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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi)
Christa Alethea
Universitas Kristen Satya Wacana
Computer Science & IT Economics, Econometrics & Finance

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The Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention Christa Alethea; David Adechandra Ashedica Pesudo, S.E., M.Ak
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 6 No. 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i2.25

Abstract

This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.
Co-Authors David Adechandra Ashedica Pesudo