Results 21 to 30 of about 1,432 (166)
AFRE (Accounting and Financial Review), 2022 The 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.
Vierina - Clyde +2 more
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Jurnal Akuntansi Keuangan dan Bisnis, 2019 Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris: (1) Pengaruh Komitmen Profesional terhadap intensi untuk melakukan internal whistleblowing (2) Pengaruh Pertimbangan Etis terhadap intensi untuk melakukan internal whistleblowing (3)
Eka Hariyani +2 more
doaj +1 more source
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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Fraud and Whistleblowing Intention: Organizational Justice Perspective
Riset Akuntansi dan Keuangan Indonesia, 2020 Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on the justice theory and whistleblowing is still limited.
Ni Wayan Rustiarini, Luh Komang Merawati
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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
doaj +1 more source
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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Behaviours and Beliefs Related to Whistleblowing Against Doping in Sport: A Cross-National Study
Frontiers in Psychology, 2022 BackgroundWhistleblowing has been recognized as an important deterrent of doping in elite competitive sport. The present study examined athletes’ knowledge of external whistleblowing channels and on how and where to report doping misconduct, perceived ...
Dmitriy Bondarev +5 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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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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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
doaj +1 more source