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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Journal : Behavioral Accounting Journal

 1 
Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi Yulita Dwi Nuraini; Tantina Haryati
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.166

Abstract

This study aims to test and analyze empirically the effect of attitudes, subjective norms, and behavioral control on the intention to commit whistleblowing moderated by gender using the theory of planned behavior. This research uses a quantitative approach. The population of this research is students of the Accounting Department, Faculty of Economics and Business, Airlangga University batch 2016. The samples obtained are 100 accounting students at Airlangga University Class of 2016. The data of this study are primary data obtained by distributing questionnaires directly to respondents. The analytical technique used in this research is Partial Least Square (PLS) using SmartPLS 2.0. The results of the study prove that Airlangga University students majoring in Accounting have the intention of whistleblowing in Airlangga University students who are supported by good ethical behavior but are still afraid to do so.. Behavioral control can increase the intention to do whistleblowing, while subjective norms have not contributed, while only the gender variable can strengthen the attitude of students to carry out whistleblowing intentions and female students are more daring to become whistleblowers.
Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi Yulita Dwi Nuraini; Tantina Haryati
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.166

Abstract

This study aims to test and analyze empirically the effect of attitudes, subjective norms, and behavioral control on the intention to commit whistleblowing moderated by gender using the theory of planned behavior. This research uses a quantitative approach. The population of this research is students of the Accounting Department, Faculty of Economics and Business, Airlangga University batch 2016. The samples obtained are 100 accounting students at Airlangga University Class of 2016. The data of this study are primary data obtained by distributing questionnaires directly to respondents. The analytical technique used in this research is Partial Least Square (PLS) using SmartPLS 2.0. The results of the study prove that Airlangga University students majoring in Accounting have the intention of whistleblowing in Airlangga University students who are supported by good ethical behavior but are still afraid to do so. Behavioral control can increase the intention to do whistleblowing, while subjective norms have not contributed, while only the gender variable can strengthen the attitude of students to carry out whistleblowing intentions and female students are more daring to become whistleblowers.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Fatkhurrozi, Bima Akmal Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Tuti, Yeny Widya Vendy, Vicky Vicky Vendy Wardhana, Ferdy Widodo, Ulfa Puspa Wanti Widyanti, Rara Anggita Salsabila Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain