JIA (Jurnal Ilmiah Akuntansi)
Vol 5 No 1: Juni 2020

Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen

Heri Faisal Harahap (Universitas Andalas)
Fauzan Misra (Universitas Andalas)
Firdaus Firdaus (Universitas Andalas)

Article Info

Publish Date
25 Jun 2020

Abstract

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.

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Journal Info
JIA (Jurnal Ilmiah Akuntansi)
Website

Abbrev

JIA

Publisher

Universitas Pendidikan Ganesha

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...