Jurnal Eksplorasi Akuntansi (JEA)
Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Ethical Climate, Personal Cost Dan Pemberian Financial Reward Terhadap Niat Melakukan Whistleblowing

Silfia Reshie (Jurusan Akuntansi Fakultas Ekonomi UNP)
Henri Agustin (Jurusan Akuntansi Fakultas Ekonomi UNP)
Nayang Helmayunita (Jurusan Akuntansi Fakultas Ekonomi UNP)



Article Info

Publish Date
05 Nov 2020

Abstract

This study aims to examine the influence of ethical climate, personal cost and the provision of financial rewards on whistleblowing intention. This research is quantitative research. The population in this study were employees of PT. Pegadaian (Persero) Padang Area. The sample in this study was taken using purposive sampling, namely 37 samples. The data collection method used is a survey method in the form of a questionnaire which was delivered directly to each Pegadaian Branch Unit. Data processing performed using SPSS. The results of this research indicate that ethical climate-egoism does not have a significant negative effect on whistleblowing intentions (sign 0.512). Ethical climate-benevolence does not have a significant negative effect on whistleblowing intentions (sign 0.284). Personal cost does not have a significant positive effect on the intention to do whistleblowing (sign 0.054) Ethical climate-principle has a significant positive effect on the whistleblowing intention (sign 0.047). Giving financial reward has a significant positive effect on whistleblowing intention (sign 0.009).

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...