Results 41 to 50 of about 526,393 (195)

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   +1 more source

Internal Whistleblowing: Analysis of Personal Characteristics and Organizational Commitments with Ethical Climate as Moderating Variables

Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022
The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals.
Harry Setiadi, Rita Anugerah, Yesi Mutia Basri   +2 more
doaj   +1 more source

Factors Affecting The Intention Of Whistleblowing Behavior

Bongaya Journal for Research in Accounting (BJRA), 2021
The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data.
Fitriani Sardju, Yustiana Djaelani
openaire   +1 more source

Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing

Jurnal Kajian Akuntansi, 2022
The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do ...
Ilham Maulana Saud, Putri Febriana
doaj   +1 more source

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING

Profita, 2019
The title of this research is “The effect of Organizational Culture, Organizational Commitment, and Retaliation toward Intention Whistleblowing”. The purpose of this study to determine the effect of organizational culture, organizational commitment and ...
Sita Aulia, Dona Primasari, Syaiful Azhar   +2 more
doaj   +1 more source

Pencegahan Fraud Pada Pengelolaan Dana Organisasi: Perspektif Theory of Planed Behavior

Jurnal ASET (Akuntansi Riset), 2020
This study aims to analyze and evaluate factors that influence students' intention to take whistleblowing actions against fraud in managing the organization's funds as an effort to prevent fraud.
Taofik Muhammad Gumelar, Elvia R. Shauki
doaj   +1 more source

Driving Whistleblowing Intention in Public Sector Organizations: Evidence from Local Government Agencies in Yogyakarta

Public Accounting and Sustainability
Research aims: This study aims to examine the determinants of whistleblowing intentions in the public sector, focusing on organizational commitment, job satisfaction, perceptions of the seriousness of violations, and personal costs associated with ...
Ietje Nazaruddin, Rahmi Ramadhanty, Indah Yani   +2 more
semanticscholar   +1 more source

SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2018
The whistleblowing policy is considered an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemmas.
I Wayan Yeremia Natawibawa, Gugus Irianto, Roekhudin Roekhudin   +2 more
doaj   +1 more source

Work Environment Factors and Retaliations Against Whistleblowing Intention

Asia Pacific Fraud Journal
The Whistleblowing is a powerful tool for detecting fraud. However, according to the 2024 Corruption Perception Index, Indonesia’s score has declined significantly compared to previous years, showing no signs of a full recovery.
Vallentino Dante Mulyono, Martdian Ratna Sari   +1 more
semanticscholar   +1 more source

The Application of the Theory of Planned Behavior and the Influence of Perceived Organizational Support and Moral Norm on Whistleblowing Intention among Bank B Employees

Dinasti International Journal of Education Management And Social Science
Fraud continues to pose a significant challenge worldwide, particularly within both governmental and private-sector institutions. Whistleblowing is widely acknowledged as an effective mechanism for uncovering fraudulent activity; however, many employees ...
Dista Hapsa Usari, F. Martdianty
semanticscholar   +1 more source