Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional

Primasari, Ratna Arizka and Fidiana, Fidiana (2020) Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional. Jurnal Kajian Akuntansi, 4 (1). pp. 63-77. ISSN 2579-9991

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Abstract

This research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, themore intensity of whistleblowing would occur

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: Sugeng Sugeng
Date Deposited: 01 Dec 2020 09:23
Last Modified: 16 Aug 2023 23:08
URI: http://repository.stiesia.ac.id/id/eprint/2979

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