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The Effect of Human Resource Ethics on Financial Reporting Implications for Good Government Governance (Survey of Related Sub-units in State-owned Enterprises in SUMSEL)

Author

Listed:
  • Lesi Hertati

    (Departement of Accounting, STIE Rahmaniyah, Indonesia,)

  • Wahyudin Zarkasyih

    (Departement of? Accounting, Faculty of Economics and Business, Padjadjaran University, Dipati Ukur Street, P.O box 40132, Bandung, Indonesia,)

  • Harry Suharman

    (Departement of? Accounting, Faculty of Economics and Business, Padjadjaran University, Dipati Ukur Street, P.O box 40132, Bandung, Indonesia,)

  • Haryono Umar

    (Departement of Accounting, Perbanas Institute, Indonesia.)

Abstract

Human resource ethics is needed for quality decision making. Thus, the ethics of quality human resources financial reporting is produced by good human resource ethics. The purpose of this study was to determine the effect of human resource ethics on financial reporting implications on good government governance. The unit of analysis in this study is the related sub-units in state-owned enterprises in Indonesia. The population of this study is 335 related sub-units in BUMN. Using SEM-LISREL as an analytical tool. Data was collected by questionnaire as a research instrument. Results have shown that financial reporting can be reflected through: (1) Responsibility, (2) accountability, (3) liability.

Suggested Citation

  • Lesi Hertati & Wahyudin Zarkasyih & Harry Suharman & Haryono Umar, 2019. "The Effect of Human Resource Ethics on Financial Reporting Implications for Good Government Governance (Survey of Related Sub-units in State-owned Enterprises in SUMSEL)," International Journal of Economics and Financial Issues, Econjournals, vol. 9(4), pages 267-276.
    • Handle: RePEc:eco:journ1:2019-04-30
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    References listed on IDEAS

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    1. Kiymet Tunca Caliyurt, 2007. "Accounting Ethics Education in Turkish Public Universities," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 3(4), pages 74-80, November.
    2. Nur Barizah Abu Bakar & Suhaiza Ismail & Suaniza Mamat, 2008. "Ethics of Future Accounting Professionals: Evidence from Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 21-33, January.
    3. Nur Barizah Abu Bakar & Suhaiza Ismail & Suaniza Mamat, 2008. "Ethics of Future Accounting Professionals: Evidence from Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 6(1), pages 21-33, January.
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    Cited by:

    1. Arwan Gunawan & Winwin Yadiati & Harry Suharman & K. Poppy Sofia, 2020. "Linkages to Budgetary Control and Budgetary Absorption Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 304-316.
    2. Purwanto Purwanto & Isnain Bustaram & Subhan Subhan & Zef Risal, 2020. "The Effect of Good Corporate Governance on Financial Performance in Conventional and Islamic Banks: An Empirical Studies in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(3), pages 1-6.
    3. Lesi Hertati & Marlina Widiyanti & Desfitrina Desfitrina & Afriapollo Syafarudin & Otniel Safkaur, 2020. "The Effects of Economic Crisis on Business Finance," International Journal of Economics and Financial Issues, Econjournals, vol. 10(3), pages 236-244.
    4. Uli Wildan Nuryanto & Masyhudzulhak Djamil Mz & Ahmad Hidayat Sutawidjaya & Ahmad Badawi Saluy, 2020. "The Impact of Social Capital and Organizational Culture on Improving Organizational Performance," International Review of Management and Marketing, Econjournals, vol. 10(3), pages 93-100.
    5. Desfitrina Desfitrina & Zulfadhli Zulfadhli & Widarti Widarti, 2019. "Good Service Strategies Affect Competitive Advantage," International Review of Management and Marketing, Econjournals, vol. 9(6), pages 135-144.
    6. Sri Sundari & Tri Legionosuko & Usnanta Prasetya Asmat & Afriapollo Syafarudin, 2019. "The Competition of Local and Product of China in Meeting Consumer Demand Based in Gembrong Market Jakarta Timur," International Review of Management and Marketing, Econjournals, vol. 9(6), pages 112-119.
    7. Tri Legionosuko & Sri Sundari & Achmad Hidayat Sutawijaya, 2019. "The Effect of Training, Integrity and Competency Knowledge of Cooperation Team Official Human Resources in Directorate General of Defense Strategy the Ministry," International Review of Management and Marketing, Econjournals, vol. 9(6), pages 128-134.
    8. Ita Soegiarto & Billy Tunas & Mahmuddin Yasin & Achmad Hidayat Sutawidjaya, 2019. "The Strategy Transforming purpose and Fundamental Management from The School of Meteorological, Climatological and Geophysical (STMKG) Agency Indonesia," International Review of Management and Marketing, Econjournals, vol. 9(6), pages 120-127.

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    More about this item

    Keywords

    Human Resource Ethics; Financial Reporting; Good Government Governance;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

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