- Dunia sinetron tanah air kedatangan saingan baru yaitu Suci Dalam Cinta yang tayang di SCTV . Sinetron Suci Dalam Cinta ini diperankan oleh Rosiana Dewi, Eza Gionino hingga Ben Joshua. Baru beberapa hari tayang, sinetron Suci Dalam Cinta sudah berhasil menarik perhatian publik. Terbukti dari hasil rating acara TV, sinetron yang diperankan Rosiana Dewi masuk TOP 5. Bahkan urutannya tak jauh dari sinetron Ikatan Cinta. Sinetron Amanda Manopo dan Arya Saloka yang selalu menempati posisi rating nomor satu untuk acara TV. Diketahui sinetron Suci Dalam Cinta menggantikan tayangnya sinetron Naluri Hati yang sudah tamat. Baca juga Rating Sinetron Verrell Bramasta dan Ranty Maria Turun, Imbas Tayangnya Suci Dalam Cinta Baca juga Sinetron Ikatan Cinta Mendunia, Amanda Manopo Raih Penghargaan Bergengsi di Korea Selatan Ketika dua hari tayang, sinetron Suci Dalam Cinta berada di TOP 3 setelah Amanah Wali dan Ikatan Cinta. Sinetron yang diperankan oleh Rosiana Dewi ini tentu tak bisa dianggap remeh. Sinetron tersebut tayang di jam prime time bersaing dengan Ikatan Cinta. Suci Dalam Cinta berkisah tentang perjuangan seorang gadis bernama Almira Rosiana Dewi. Ia hidup dalam kesederhanaan bersama ibunya Jihan Amara dan adik semata wayangnya bernama Aisyah Shaqueena Medina. Almira yang bekerja sebagai kurir diceritakan terlibat dalam kecelakaan lalu lintas. Kejadian itu terjadi akibat sebuah mobil berusaha menghindari motor yang dikendarainya hingga terjadi kecelakaan.Tahun2005 Rosiana Dewi berhasil membintangi sinetron yang berjudul: Pelangi pelangi cinta, 2008 membintangi Dia Bukan Cinderella, 2013 berhasil masuk dalam pemain sinetron surat kecil untuk Tuhan The Series, Kau Yang Berasal Dari Bintang (2014), Anak Menteng (2016), Cinta Dari Surga (2017), Umi (2018), dan Cinderella Metropolitan ditahun 2019. Pembahasancm. . .mm= ×101cm = 10mmTinggi badan Ridwan dalam satuan panjang mm130cm = . . .mm = 130 × 10 = badan Doni dalam dalam satuan panjang mm125cm = . . .mm = 125 × 10 = Jumlahlogam mulia yang dijadikan mahar harus sesuai dengan usia Rosiana Dewi. "Maskawin ada logam mulia sebanyak umurnya Ochi, 27 (gram) dan seperangkat alat salat," kata Handika Pratama. 4. Pilih Gelar Akad Sore. Tidak seperti akad nikah pada umumnya yang menggelar resepsi pagi, Handika Pratama dan Rosiana Dewi menggelar akad nikah sore hari. Jakarta - Artis Rosiana Dewi tengah hamil anak pertama. Kehamilan ini membuat istri Handika Pratama mundur dari sinetron Suci dalam Cinta yang tayang di SCTV. Pekan ini usia kandungan Rosiana memasuki 18 minggu. Tak heran jika baby bump Rosiana terlihat makin jelas. Hal ini tampak dalam sejumlah foto yang diunggah wanita 28 tahun di Instagram. 6 Potret Bintang Suci dalam Cinta Nongkrong Bareng, Ada Shandy Aulia dan Rosiana Dewi 6 Potret Selebriti di Resepsi Pernikahan Adik Nikita Willy, dari Shireen Sungkar hingga Rosiana Dewi 6 Potret Rosiana Dewi dengan Gaya Rambut Baru, Tampil Beda Pasca Hengkang dari Sinetron Suci dalam Cinta Setelah tak lagi syuting sinetron harian, Rosiana menghabiskan waktu dengan bersantai. Berikut 7 potret baby bump Rosiana Dewi dirangkum Showbiz Jumat 3/12/2021. Untuk mengetahui kebenaran informasi yang beredar, silakan WhatsApp ke nomor 0811 9787 670 hanya dengan ketik kata kunci yang selebritas, Handika Pratama dan rosiana Dewi resmi menikah. Momen bahagia mereka ini diabadikan dan diunggah oleh akun bump Rosiana Dewi yang tengah hamil anak pertama Foto Instagram/ sinetron Naila ini tampak makin bersinar. Pada Kamis 2/12/2021, Rosiana mengumumkan usia kandungannya. “ada bayi 18 minggu di perutku,” tulis RenitaBaby bump Rosiana Dewi yang tengah hamil anak pertama Foto Instagram/ waktu luang, bintang FTV Suara Hati Istri bertemu teman sesama artis. Tampak pose Rosiana bersama pemain sinetron Ayya bump Rosiana Dewi yang tengah hamil anak pertama Foto Instagram/ dari Instagram, Rosiana dan Handika tengah staycation di kawasan Puncak. Hal ini membuat Rosiana bisa bertemu Ayya, yang sedang syuting Ikatan Cinta di daerah yang sama. “Di Jkt ga ketemu, di Gunung baru bisa ketemu,” tulis bintang sinetron Sayap bump Rosiana Dewi yang tengah hamil anak pertama Foto Instagram/ kelahiran anak pertama, Rosiana dan Handika terlihat makin mesra. Dalam foto yang diunggah Rabu /12/2021, tampak bintang Ganteng Ganteng Serigala memangku sang istri sambil mengelus perutnya. "Ba-ba-ba-ba-ba Na - Na," tulis Rosiana pada KiloBaby bump Rosiana Dewi yang tengah hamil anak pertama Foto Instagram/ unggahan hari Rabu, Rosiana terlihat cantik saat berjalan di sebuah lorong. Pada caption, bintang Cinderella Metropolitan menulis “Benda mana yang lebih berat , kapas 10 kilo atau besi 10 kilo.” Apakah ini menyiratkan berat badannya naik 10 kilogram?AktifPemain Suci dalam Cinta Foto Instagram/shandyauliaSedang hamil tak membuat bintang Pangeran 2 berhenti beraktvitas. Sabtu 27/11/2021 ia masih hadir di acara kumpul pemain sinetron Suci dalam Awards 2021Baby bump Rosiana Dewi yang tengah hamil anak pertama Foto Instagram/ Jumat 26/11/2021 bintang Anak Menteng tampil di SCTV Awards 2021. Memakai gaun panjang, Rosiana tampak memegang bagian perutnya.