Results 11 to 20 of about 671,105 (226)

Predicting whistleblowing intention using the whistleblowing triangle [PDF]

open access: yesJournal 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   +3 more sources

Whistleblowing Intention And Fraud

open access: yesInternational 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
core   +3 more sources

Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention [PDF]

open access: yesJurnal 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   +4 more sources

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

open access: yesBusiness 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   +2 more sources

The Effect of Intentions on Behaviour to Conduct Whistleblowing

open access: yesAccounting 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   +1 more
doaj   +3 more sources

FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL

open access: yesJurnal 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   +3 more sources

Pengaruh Sikap, Norma Subyektif, Persepsi Kontrol Perilaku dan Etika terhadap Whistleblowing Intention dan Perilaku Whistleblowing (Studi Empiris di BPKP Perwakilan Riau dan Sumatera Barat) [PDF]

open access: yesJurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk meneliti faktor yang menggunakan Theory of Planned Behavior/ TPB yaitu sikap, norma subjektif dan persepsi kontrol atas perilaku dengan tambahan variabel etika, untuk menjelaskan minat melakukan whistleblowing dan perilaku ...
Ari Andika Perdana   +2 more
doaj   +3 more sources

Factors That Influence Intention to Do Whistleblowing

open access: yesAccounting 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
doaj   +2 more sources

Theory of Planned Behavior and Whistleblowing Intention [PDF]

open access: yesJurnal 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. Intent means the likelihood of actual behavior occurred.
Tarjo Tarjo
exaly   +3 more sources

Whistleblowing intention: Gen Z as whistleblower

open access: yesJournal of Contemporary Accounting
Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should ...
Arismaya, Anisa Dewi
openaire   +3 more sources

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