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Modeling Accountant Whistle Blowing Intention [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2021
Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to ...
Mohammad Javad Ramezani   +3 more
doaj   +1 more source

Whistleblowing Dan Alasan Mahasiswa Melakukannya [PDF]

open access: yes, 2021
College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud.
Hapsari, Aprina Nugrahesty Sulistya   +1 more
core   +1 more source

Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing?

open access: yesInternational Research Journal of Business Studies, 2021
The corruption in Indonesia is one of the biggest problems the government and the business must face. Employee in the entity may provide one of the solutions for this problem.
Claudia Tompunu   +2 more
doaj   +1 more source

Factors Affecting The Intention Of Whistleblowing Behavior

open access: yesBongaya 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 Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen

open access: yesJurnal Ilmiah Akuntansi, 2020
Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention.
Heri Faisal Harahap   +2 more
doaj   +1 more source

Intention without action? : differences between whistleblowing intention and behavior on corruption and fraud [PDF]

open access: yes, 2021
Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a ...
Oelrich, Sebastian
core   +1 more source

Whistleblowing Intention in Accounting Students with Locus of Control as a Moderating Variable

open access: yesJournal of Economics, Business & Accountancy Ventura, 2023
Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable ...
Dwi Suhartini   +2 more
doaj   +1 more source

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING

open access: yesProfita, 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   +2 more
doaj   +1 more source

Pengaruh komitmen organisasi terhadap whistleblowing intention pada Aparatur Sipil Negara [PDF]

open access: yes, 2021
Tujuan dari penelitian ini adalah untuk mengetahui adanya pengaruh antara komitmen organisasi terhadap whistleblowing intention pada Aparatur Sipil Negara.
Suhariadi, Fendy   +1 more
core   +1 more source

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

open access: yesJurnal 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   +2 more
doaj   +1 more source

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