* Fakta atau Hoaks? Untuk mengetahui kebenaran informasi yang beredar, silakan WhatsApp ke nomor Cek Fakta 0811 9787 670 hanya dengan ketik kata kunci yang diinginkan. TRIBUNMANADOCO.ID - Baru terungkap nasib pilu artis Nirina Zubir. Diketahui Nirina Zubir dan keluarganya menjadi korban penggelapan aset oleh orang-orang yang disebutnya sebagai mafia tanah. Baru The Influence of Professionalism, Organizational Commitment and Ethical Sensitivity on Intention to Do Whistleblowing Case of Asset and Finance Management Body of Bali purpose of this research is 1 To know the positive influence of Professionalism on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah BPKAD Provinsi Bali. 2 To know the positive influence of Organizational Commitment on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah BPKAD Provinsi Bali 3 To know the positive influence of Ethical Sensitivity on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah BPKAD Provinsi Bali. Data collection techniques using questionnaires. The sample in this research were 167 employee of Badan Pengelola Keuangan dan Aset Daerah BPKAD Provinsi Bali. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, descriptive statistic, determination, f-test, and t-test by software SPSS for windows. The results of the study found that 1 Professionalism has positive and significant effect on Intensity in doing Whistleblowing. 2 Organizational Commitment has positive and significant effect on Intensity in doing Whistleblowing. 3 Ethical Sensitivity has positive and significant effect on Intensity in doing Whistleblowing. Keywords Professionalism, organizational commitment, ethical sensitivity, intensity in doing whistleblowing To read the full-text of this research, you can request a copy directly from the authors.... Komitmen profesional mempengaruhi intensi whistleblowing Mela et al., 2016;Elias, 2008. Semakin tinggi profesionalisme maka akan meningkatkan intensi dalam melakukan whistleblowing Dewi & Dewi, 2019;Setiawati & Sari, 2016. Di sisi lain, karyawan mengalami dilema apakah akan melaporkan pada pihak tertentu pada saat menemukan fraud atau tidak yang disebabkan adanya benturan antara komitmen profesional karyawan tersebut pada profesinya dengan komitmen kepada organisasinya Ridho & Rini, 2016, dilema dalam memilih apakah loyal pada diri sendiri sebagai seorang profesional atau loyal pada organisasi Rabbany & Nugroho, 2021. ...... Sensitivitas etika seorang karyawan akan memerankan kontrol perilaku persepsian. Karyawan akan menganggap whistleblowing merupakan hal yang penting bagi perusahaan jika karyawan tersebut memiliki sensitivitas etika yang semakin tinggi, sehingga akan semakin tinggi juga kemungkinan karyawan melakukan whistleblowing Dewi & Dewi, 2019. Dewi & Dewi 2019, Janitra, 2017 dan Purnamasari et al., 2016 menemukan bahwa sensitivitas etika berpengaruh terhadap intensi dalam melakukan whistleblowing. ...... Karyawan akan menganggap whistleblowing merupakan hal yang penting bagi perusahaan jika karyawan tersebut memiliki sensitivitas etika yang semakin tinggi, sehingga akan semakin tinggi juga kemungkinan karyawan melakukan whistleblowing Dewi & Dewi, 2019. Dewi & Dewi 2019, Janitra, 2017 dan Purnamasari et al., 2016 menemukan bahwa sensitivitas etika berpengaruh terhadap intensi dalam melakukan whistleblowing. ... Resti Yulistia MArie Frinola MinoviaNeva NoviantiKarina RasakiWhistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.... Selanjutnya dalam artikel kedelapan dari penelitian Dewi & Dewi 2019 dilakukan uji profesionalisme, komitmen organisasi, dan sensitivitas etika yang dimana semua hasil pengujian menunjukan pengaruh positif signifikan. Hal ini menunjukkan jika masing-masing variabel apabila jumlahnya semakin tinggi, maka intensi untuk mengungkapkan kecurangan atau whistleblowing akan semakin meningkat. ...Whistleblowing adalah sebuah tindakan yang dilakukan untuk mengungkapkan kasus pelanggaran atau kecurangan dan untuk melakukanya terdapat faktor tertentu, salah satunya sumber daya manusia. Studi literature review ini dilakukan untuk mencari tahu bagaimana pengaruh dari kualitas sumber daya manusia terhadap