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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Accounting and Investment EKSPANSI The Indonesian Journal of Accounting Research
Caesar Marga Putri
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

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Journal : Journal of Accounting and Investment

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Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing Caesar Marga Putri
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.385 KB) | DOI: 10.18196/jai.2016.0043.22-52

Abstract

The purpose of this research is to examine empirically the effect of reporting channel (anonymous and non anonymous) in the structural model and the effect of religiousity level on individual intention to report wrongdoing act. The design used in this experiment is 2x2 between subjects, with graduate level student as participant. The result shows that anonymous reporting channel in the structural model is more effective than non-anonymous reporting channel. The result that religiousity level will affect the individual intention to report wrongdoing is unpredicted. This research shows that religiousity level is not effect individual intention to report wrongdoing.
Co-Authors Erni Suryandari, Erni Hafiez Sofyani Ietje Nazaruddin