Results 11 to 20 of about 8,116 (237)

Factors affecting intention on whistleblowing

International journal of business, economics & management, 2023
The purpose of this study is to examine and provide empirical evidence of the effect of personal cost, professional commitment, and seriousness of wrongdoing on whistleblowing intention, as well as the impact of legal protection in influencing as a moderating variable.
Yusuf Hadli, Erwin Saraswati, Sari Atmini   +2 more
openaire   +1 more source

The Effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on Whistleblowing Intention

Journal of Accounting Research, Organization and Economics, 2022
This study aims to analyze the effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on the Intention of Whistleblowing at Bank Syariah Indonesia in Banda Aceh City. This study uses research subjects, namely
Yulia Fitri
doaj   +1 more source

Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention

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
doaj   +1 more source

Anti Fraud dan Whistleblowing Intention: Peran Intensitas Moral dan Pengambilan Keputusan Etis

AFRE (Accounting and Financial Review), 2021
The purpose of this study was to determine the role of moral intensity and ethical decision making in influencing fraud and whistleblowing. Reluctance to report known violations can be overcome through the implementation of an effective, transparent and ...
Reny Lia Riantika
doaj   +1 more source

Intention to Do Whistleblowing of Government Internal Supervisory Apparatus at the Inspectorate of Central Java Province

Accounting Analysis Journal, 2020
The purpose of this study is to examine the effects of internal locus of control and organizational commitment in moderating the relationship of professional commitment and anticipatory socialization on the intention of whistleblowing.
Andina Lidiarti, Sukirman -
doaj   +1 more source

The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization

Sriwijaya International Journal of Dynamic Economics and Business, 2021
This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236
Lukita Tripermata, Syamsurijal AK Syamsurijal AK, Tertiarto Wahyudi, Luk Luk Fuadah   +3 more
doaj   +1 more source

Pengaruh Komitmen Profesional, Pertimbangan Etis, Personal Cost, Reward Terhadap Intensi Internal Whistleblowing (Studi Empiris Pada Opd Kabupaten Siak)

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, Adhitya Agri Putra, Meilda Wiguna   +2 more
doaj   +1 more source

The Effect of Intentions on Behaviour to Conduct Whistleblowing

Accounting Analysis Journal, 2020
This study aims to examine empirically the effect of variables of attitude, subjective norms, perceived behavioral control, and intention to conduct whistleblowing in the State Civil Apparatus (ASN) who work in Semarang City Government (Semarang City ...
Dian Permana Istiqomah, Indah Anisykurlillah   +1 more
doaj   +1 more source

WHAT FACTORS AFFECT STUDENTS’ WHISTLEBLOWING INTENTIONS?

Akurasi : Jurnal Studi Akuntansi dan Keuangan, 2021
Accounting students' courageous behavior in exposing fraud or violation is critical for their future careers as accountants and other professions. This paper attempts to explain the variables that influence whistleblowing intentions through the Theory of Planned Behavior (TPB) lens.
Sri Pujiningsih, Rafita Yayang Nuraini
openaire   +2 more sources

PENGARUH KOLEKTIVISME, KOMITMEN ORGANISASI, DAN PENALARAN MORAL TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA PT. BANK BRI (Persero), Tbk. CABANG BENGKULU

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
doaj   +1 more source