whistleblowing. Metode yang digunakan adalah melakukan penelusuran dan mengumpulkan data dari jurnal atau artikel penelitian terdahulu yang kemudian akan dianalisis untuk menarik kesimpulan. Penelitian ini dilakukan karena masih banyaknya studi sebelumnya yang menyangkut pautkan tentang sumber daya manusia dengan penerapan whistleblowing. Hasil dari literature ini dapat disimpulkan jika whistleblowing bisa berjalan efektif salah satunya karena faktor kualitas dari sumber daya is an action taken to reveal cases of violation or fraud and to do so there are certain factors, one of which is human resources. This literature review study was conducted to find out how the influence of the quality of human resources on whistleblowing. The method used is to search and collect data from journals or previous research articles which will then be analyzed to conclusions. This research was conducted because there are still many previous studies concerning the link between human resources and the implementation of whistleblowing. The results from this literature review concluded that whistleblowing can run effectively, one of which is because of the quality factor of human resources.... In line with the concept stated above, empirically several previous research has proven that the concept of professionalism has significant positive relationship with whistleblowing intention. As well as research conducted by Joneta 2016; Ridwan and Arifuddin 2019; and Dewi & Dewi 2019. which states that professionalism is have a significant positive effect on whistleblowing intention. ...Vierina Clyde Imam Abu HanifahMunawar MuchlishThe purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention. The population were all 87 Government Internal Supervisory Apparatus APIP at the Inspectorate of Banten Province. This study used primary data to obtained important information from the respondents by using purposive sampling method. SmartPLS was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result showed that First, professional commitment has a positive significant relationship toward whistleblowing intention. Second, the locus of control has a positive significant relationship toward whistleblowing intention. Third, professionalism has a positive significant relationship toward whistleblowing intention. Forth, organizational commitment moderate the relationship between professional commitment toward whistleblowing intention. Fives, organizational commitment moderate the relationship between locus of control toward whistleblowing intention. Six, organizational commitment moderate the relationship between professionalism toward whistleblowing intention.... Begitu juga dengan penelitian Dekar et al. 2018, yang menyatakan bahwa komitmen organisasi merupakan suatu bentuk loyalitas dan perasaan memiliki individu terhadap suatu organisasi. Komitmen organisasi juga di anggap sebagai cerminan sikap individu dalam mengenal dan terikat pada suatu organisasi Rosiana & Pradnya, 2019 Hasil pengujian statistik juga menjelaskan bahwa variabel kedua yaitu obedience pressure memiliki nilai signifikansi sebesar 0,229 yang berarti bahwa nilai signifikansi tersebut lebih besar dari pada alpha 0,05. Sehingga, dapat dikatakan bahwa hipotesis kedua dalam penelitian ini di tolak. ...Naomi GeralldaSuzy NoviyantiOrganizational commitment encourages individuals to act positively, such as by complying with applicable rules, having responsibilities, and maintaining good relations with their professional colleagues. However, auditors often get pressure from their superiors to take actions that violate the code of ethics. This study aims to determine whether the auditors' whistleblowing intention is influenced by organizational commitment and obedience pressure. This study used an 2x2 experimental design of 2x2 between subjects using the data obtained from a total of 66 auditors. The results show that the auditors had a whistleblowing intention if organizational commitment is high and obedience pressure low. Keywords Obendience Pressure; Organizational Commitment; AurilaDevi NarulitasariThis study aims to determine the factors that influence students' intention to do whistleblowing. The population in this study were all accounting students from several Colleges of Economics STIE in Surakarta who had participated in auditing 1 and auditing 2. The sampling technique used was purposive sampling and a sample of 84 respondents was obtained. This study uses a questionnaire as data collection material. The results showed that attitudes toward behavior and subjective norms had a positive and significant effect on whistleblowing