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All Journal Jurnal ASET (Akuntansi Riset) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Gama Societa Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Journal of Sustainable Community Development
Adi Irawan Setiyanto
Politeknik Negeri Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Journal : Jurnal Gama Societa

 1 
Pengaruh Faktor-Faktor Individual Terhadap Niat Melakukan Whistle-Blowing Internal Dan Eksternal Pada Akuntan Di Batam Mega Mayasari; Adi Irawan Setiyanto; Rusda Irawati
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.45 KB) | DOI: 10.22146/jgs.40425

Abstract

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual factors on the intention of conducting internal and external whistle-blowing. Intention is someone's desire to behave. The results of this study are expected to add understanding related to the perception of accounting employees to intentions of internal whistle-blowing and external whistle-blowing. The research team also hopes that the results of this research can be an input for companies in Batam, to design whistle blowing systems and report unethical acts at work, so as to detect fraud and ultimately good corporate governance can be created. The method used to obtain research data is through questionnaires distributed to employees of the Student Accounting Study Program of State Polytechnic of Batam who work as an accountant. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that there is influence of whistle-blowing attitude toward intention to perform internal whistle-blowing, there is influence of subjective norm to intention to conduct external whistle-blowing, there is influence of perception behavior behavior to intention to do internal whistle-blowing. On the other hand, there is no effect of attitudes on whistle-blowing on intentions to external whistle-blowing, no subjective subjective effect on intent to conduct internal whistle-blowing, no influence of perceptual behavior control on intent to external whistle-blowing.
Co-Authors Ahmad Dzaky Zain Ahmad Syakir Alfonsa Dian Sumarna Amalia, Diah Anjelina, Anjelina Aprilia, Elin Arfan Hadi Arib Muhammady Arif Darmawan Arif Darmawan arniati, arniati Bhirgita Christine Dwi Yanti Budy Wiryawan Danar Irianto dedi kurniawan Dedi Kurniawan Evi Yulistiana Harlan, Fandi Bestario Hasanah, Afriyanti Hevi Risdiana Ikhlash, Muhammad Irianto, Danar Irsutami Jayawarsa, A.A. Ketut Kurniawan, Ded Lanniari HS, Rizki Mayasari, Mega Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin, Muhammad Mukhlis Mukhlis Mulyana, Andi Erna Muslim Ansori Nabilla, Shafa NANIK LESTARI Natalia Natalia Niki Moktika Dwi Megawati Nisriani Uswatunnisa Norafyana, Norafyana Nurzilla Nurzilla Pandiangan, Callen Back Priyartso, Sony Putri Wandana Rahman, Fuad Arif Rasarandi, Farouki Dinda Restu, Fedia Reynanda Putra Pratama RIA ANGGRAINI Riri Zelmiyanti Riri Zelmiyanti, Riri Rusda Irawati Sabrina, Nova Salwa Anisa Selvi Nurul Hidayati Septian Bayu Aji Sinarti Sinarti Sudarso, Dian Mulyaningtyas Sumirah Sumirah Syafrina, Mia Utama, Doni Putra Widiastuti, Hanifah Wijayanti, Ita Wika Arsanti Putri Yiyik Dwi Pangesti Septiyani