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Widia Astuti
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Journal : Income Journal: Accounting, Management and Economic Research

 1 
Dampak Norma Subyektif, Kompetensi Profesional terhadap Niat Whistleblowing di Lingkungan OPD Kabupaten Asahan dengan Reward Sebagai Faktor Moderasi Raiesa Amin; Widia Astuti; Eka Nurmala Sari
Income Journal: Accounting, Management and Economic Research Vol 3 No 2 (2024): August Edition
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/incomejournal..v3i2.66

Abstract

The aim of this research is to test and analyze the influence of subjective norms on whistleblowing intentions in the Asahan Regency OPD. To test and analyze the influence of professional competence on whistleblowing intentions in the Asahan Regency OPD. To test and analyze whether rewards can moderate the influence of subjective norms on whistleblowing intentions in the Asahan Regency OPD. To test and analyze whether rewards can moderate the influence of professional competence on whistleblowing intentions in the Asahan Regency OPD. This research uses associative research type. The population in this study was the OPD in Asahan Regency, totaling 28 OPD. The sampling technique in this research used random sampling type. So the number of samples used was 100 people. The data collection technique used in this research is the questionnaire method. The data analysis technique in this research uses Partial Least Square (PLS). The research results show that subjective norms influence whistleblowing intentions. The better the subjective norms available, the more the whistleblowing intention will increase. Professional competence influences whistleblowing intentions. The clearer the target of the audit report that is prepared, the better the whistleblowing intention. Rewards can moderate the influence of subjective norms on whistleblowing intentions. The higher the level of transparency, the better the level of whistleblowing intentions. Rewards can moderate the influence of professional competence on whistleblowing intentions. The higher the reward level, the better the level of whistleblowing intention.
Co-Authors , Indri Rahayu A. Jajang W. Mahri Abdul Mirad Agus Setiawan, Aguswan Ahmad Royi Wijaya Alif bagus Andri Priadi Animah Anisa Ardi Eko Aris Munandar Audi Papo Avrillia Audina Ayu Andika Baiq Anggun Hilendri L Baiq Anggun Hilendri Lestari Baiq Apriliana Baiq Dea Novalia Buana Basir Buana Basir D. Tialurra Della Nabila Deliyana Wika Kinanti Desi Nurseha Meirita Dila Asmianur Dini Damayanti dio Dodi Ardiyantok Dwidya Nitasya Eka Fitriani Eka Nurmala Sari Eka Yudha Chrisanto Eko Sudarso Elizabeth Wina Endang Sri Pujiani Eti Aryanti fadhilahzahra Fauziah, Gina Geraldi Cahaya Handoko, Tito Hasrul Hadi Hendri Marhadi Heri Saputra Heriansah, Heriansah Ibnu Maulana Imran Lapong Imroatus Sholehah Irawati Jiana Dwi Arianti Juliana Juliana Karina Putri Utam Laura Mirhanty Lia Santiawati, Lilik Handajani Lismiatun M Ramdhani M. Hilman Rahmantara M. Ramadhani Mahmud Alpusari Meylinda Rizqi Ameliani Mudzakkir Ali Muhammad Bintang Nugraha Muhammad Fawwaz Fadhil Muhammad Hafizh Muhammad Rifan Natal Indra Netty Paria Astuti Nor Hayat Nur Wahyu Ningsih Nurajijah Bella Nurul Amalia Rahmad Zaki Raiesa Amin Raka Seto RATNA SARI Rifki R Rizaldi Robith Ryandi Sairin Sarah Dina Silviani Siti Nariyah Sondra Swestyani Sutiman Syawaludin Teguh Erawati Tety Novianty Tiara R Toto Toharmat Tri Yani Oktavia Trio Saputra Utami, Suci Aprilliani Veira Veronia Azzahra Veta Lidya Veta Lidya Delimah Pasaribu Vika Febrianti Wahyu Dharmawan Yandi Novia Yogi Firman Hadi Yoza Hazmini Yulia Irma Suriyani