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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Dedikasi Sains dan Teknologi (DST) Economics, Business, Accounting & Society Review
Sardju, Fitriani
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Journal : BJRA (Bongaya Journal of Research in Accounting)

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Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

Abstract

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. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.
Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

Abstract

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. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.
Co-Authors Iqbal M. Aris Ali Jama, Rizwan S. Kasim Sinen Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Suwito Suwito Yustiana Djaelani Zainuddin Zainuddin