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Predicting whistleblowing intention using the whistleblowing triangle
Journal of Accounting and Investment, 2023 Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention.
Putu Wenny Saitri +3 more
doaj +2 more sources
Theory of Planned Behavior and Whistleblowing Intention [PDF]
Jurnal Keuangan dan Perbankan, 2019 This research examined the theory of planned behavior (TPB) as predictor whistleblowing intention. According to TPB, it is difficult to posit whistleblowing as actual behavior. Whistleblowing is more suited to be posited as intention.
Aprillia, I. D. (Ifa) +3 more
core +4 more sources
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
doaj +2 more sources
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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Whistleblowing Intention And Fraud
International Journal of Multidisciplinary Research and Analysis, 2022 This study seeks to find the key factors that influence whistleblowing intentions. The research was conducted by distributing questionnaires to employees of the Badung Regional Government Education Center who are engaged in finance. The sample selection method used is purposive sampling.
I Made Dauh Wijana +2 more
openaire +2 more sources
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
doaj +1 more source
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
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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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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Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention
Jurnal Akademi Akuntansi, 2021 The purpose of this study was to investigate the influence of Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention.
Hidayatul Khusnah, Rimatul Jannah
doaj +1 more source