intentions. While the perception behavioral control has not effect on the intention to do whistleblowing. The results also showed that the perception of organizational support and machiavellianism negatively affected whistleblowing intentions. This research is expected to add insight and knowledge in the field of accounting, especially in auditing and behavioral accounting about the factors that influence the intention to do whistleblowing. Otherwise, it can be taken into consideration in conducting whistleblowingVioleta IndrianiTujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh komitmen profesional, intensitas moral dan sensitivitas etis terhadap whistleblowing dengan reward sebagai variabel pemoderasi di KAP Jakarta. Data yang digunakan dalam penelitian ini adalah data primer melalui survei kuesioner dengan jumlah 100 kuesioner. Adapun hasil penelitian menunjukkan bahwa komitmen profesional berpengaruh positif terhadap whistleblowing, intensitas moral berpengaruh negative terhadap whistleblowing sensitivitas etis tidak berpengaruh terhadap whistleblowing, reward memperkuat hubungan antara komitmen professional dan intensitas moral terhadap whistleblowing, tetapi reward tidak memperkuat hubungan antara sensitivitas etis terhadap Ardelia IndraRatih KusumastutiRahayu RahayuThis study was conducted to examine the causes or factors that influence a person to have the intention of doing whistleblowing. This study aims to determine whether Machiavellian nature and professional commitment affect the intention to do whistleblowing at the Jambi Province Youth and Sports Office. The data used are primary data obtained through questionnaires distributed to employees who work at the Jambi Province Youth and Sports Office and the research sample is 118 employees who work at the Jambi Province Youth and Sports Office with the sampling technique using the saturated sampling method. The data analysis method used multiple linear regression analysis using the SPSS program. The results of this study indicate that the Machiavellian nature and professional commitment affect the intention to do whistleblowing and it can be concluded that the higher the Machiavellian nature, the higher the intention to do whistleblowing as well as professional commitment, the higher the professional commitment, the higher the intention to do Ayu Wardani Sulhani SulhaniWhistleblowing system is part of the internal control that has not been widely discussed in accounting research in Indonesia. This study aims to provide empirical evidence about the factors that affect the effective application of the whistleblowing system in Indonesia. samples of this research are listed companises in Indonesian Stock Exchange in 2013. The analysis method used in this research is data multiple regression. The result of this study indicates that anonymous reporting has a significant influence on the application of the whistleblowing system. This is in line with Lee and Fergher 2012 which states that companies that allow anonymous reporting tends to support the application of the whistleblowing system. While other factors such as total assets, inventory and external directors on the audit committee did not significantly affect the application of whistleblowing system. The implication of this research is company must have a whistleblower protection policy for effective whistleblowing system application. Keywords whistleblwoing system; anonymous reporting Abstrak. Whistleblowing system merupakan bagian dari pengendalian internal yang belum banyak dibahas dalam penelitian akuntansi di Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi efektifitas penerapan whistleblowing system di Indonesia pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2013. Metode analisis yang digunakan dalam penelitian ini adalah regresi data penelitian ini menunjukkan bahwa anonymous reporting memiliki pengaruh signifikan terhadap penerapan whistleblowing system. Hal ini sejalan dengan Lee dan Fergher 2012 yang menyatakan bahwa perusahaan yang mengizinkan pelaporan secara anonim cenderung mendukung penerapan whistleblowing system. Sedangkan faktor lainnya seperti total assets, inventory dan external director dalam komite audit tidak berpengaruh signifikan terhadap penerapan whistleblwoing system. Implikasi dari penelitian ini adalah perusahaan perlu menjamin keamanan para pelpaor dalam whistleblowing system. Kata Kunci whistleblowing system; anonymous reportingRohmaida Lestari Rizal YayaThis research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during October-November 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant. Caesar