Article Per Year (5 Year)
p-Index From 2019 - 2024
5.83
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Teknologi dan Manajemen Informatika Juara: Jurnal Riset Akuntansi Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Journal of Information Technology and Computer Science (JOINTECS) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Indonesian Journal of Artificial Intelligence and Data Mining JKTP: Jurnal Kajian Teknologi Pendidikan J I M P - Jurnal Informatika Merdeka Pasuruan Jurnal Teknologi Sistem Informasi dan Aplikasi Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) International Journal of Supply Chain Management Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal JPPI (Jurnal Penelitian Pendidikan Indonesia) Madaniya Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Asian Journal of Community Services (AJCS) International Journal of Applied Business and International Management Journal of International Conference Proceedings Asian Journal of Management Analytics J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Indonesian Journal of Applied and Industrial Sciences (ESA) Prosidia Widya Saintek Jurnal Inovasi Akuntansi Lantera Widya Jurnal Penelitian Pendidikan Indonesia
Anik Yuesti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Transportation Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Reviu Akuntansi dan Keuangan

 1 
Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.781 KB) | DOI: 10.22219/jrak.v11i1.14558

Abstract

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.
Co-Authors Achmad Choiron Affi Nizar Suksmawati Agustina, Rini Alda Raharja Anastasia L Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anggarini, Luh Putu Irma Anggi Firmansyah Anindo Saka Fitri Arizia Aulia Aziiza Atanasia Pramudita Ayu R. Rumanti, I Gusti Azhari Atul Aini Bella Chelsea Berliana Carmen Castro Menes Daniel Manek Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Dwi Cahyono Dwi Cahyono Elta Sonalitha Emma Budi Sulistiarini Erri Wahyu Puspitarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu Gregorius Paulus Tahu Hetty Purnamasari Himawan I Gede Cahyadi Putra I Made Sudiartana, I Made I Nengah Suardhika I Putu Pratama Adiputra Ida Ayu Lidya Primadona Intan Yosa Pramisela Istiadi Jessica Ananda Putri Litafira Syahadiyanti Luh Putu Irma Anggarini Maxi Maroep Mucalinda Rupasari Natasya Kurnia Putri Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Komang Prasiani Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Putu Shinta Dewi Ni Wayan Rustiarini Ni Wayan Rustiarini Ni Wayan Sumiantari Nihayatus Sholichah Puspitarini, Erri Wahyu Putu Gede Ari Krismantoro Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Rachmad Ary Ramadhan Rahmawati Erma Standsyah Ramadhan, Rachmad Ary Rambu Hunggu Hau Maritu Rangga Pahlevi Putra Ravino Rahman Rudy Joegijantoro, Rudy Seftin Fitri Ana Wati Slamet Kacung Sulis Janu Hartati Susilo, Yunus Syahroni Wahyu Iriananda, Syahroni Wahyu Titis Indah Widyawati Verdi Yasin Verdi Yasin Veronika Nugraheni Sri Lestari Wahyu Saputra WINDI SETIAWAN Yenny Verawati Yudi Karisma Sari Yudid Nuriantono Yunus Susilo Zulfikar Amirul Mustafa