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All Journal AFRE Accounting Financial Review International Journal of Social Service and Research
Vierina Clyde
Sultan Ageng Tirtayasa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Organizational Commitment As Moderating The Relationship Between Anticipatory Socialization And Whistleblowing Intention Imam Abu Hanifah; Vierina Clyde
International Journal of Social Service and Research Vol. 2 No. 3 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i3.91

Abstract

This study aims to determine the effect of organizational commitment as moderating the relationship between anticipatory socialization and whistleblowing intention. The sample technique used was purposive sampling. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Banten Province. Structural Equation Model using Partial Least Square statistical software was used to analyze the data. The result of this study indicates that anticipatory socialization partially has a positive significant relationship on the whistleblowing intention and commitment organization was able to moderate the relationship of anticipatory socialization and whistleblowing intention.
Organizational Commitment as Moderating the Relationship between Professional Commitment, Locus of Control, and Professionalism on Whistleblowing Intention Vierina Clyde; Imam Abu Hanifah; Munawar Muchlish
AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i1.7515

Abstract

The purpose of this study was to determine the effect of organizational commitment as moderating the relationship between professional commitment, locus of control, and professionalism on whistleblowing intention. The population were all 87 Government Internal Supervisory Apparatus (APIP) at the Inspectorate of Banten Province. This study used primary data to obtained important information from the respondents by using purposive sampling method. SmartPLS 3.3.3 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result showed that: First, professional commitment has a positive significant relationship toward whistleblowing intention. Second, the locus of control has a positive significant relationship toward whistleblowing intention. Third, professionalism has a  positive significant relationship toward whistleblowing intention. Forth, organizational commitment moderate the relationship between professional commitment toward whistleblowing intention. Fives, organizational commitment moderate the relationship between locus of control toward whistleblowing intention. Six, organizational commitment moderate the relationship between professionalism toward whistleblowing intention.
The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit Imam Abu Hanifah; Vierina Clyde
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7530

Abstract

This study aims to determine the effect of whistleblowing system toward fraud prevention with forensic audit and investigative audit as a mediating variable. The population of this study are auditor in Inspectorate of Banten Province. The result of this study indicates that first, whistleblowing system partially have a positive significant effect on the forensic audit. Second, whistleblowing system partially have a positive significant effect on the investigative audit. Third, whistle-blowing system partially have a positive significant effect on the fraud prevention. Forth, investigative audit partially have a positive significant effect on the fraud pre-vention. Fifth, forensic audit partially have a positive significant effect on the fraud prevention.DOI: https://doi.org/10.26905/afr.v5i2.7530
Co-Authors Akrom, Akrom Imam Abu Hanifah Munawar Muchlish