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p-Index From 2021 - 2026
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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Reny Vernanda Sari
Prodi Akuntansi Unmal
Economics, Econometrics & Finance

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Analisis Determinan Niat Melakukan Whistleblowing Internal Pada Pegawai Kantor Pelayanan Pajak Pratama Tanjungkarang Reny Vernanda Sari; Eka Sariningsih; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27470

Abstract

This study aims to determine the effect of moral intensity, the seriousness of the violation, and the status of the violator on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. The sample in this study were 30 employees. Types and sources of data are primary and secondary data, while data collection techniques use observation and questionnaires. The data analysis used in this research is using SmartPLS 3.0 software. The results of this study indicate that moral intensity, the seriousness of the violation, and the status of the violator have a positive and significant effect on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. moral intensity has a Path Coefficients value of 0.576, the seriousness of the violation is 0.386. And the status of violators is 0.839. The level of relationship between the three variables is in the strong category, which means that the ability of the independent variable to explain the dependent variable is very good.
Co-Authors Eka Sariningsih Hardini Ariningrum