JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi

Pengaruh Komitmen Profesional, Sosialisasi Antisipaotf, Status Pelanggar, dan Retaliasi terhadap Intensi Whistleblowing Mahasiswa Akuntansi

Ni Luh Yuli Candra Dewi (Universitas Pendidikan Ganesha)
Edy Sujana (Universitas Pendidikan Ganesha)



Article Info

Publish Date
16 Apr 2023

Abstract

Abstract This studies was carried out to decide the effect of professional commitment, anticipatory socialization, status of wrongdoer, and retaliation at the whistleblowing intentions of accounting students. This have a look at uses a descriptive quantitative method as a research technique with primary records sources obtained from the results of distributing on line questionnaires using Google shape. The studies places are in five universities in Bali Province, along with 2 PTN and 3 PTS with a complete pattern of 214 respondents who were taken with the aid of purposive sampling approach. The consequences of the study provide evidence that the variables of professional commitment and anticipatory socialization have a positive and good sized effect at the whistleblowing intentions of accounting college students. The retaliation variable has a poor and sizable effect on the whistleblowing intentions of accounting students. Meanwhile, the status of wrongdoer variable has a bad and insignificant impact on the whistleblowing goal of accounting college students. Keywords: Professional Commitment, Anticipatory Socialization, Status of Wrongdoer, Retaliation, Whistleblowing Intention

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...