Kontrol perilaku, komitmen profesional, religiusitas dan niat melakukan whistleblowing

Putri, Selvi Aprilia and Zahroh, Fatmawati ORCID: https://orcid.org/0000-0001-5665-0000 (2022) Kontrol perilaku, komitmen profesional, religiusitas dan niat melakukan whistleblowing. E-Jurnal Akuntansi, 32 (10). pp. 2991-3004. ISSN 2302-8556

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Abstract

Failure to provide important information such as financial statements can cause harm to various interested parties. The study discusses what factors can affect an accountant's intention to take whistleblowing actions. The study used quantitative methods by distributing questionnaires to 40 employees of a public accounting firm in Malang. Data analysis using IBM SPSS 26 using multiple linear regression analysis. The results of the analysis show that behavioral control and professional commitment have no effect on an accountant's intention to take whistleblowing actions. While religiosity has a positive and significant effect on an accountant's intention to take whistleblowing actions.

Item Type:	Journal Article
Keywords:	behavioural control; professional commitment; religiosity; whistleblowing
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150108 Cost Accounting
Depositing User:	Fatmawati - Zahroh
Date Deposited:	02 Nov 2022 08:16

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