Jurnal Akuntansi, Perpajakan dan Auditing
Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing

Novia (Universitas Negeri Jakarta)
Marsellisa Nindito (Universitas Negeri Jakarta)
Adam Zakaria (Universitas Negeri Jakarta)

Article Info

Publish Date
25 Dec 2023

Abstract

This study aims to examine whether there is an influence of professional commitment, personal cost, and gender on whistlenlowing intention. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 41 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study prove empirically that personal cost have a positive significant effect on whistleblowing intention. Meanwhile professional commitment and gender have no effect on whistleblowing intention

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Journal Info
Jurnal Akuntansi, Perpajakan dan Auditing
Website

Abbrev

japa

Publisher

Universitas Negeri Jakarta

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...