Marga PutriThe 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. Ilham Maulana SaudThis study aims to examine the influence of attitude and perceived behavior control empirically toward the whistleblowing intention of the internal-external with the perceived organizational support as the moderating variables. This study using survey method with 127 respondents of the permanent staffs of Universitas Muhammadiyah Yogyakarta UMY and employs hierarchical regression analysis. The results reveal the attitude has significant influence toward internal whistleblowing intention and the perceived of organizational supporting has significant influence as moderating variable which strengthen the influence of the perceived behavior control toward the internal-external whistleblowing the lack of unequivocal findings on person-career fit, this investigation aims to gain insight into the role of cognitive styles in understanding students’ career preferences by two complementary studies. In study 1, we examined whether students n = 84 with different cognitive styles differ in their entrepreneurial attitudes. Results showed a strong positive correlation between the creating style and the overall occupational status choice index, which implies a preference to become self-employed. No significant correlations were found between this index and the knowing and the planning style respectively. A more detailed look at the occupational status choice sub-indexes showed a positive correlation for the knowing style with the economic opportunity’ index, for the planning style with security’ and participation in the whole process’, and for the creating style with career’, challenge’, economic opportunity’, autonomy’, authority’, and self-realisation’. No significant differences in overall occupational status choice were found in terms of gender, degree option, or family background in entrepreneurship. Study 2 focused on the link between students’ career anchors and their cognitive styles and personality profile n = 275. We found for the knowing style a positive correlation with pure challenge’, for the planning style a positive correlation with lifestyle’ and security/stability’ and a negative one with autonomy/independence’, and for the creating style a positive correlation with entrepreneurial creativity’ and pure challenge’ and a negative one with security/stability’. Hierarchical regression analyses showed that cognitive styles and personality traits could predict people’s career anchors to a certain extent. These findings are particularly relevant for career counselling services of higher education institutions and for selection and recruitment policies of organ Yusar SagaraThe purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate 1 professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; 2 professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; 3 professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; 4 professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and 5 professionalism demands dimension of internal auditors to be independent positive influence on the intention of Bagustianto Nurkholis NurkholisThis research aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost,and seriousness of wrongdoing on the whistle-blowing intentions among civil servants in the Supreme Audit Board of the Republic of Indonesia BPK RI. This research used primary data collected from online questionnaire survey. Using a sample of 107 BPK RI’s civil servants from 35 different units, this research shows that three of the four determinants significantly affect whistle blowing intention. The three affecting determinants are attitude towards whistle-blowing, organizational commitment, and seriousness of wrongdoing. This research has implications on literatures by confirming the theory of Prosocial Organizational Behavior; Theory of Planned Behavior; and The Concept of Organizational Commitment, and is expected to help the government, particularly BPK-RI, in designing strategies to increase their employees whistle-blowing intention or in designing or enhancing the institution’s whistle-blowing system. The results have limitations on the aspects of generalization, selection bias in data collection, and the sensitivity of research’s theme which is potentially biased with real condition. We suggest the next researcher to explore other whistle-blowing intention’s determinants, design spesific research on channels and forms of whistle-blowing, re-examine the consistency of personal cost’s effect, avoid data collection methods that potentially cause selection bias, and expand the