DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI

MEDIA RISET AKUNTANSI, AUDITING DAN INFORMASI

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Field Value
 
Title DETERMINAN INTENSI WHISTLEBLOWING DENGAN INSENTIF WHISTLEBLOWING SEBAGAI VARIABEL MODERASI
 
Creator Sholihun, Sholihun
Yanti, Harti Budi
 
Subject Fakultas Ekonomi dan Bisnis Universitas Trisakti
Anonymous Reporting Channels; Organizational Commitment; Personal Cost; Seriusness of Wrongdoing; Whistleblowing Incentives; Whistleblowing Intentions.
 
Description This study discusses the factors that influence whistleblowing intention. The research data were obtained through electronic or printed questionnaires to external auditors. Selected respondents are auditors who work at the Public Accounting Firm in Jakarta. Based on the answers from 142 respondents, it is empirically proven that organizational commitment, anonymous reporting channels and the seriousness of violations have a positive effect on whistleblowing intentions. The next finding is that the personal cost variable is proven to have a negative effect on whistleblowing intention. The moderating variable, namely the whisle blowing incentive, is proven to strengthen the negative effect of personal cost on whistleblowing intention. Another interesting result is that the whistleblowing incentive does not strengthen the positive influence of organizational commitment variables, anonymous reporting channels and the seriousness of violations on whistleblowing intentions. 
 
Publisher LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
 
Contributor Universitas Trisakti
 
Date 2021-04-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/9151
10.25105/mraai.v21i1.9151
 
Source Media Riset Akuntansi, Auditing & Informasi; Vol 21, No 1 (2021): April; 35-50
2442-9708
1411-8831
 
Language eng
 
Relation http://www.trijurnal.lemlit.trisakti.ac.id/mraai/article/view/9151/pdf
 
Rights Copyright (c) 2021 Media Riset Akuntansi, Auditing & Informasi
http://creativecommons.org/licenses/by-nc/4.0
 

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