Results 21 to 30 of about 526,393 (195)

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
doaj   +1 more source

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

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
doaj   +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

THE FACTORS IN INTENTION TO DO WHISTLEBLOWING

Pattimura Proceeding: Conference of Science and Technology, 2023
Introduction/Main Objectives: Whistleblowing means information by an employee believed to be related to violations of laws, regulations, codes of conduct, professional speech, or procedural errors, corruption, abuse of authority, or threats to public safety and workplace safety. It is an act of disclosure. Background issue: Corruption is a big concern,
Safrizal Safrizal, Menhard Menhard
openaire   +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

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

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

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