Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Tanuwijaya, Hendry
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FACTORS THAT AFFECT THE AUDITORS’ INTENTION TO DO WHISTLEBLOWING IN SUPREME AUDIT INSTITUTION Tanuwijaya, Hendry
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p90-99

Abstract

The high number of fraud that occurs makes many people doubt the performance of an auditor. Whistleblowing or the disclosure of fraud is believed more effective to overcome this phenomenon.  This study aims to determine the effect of attitude toward behavior, subjective norm, perceived behavioral control, and personal cost of the auditor's intention to do the whistleblowing. The method of analysis used is multiple regressions analysis with the object of Supreme Audit Institution of Central Java.  About 60 samples obtained from filling out the questionnaires, the result shows that attitude toward behavior and subjective has a positive effect on auditor’s intention to do the whistleblowing. However, perceived behavior control and personal cost have no effects auditors’ intention to do whistleblowing.  
Co-Authors