文章基本信息

标题：An empirical evidence of ethical climate index in rural banks from Board of Directors Perspective
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作者：Sunardi Sunardi ; Sunardi Sunardi ; Hafid Aditya Pradesa 等
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2018
卷号：21
期号：3
页码：373-377
DOI：10.14414/jebav.v21i3.1590
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：The existence of the common image that the management of the rural bank is not yet professional because of some unethical practices are still happening. Rural bank that is well known for Indonesian people since its target markets are mostly in the rural area. The aim of the study is to investigate what are the most important factors that are reflecting ethical climate in rural banks. The studyinvolves 153 directors of rural banks in Indonesia as respondents. Confirmatory factor analysis (CFA) was used to assess individual parameters in the model, feasibility and the statistical significance of the estimates parameter. The findings show that that ethical climate index is most reflected by collective moral sensitivity, but in contrary boards of directors in rural banks also recognize the lowest perception in this dimension. This would sense an urgency to fostering moral sensitivity among all hierarchies, from top management to the lowest levels in the rural banking.
其他摘要：Penelitian ini meneliti penerapan IFRS dalam akuntasi syariah di Indonesia. Penelitian ini menggunakan metode penelitian menggunakan pendekatan literatur dari beberapa referensi yang dibuat secara sistematis menjelaskan teori akuntansi, Standar Akuntan
关键词：Ethical Climate Index; Board of Direc-tors; Rural Banks