruh Bystander Effect, Whistleblowing, Locus of Control Eksternal dan Moralitas Individu terhadap Terjadinya Kecurangan Laporan Keuangan

This study aims to analyze the effect of the bystander effect, whistleblowing, external locus of control and individual morality on the occurrence of financial statement fraud. This research is a quantitative research. The number of samples was determined using the slovin formula. The samples in this study were undergraduate accounting students class of 2018 at Universitas Negeri Padang, Universitas Andalas, Universitas Putra Indonesia and Universitas Bung Hatta. The data collection method used a questionnaire distributed through google form. The hypothesis in this study was tasted using multiple linear regression analysis with IBM SPSS 25. The results show that bystander effect has a significant effect on the occurrence financial statement fraud. Meanwhile, whistleblowing, external locus of control and individual morality have no effect on the occurrence of financial statement fraud.

Comparing Moralities in the Abrahamic and Indic Religions Using Cognitive Science: Kindness, Peace, and Love versus Justice, Violence, and Hate

Recent cognitive science research indicates that humans possess numerous biologically rooted religious and moral intuitions. The present article draws on this research to compare forms of religious morality in the Abrahamic traditions (Judaism, Christianity, Islam) and the Indic traditions (Hinduism, Buddhism, Jainism). Special attention is given to moral teachings on kindness, peace, and love, as well as related teachings on justice, violence, and hate. The article considers how moral intuitions shape Abrahamic/Indic moral teachings, which, in turn, impact: (1) Abrahamic/Indic doctrines concerning politics, law, and war; (2) Abrahamic/Indic doctrines concerning individual ethics, and moral behavior proper to monastics and laypersons; and (3) Abrahamic/Indic doctrines concerning theological matters, such as the nature of the universe, souls, and deities.

Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables

Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors.
 Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception

Individual Morality As Moderating The Influence Of Good Corporate Governance Implementation And Internal Control On Fraud Prevention In The Regional Financial And Assets Management Agency Of Badung Regency

The purpose of this study was to determine the effect of implementing good corporate governance, internal control on fraud prevention with individual morality as moderator carried out at the Badung Regency Regional Financial and Asset Management Agency.The population of this research is 96 employees. The sampling technique used in this study is the saturated sample technique. The sample used in this study was the entire number of employees of the Badung Regency Regional Financial and Asset Management Agency as many as 41 respondents. The analytical method used in this research is MRA (Moderad Regression Analysis), classic assumption test, coefficient of determination, f test and t test.The results showed that the variables of good corporate governance and internal control had a positive effect on fraud prevention and individual morality was able to strengthen the relationship between good corporate governance and internal control on fraud prevention.

THE RELATIONSHIP OF INDIVIDUAL MORALITY AND AUDITOR PERCEPTIONS OF FRAUD TENDENCY: TESTING OF THE FRAUD PENTAGON THEORY APPROACH

This study aims to examine the tendency of fraud to the perception of external auditors triggered by the five components of pentagon fraud: pressure, opportunity, arrogance, rationalization,and competence. In addition, the morality of the individual is placed as an intervention variable for this relationship. This is a quantitative study with a survey of external auditors at the BPK in Jakarta. The intervention model for the research framework was developed to investigate the role of individual morality interference. The findings suggest that the five components of the pentagons fraud theory are not fully proven to be fraud triggers in the perception of external auditors. Arrogance, rationalization, and competence have proven to have a positive effect on the perception of fraud tendencies, while pressure and opportunity have a negative impact on the perception of fraud tendencies. Then pressure, rationalization, and competence are shown to negatively impact individual morality, while opportunity and arrogance positively impact individual morality. In addition, 5 (five) variables in fraud pentagon theory, namely pressure, opportunity, arrogance, rationalization, and competence, are proven to prevent the perception of fraud tendency. This can be explained because this study is the first study to examine pentagon fraud in the context of behavior in the environment of government external auditors, so the results cannot be compared with previous studies that used proxies in financial statements as predictors of fraud.

Pengaruh Pengendalian Internal, Moralitas Individu, Kepuasan Kerja, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi

This study was made to examine the effect of internal control, individual morality, job satisfaction, and compensation suitability in an effort to reduce the tendency of accounting fraud in the Singapadu Village Cooperative. All employees of the Singapadu Village-wide Multipurpose Cooperative were used as the research population. The sample used amounted to 45 people which were further investigated by multiple linear regression analysis techniques. This study shows that the tendency of fraud will increase when the internal control in the organization is bad. Low individual morality causes the possibility of employees to commit fraud is higher. Low job satisfaction will encourage employees to commit fraud because they want to get satisfaction at work. The tendency of fraud will also be higher when the compensation provided by the company does not match the expectations and workload of the employees.

Determinants Of Accounting Fraud Trends With Un Ethical Behavior As Mediation

This study aims to determine the effect of internal control, information asymmetry, and individual morality on the tendency of accounting fraud with unethical behavior as an intervening variable. The sample for this research is the head and executive staff of the financial sub-section of the SKPD in Central Java Province. The sampling method is purposive sampling method. The number of SKPD samples is 22 agencies. The data is primary data. The data analysis is SEM (SmartPLS Wrap 3.0). The results showed that internal control, information asymmetry, and individual morality had a significant effect on unethical behavior. Internal control, information asymmetry affects tendency of accounting fraud, individual morality has no effectagainst accounting fraud tendencies. Information asymmetry, morality individuals influence the tendency of accounting fraud through unethical behavior as mediation, while internal control is notsignificant effect.