Jurnal Riset Akuntansi Soedirman
Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)

PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWING

Syahsa Permata Dwitia (Unknown)
Atiek Sri Purwati (Unknown)
Krisnhoe Rachmi Fitrijati (Unknown)
Umi Pratiwi (Unknown)



Article Info

Publish Date
03 Aug 2023

Abstract

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.

Copyrights © 2022






Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...