Results 21 to 30 of about 24,138 (206)
Jurnal Akuntansi, 2019 This research aims to examine the effect of collectivism, organizational commitment, and moral reasoning on whistleblowing intention. The primary data of this research are collected from bank officer at Bank BRI Bengkulu Branch by using a survey approach.
Intan Tri Nurdianti, Fitrawati Ilyas
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Pencegahan Kecurangan di Pemerintah Desa melalui Moralitas Individual
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 Fraud Prevention in Village Government through Individual Morality Purpose: The aims to determine impact of village apparatus competence, whistleblowing, internal control, financial reporting observance in preventing fraud with individual morality as ...
Sarwenda Biduri +2 more
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Business and Finance Journal, 2020 This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making.
Hidayatul Khusnah
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Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?
Frontiers in Psychology, 2021 Whistleblowing is a powerful and rather inexpensive instrument to deter tax evasion. Despite the deterrent effects on tax evasion, whistleblowing can reduce trust and undermine agents’ attitude to cooperate with group members.
Philipp Chapkovski +2 more
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The Effect of Organizational Commitment and Corporate Ethical Values on Whistleblowing Intention of the Public Sector Accountants [PDF]
حسابداری سلامت, 2018 Introduction: There are various factors impacting the individuals’ behavioral intention including accountants. Organizational commitment and organizational ethical values are among the things that seem to affect the whistleblowing intention of ...
L. Kafash, H. Imani
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Buhalterinės Apskaitos Teorija ir Praktika, 2022 This study aims to determine, analyze, and test the effect of attitudes, perceptions of control, and internal control systems on whistleblowing intentions with legal protection as a moderating variable.
Dona Primasari +2 more
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Is Whistleblowing an Ethical Practice?
Journal of Economics, Business & Accountancy Ventura, 2022 Whistleblowing is susceptible to risks and ethical dilemmas in practice. It is not easy for members of an organization to become whistleblowers. The purpose of this study is to prove whether whistleblowing intention is a form of ethical practice.
Nanang Shonhadji
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PENGARUH PROFESIONALISME DAN KOMITMEN ORGANISASI INTERNAL AUDIT TERHADAP TINDAKAN WHISTLEBLOWING (Survey Pada Dua Perusahaan BUMN di Kota Bandung ) [PDF]
, 2017 ABSTRAK Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh profesionalisme, komitmen organisasi internal audit terhadap tindakan whistleblowing pada Dua Perusahaan BUMN Di Kota Bandung.
YULIA MARGARETH, 134020318
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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2018 The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on ...
Astia Putriana +2 more
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Factors That Influence Intention to Do Whistleblowing
Accounting Analysis Journal, 2020 Abstrak Penelitian ini bertujuan untuk menguji pengaruh intensitas moral, komitmen organisasi, komitmen profesional, personal cost, dan keseriusan pelanggaran terhadap intensi untuk melakukan whistleblowing.
Jadyi Laksono, Sukirman Sukirman
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