Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 2 No. 1 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH SIKAP, NORMA SUBYEKTIF DAN KOMITMEN ORGANISASI TERHADAP NIAT UNTUK MELAKUKAN WHISTLEBLOWING

Sindy Angrayni (Universitas Bung Hatta)
Resti Yulistia (Universitas Bung Hatta)
Arie Frinola Minovia (Universitas Bung Hatta)
Dandes Rifa (Universitas Bung Hatta)

Article Info

Publish Date
26 Mar 2021

Abstract

Everyone can become a whistleblower, but they face an ethical dilemma, whether they have to disclose the fraud that they know or not. The purposes of this study were to examine the effect of attitude, subjective norms and organizational commitment on whistleblowing intention. Data were collected using questionnaires and analyzed using multiple linear regressions. The samples of this study were 85 respondents from BPK RI and BPKP West Sumatera. The results showed that subjective norms have positive effect on the intention of whistle-blowing action, while organizational commitment has no effect on whistleblowing intention. Surprisingly, this study found attitude has negative effect on the intention of whistle-blowing action. It means the better attitude, the lower the whistleblowing intention.

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...