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All Journal Jurnal Akuntansi Multiparadigma Jurnal Manajemen AKRUAL: Jurnal Akuntansi Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
Ambar Kusumaningsih
Universitas Negeri Surabaya
Arts Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : AKRUAL: Jurnal Akuntansi

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Factors Affecting Whistleblowing Intention : A Study of Accounting Undergraduate Students Ambar Kusumaningsih
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p109-118

Abstract

Whistleblowing has gained more attention worldwide. As many as 43% of fraudulent acts can be detected thanks to tips or whistleblowing. Graduates from the Accounting major are future auditors and accountants who are most likely to face illegal actions in their careers. This study aims to understand the factors that motivate undergraduate accounting students’ whistleblowing intention. This study explores how the factors of Consequence’s Magnitude (CM), Social Agreement (SA), Proximity (PX) and Fear of Retaliation (FR) can affect Whistleblowing Intention (WI). The results of this study indicate that the CM, SA, and PX factors have no significant effect on WI, while the FR factor has a significant effect on WI. This research is expected to positively contribute to assisting Lecturers of the Accounting Department in designing a curriculum to encourage undergraduate Accounting students to have stronger WI and be ready to be practised in the actual working environment. This research is also useful for future researcher who would like to explore the topic of whistleblowing intention.
Co-Authors Cantika Sari Siregar Eni Wuryani Halil Paino Hariyati Insyirah Putikadea Made Dudy Satyawan Mariana Merlyana Dwinda Yanthi Moh. Danang Bahtiar Neilly Alfiatur Rohmah Ni Nyoman Alit Triani Ni Nyoman Alit Triani Paramitha Nerisafitra Rediyanto Putra ROHMAWATI KUSUMANINGTIAS Salvany Maulida Rahma Hafsah Susi Handayani