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  • 标题:Factors That Influence Intention to Do Whistleblowing
  • 本地全文:下载
  • 作者:Jadyi Laksono ; Jadyi Laksono ; Sukirman
  • 期刊名称:Accounting Analysis Journal
  • 印刷版ISSN:2252-6765
  • 出版年度:2019
  • 卷号:8
  • 期号:3
  • 页码:172-178
  • DOI:10.15294/aaj.v8i3.32934
  • 语种:English
  • 出版社:Universitas Negeri Semarang
  • 摘要:This study aims to examine the effects of moral intensity, organizational commitment, personal cost, and the seriousness of violations on the intention to do whistleblowing. The population was 50 people of State Civil Apparatus (ASN) who work in the Regional Financial and Asset Management Revenue Agency (BPPKAD) of Temanggung Regency. The samples in this study were 50 respondents obtained by the saturated sample method. Data were analyzed using inferential statistics by IBM SPSS Statistics 21 software. The results show that professional commitment and personal cost partially affect on the intention to do whistleblowing while moral intensity, organizational commitment, and the seriousness of the violation do not have eeffect on the intention to do whistleblowing. Then, moral intensity, organizational commitment, professional commitment, personal cost, and the seriousness of the violations simultaneously affect the intention to do whistleblowing. The conclusions of this research are professional commitment that affects positively and personal cost which negatively affects the intention of ASN whistleblowing, which means that the higher the professional commitment, the intention to do whistleblowing will also be higher and the higher personal cost, the intention to do whistleblowing will be getting lower.
  • 关键词:whistleblowing intention; moral intensity; organizational commitment; professional commitment; personal cost; seriousness of wrongdoing
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