E. KaplanStacey M. WhitecottonAn AICPA ethics ruling prohibits auditors from considering employment with a client during the audit engagement in order to minimize the concerns that financial statement users may have regarding the auditor's independence, in fact or appearance. The objective of this study is to examine auditors' reporting intentions when it is discovered that another auditor is considering employment with the client and has failed to comply with the ethics ruling. We test a model that predicts that auditors' reporting intentions will be influenced by their perceptions of the seriousness of the act, the personal costs of reporting, their responsibility for reporting, and their commitment to the accounting profession. The results indicate that auditors' reporting intentions are stronger when personal costs of reporting are perceived to be lower or personal responsibility for reporting is perceived to be higher. implications of the findings for audit practice are – The purpose of this paper is to address issues of gender, age, and ethical sensitivity and to address the interplay of gender and age and levels of ethical sensitivity within the Lebanese context. Design/methodology/approach – A structured survey was designed and administered to a sample of Lebanese respondents to test the extent of ethical sensitivity of the respondents. This study used a range of situations and scenarios to identify the levels of both sensitivity to business ethics and awareness of unethical business. Findings – Significant differences were found in ethical sensitivity in only four out of 18 situations where in all cases females were more sensitive than males to issues of ethical nature. When comparing younger to older employees, significant differences were found in six out of the 18 situations. Age of the respondents seemed to better explain some ethical differences among respondents in some situations. Research limitations/implications – The specific context workers in which this study was conducted may limit the generalizability of the results. In addition, such studies measure perceptions of business ethics or intentions to act in an ethical or unethical way. This does not necessarily describe the actual behavior that people will be involved in. Practical implications – The findings suggest that males and females ethical orientations tend to get closer to each other as they mature in age. This could be due to workplace socialization. Accordingly, managers are invited to see the impact of workplace culture on ethical beliefs and behaviors. Originality/value – This study contributes in understanding variations in ethical sensitivities across gender and age. There are only few research studies addressing business ethics and gender differences in the Middle East. This study adds to what is known about the effect of these variables on ethical orientations across different Z. EliasPurpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in their career, even before they enter the profession. The current study aims to examine the attitude of 128 US auditing students regarding whistleblowing. Design/methodology/approach – Some determinants of whistleblowing perception such as professional commitment and anticipatory socialization as operationalized by perception of financial reporting are explored. Findings – The results indicate that auditing students very close to graduation with more commitment to their profession and higher perception of financial reporting are more likely to blow the whistle on illegal management actions. Originality/value – The results of the research have implications for the accounting profession and accounting the past few years, several studies have used the Affective, Continuance, and Normative Commitment Scales Allen & Meyer, 1990; Meyer & Allen, 1984, 1991 to assess organizational commitment. The purpose of this paper is to review and evaluate the body of evidence relevant to the construct validity of these measures. Although some empirical questions remain at issue, the overall results strongly support the continued use of the scales in substantive research. C 1996 Academic Press, Inc. Kathryn AhernSally McDonaldNursing codes of ethics bind nurses to the role of patient advocate and compel them to take action when the rights or safety of a patient are jeopardized. Reporting misconduct is known as whistleblowing and studies indicate that there are personal and professional risks involved in blowing the whistle. The aim of this study was to explore the beliefs of nurses who wrestled with this ethical dilemma. A descriptive survey design was used to examine the beliefs of nurses in Western Australia who reported misconduct whistleblowers and of those who did not report misconduct nonwhistleblowers. The instrument listed statements from current ethical codes, statements from traditional views on nursing and statements of beliefs related to the participant's whistleblowing experience. Respondents were asked to rate each item on a five-point Likert format which ranged from strongly agree to strongly disagree. Data were analysed using a Pearson's correlation matrix and one-way ANOVA. To further explore the data, a factor analysis was run with varimax rotation. Results indicated that whistleblowers supported the beliefs inherent in patient advocacy, while nonwhistleblowers retained a belief in the traditional role of nursing. Participants who reported misconduct whistleblowers supported the belief that nurses were primarily responsible to the patient and should protect a patient from incompetent or unethical people. Participants who did not report misconduct nonwhistleblowers supported the belief that nurses are obligated to follow a physician's order at all times and that nurses are equally responsible to the patient, the physician and the employer. These findings indicate that nurses may respond to ethical dilemmas based on different belief Sensitivitas Etis , Professional Identity , dan Locus of Control terhadap Whistleblowing IntentionP Desy PurnamasariGunawanDesy Purnamasari, P., & Gunawan. 2016. Pengaruh Sensitivitas Etis, Professional Identity, dan Locus of Control terhadap Whistleblowing Intention. Prosiding Akuntansi ISSN 2460-6561, Whistleblowing dan Etika OrganisasiE DiniastriDiniastri, E. 2010. Korupsi, Whistleblowing dan Etika Organisasi. Skripsi. Malang Jurusan Akuntansi, Fakultas Ekonomi Universitas W GriffinGriffin, R. W. 2004. Manajemen Edisi Ketujuh. Jakarta Pengalaman Auditor Intern Bank Terhadap Profesionalisme Dan Keterkaitannya dengan Kinerja, Kepuasaan Kerja, Komitmen Dan Turn Over IntentionsH GunastiGunasti, H. 2005. Pengaruh Pengalaman Auditor Intern Bank Terhadap Profesionalisme Dan Keterkaitannya dengan Kinerja, Kepuasaan Kerja, Komitmen Dan Turn Over Intentions. Jurnal Ventura., 8, and BureacratizationR HallHall, R. 1968. Profesionalization and Bureacratization. American Sociological Review, 33, Undang-Undang Sarbanes OxleyA HerusetyaHerusetya, A. 2002. Dampak Undang-Undang Sarbanes Oxley 2000 Terhadap Profesi Akuntan Publik. Jurnal Akuntansi Krida Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi PertamaN S IndriantoroIndriantoro, N. dan S. 2002. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi Pertama. Yogyakarta Orientesi Etika Pada Komitmen Profesional, Komitmen Organisasional dan Sensitivitas Etika Auditor dengan Gender sebagai Variabel PemoderasiA S IrawatiIrawati, A. dan S. 2012. Pengaruh Orientesi Etika Pada Komitmen Profesional, Komitmen Organisasional dan Sensitivitas Etika Auditor dengan Gender sebagai Variabel Pemoderasi. 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JAKARTA Pedangdut Dewi Perssik menangis saat curhat ingin juga merasakan dinafkahi sosok suami. Dewi Perssik membandingkan dirinya dengan perempuan lain yang mendapat nafkah dari suaminya. "Aku lihat istri-istri lain sebulan enggak dinafkahi saja, mereka bisa marah-marah. Tapi kalau aku pasti salah di depan umum," ujar Dewi
Siapa nih yang penasaran dengan istri dari Handika Pratama yang bernama Rosiana Dewi ini? Berikut biodata dan Dewi merupakan perempuan kelahiran Jakarta pada Jepang, 8 Agustus 1996 gaes. Dirinya mendadak menjadi sorotan karena memberikan souvenir emas di penikahannya pada 20 Desember 2020. Penasaran dengan sosoknya? Simak yuk biodata lengkap Rosiana Dewi yang sudah dihimpun berikut ini 1. Awal Karir Rosiana Dewi mengawali karirnya di dunia entertainment sebagai seorang artis pada tahun 2008. Hingga kini dirinya juga masih disibukkan dengan kegiatannya sebagai pemain sinetron. 2. Model Selain sebagai seorang aktris, diketahui kalau Rosiana Dewi ini berkarir juga di dunia modelin. Ia bahkan kerap tampil di majalah lho. Nggak cuma itu gaes istri dari Handika Pratama ini juga memiliki usaha sendiri lho. Ia memiliki usaha penjualan bulu mata palsu. 4. Lulusan Univesitas Paramadina Nggak banyak yang tahu nih, kalau ternyata Rosi ini merupakan mahasiswa lulusan Universitas Paramadina gaes. 5. Biodata dan profil Nama Lengkap Siti Afifafh Rosiana Dewi Tempat Tanggal Lahir Jepang, 8 Agustus 1996 Umur 24 Tahun Kewarganegaraan Indonesia Agama Islam Nama Orangtua – Nama Pasangan Handika Pratama Pendidikan Universitas Paramadina Profesi Aktris, Model Akun Instagram
FYC7I.tinggi badan rosiana dewi
