p-Index From 2021 - 2026
13.242
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Jurnal Akuntansi Multiparadigma Al Fikra : Jurnal Ilmiah Keislaman Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora AFRE Accounting Financial Review al-Afkar, Journal For Islamic Studies Indonesian Journal of Chemistry Pendas : Jurnah Ilmiah Pendidikan Dasar Ibtida'iy : Jurnal Prodi PGMI Lingua Skolastika Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) Technomedia Journal Owner : Riset dan Jurnal Akuntansi MUHARRIK: JURNAL DAKWAH DAN SOSIAL EDUKATIF : JURNAL ILMU PENDIDIKAN AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Auladuna : Jurnal Prodi Pendidikan Guru Madrasah Ibtidaiyah Cakrawala Pedagogik Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Soedirman Economics Education Journal EDUTEC : Journal of Education And Technology Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi Academia Open JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Pengabdian kepada Masyarakat Nusantara Bima Abdi: Jurnal Pengabdian Masyarakat Cendikia : Media Jurnal Ilmiah Pendidikan Jurnal Nasional Holistic Science Indonesian Journal of Health Science International Journal of Science and Society (IJSOC) PSEJ (Pancasakti Science Education Journal) Indonesian Journal of Research and Educational Review (IJRER) Verstek Agrifarm Jurnal Ilmiah Kesehatan Masyarakat Jurnal Manajemen Perbendaharaan re-JIEM (Research Journal of Islamic Education Management) Counselia: Jurnal Bimbingan Konseling Pendidikan Islam Semarang Law Review Jurnal Praktik Baik Pembelajaran Sekolah dan Pesantren Journal of Islamic Economics Lariba Journal of Education for Sustainability and Diversity Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research J-ISACC : Journal of Islamic Accounting Competency Jurnal Pengabdian Masyarakat Ilmu Pendidikan Jurnal Simki Postgraduate Jurnal Pengabdian Sosial Indonesia Jurnal Dunia Ilmu Kesehatan Socius: Social Sciences Research Journal Bersatu: Jurnal Pendidikan Bhinneka Tunggal Ika Nusantara Journal of Multidisciplinary Science SIMPLEX: Journal of Economic Management Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Sosial Empowering Humanity Al-Hijrah: Journal of Islamic Economics and Banking MARAS : Jurnal Penelitian Multidisplin Al Mu'azarah: Jurnal Pengadian kepada Masyarakat Sirajuddin : Jurnal Penelitian dan Kajian Pendidikan Islam Jurnal Ilmiah Fenomena Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Jurnal Murid Jurnal Akuntansi dan Governance Andalas PANDALUNGAN : Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Lentera Edukasi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat TATHO: International Journal of Islamic Thought and Sciences Jurnal Pendidikan MIPA Tax Accounting Applied Journal Ekonosfera: Jurnal Ekonomi, Akuntansi, Manajemen, Bisnis dan Teknik Global Scientific: Journal of Computer Science and Informatics ELEMENTICA: Jurnal Pendidikan Madrasah Ibtidaiyah dan Dasar Elevasi: Jurnal Pengabdian Masyarakat dan Inovasi Sirajuddin: Jurnal Penelitian dan Kajian Pendidikan Islam E-Jurnal Akuntansi Journix: Journal of Informatics and Computing
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : AFRE Accounting Financial Review

Whistleblowing Financial Fraud: Integration Model of Hexagon Fraud and Theory of Planned Behavior Yunia, Dabella; Mutmainah, Siti
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12878

Abstract

This research aimed to test the determinants of whistleblowing intention using an integrated method to hexagon fraud elements and the theory of planned behavior (TPB). The elements of hexagon fraud in the form of ego, capability, and opportunity were perceived behavior control, while hexagon fraud in the form of incentives and collusion were subjective norm. An attitude toward whistleblowing was part of rationalization since certain actions are justified by an individual. Data collection was conducted through a survey of 219 respondents and processed using the Partial Least Square (PLS) version 3 statistical tool and quantitative method. The result showed that ego, capability, and opportunity integrated into perceived behavior control positively affected whistleblowing intention. In addition, incentives and collusion integrated into subjective norm as well as attitude toward behavior positively affected the variable. Hexagon fraud integration model and TPB were suitable for use in whistleblowing intention. From a practical perspective, this research contributed to organizations implementing whistleblowing by considering perceived behavior control, subjective norm, and attitude.DOI: https://doi.org/10.26905/afr.v7i2.12878 
Co-Authors Adelina Citradewi Adi, Nugroho Prasetya Advento Jerenimo Agestin, Nabila Agustin, Winda Ayu Agustina, ⁠⁠Friska Ahmad Sufillah Zaeni Ahmad Suriansyah Ai Fatimah Nur Fuad Aini Nurul Aini, Shinta Alexander Pili Ratu Alomari, Saif Alvatun Ni'mah, Akhsani Alwin, Cindi Amilia Umi Astagina Amral Hukmi, Aqim Amrin Ananda, Clara Andri Prastiwi Anggia, Sofina Anika, Nova Anis Chariri Anita Widjajanti Annisa Diah Kusuma Piri Aprilia Novitasari Aprilia, Alfi Noor Aprilia, Zulfa Ardian, Muhamad Ardiantoro, Wahyu Tri Ari Subagio, Agung Aritonang, Ridho Arum, Indah Arundina Fadilla, Alysia Aryati, fauziah Asiahwati, Asiahwati Asidigisianti Surya Patria Atmanegara, Oktavira Ayu Azizah, Hilma Azmi Baehaqi BAMBANG SUNARKO baraq noor, rustam Celysabeta Marta Hutabarat Citriadin, Yudin Damayanti, Anggita Tresna Deden Makbuloh Dian Fitri Diani Ayu Pratiwi Dina Fitria Hasanah Edi Siswanto Eka Zuliana Ekasari, Revalina Eko Retno Mulyaningrum Eli Hendrik Sanjaya Endang Wahyuningsih Erawati, Dhini Evi Susanti Fadillah, ⁠Tsabbit M Fadillatunnisa , Syifa Fadlillah, Fadlillah Faisal Faisal Faruq, Dukan Jauhari Fathir Fauzan . Fauziyah Syifa Nurlaila Fauziyyah, Hana Febriyanto Febriyanto FERA RATYANINGRUM Fera Ratyaningrum Ferdinan , Afrilianus fianingsih, Fina Okta Frederich Febrian Hermanda Frendi Maulana Ghozali, Muhtar Ginayah, Gina Gunawan, Kadek Rio Habibah, Noor Hadiyanto, Ide Prima Hakim, Sofwan Mahmudil Halim, Cecep Abdul HAMIDAH Hamidah . Handayani, S.Kom, Indri Harmiansyah Hasanah, Dina Fitria Herianto, Raditya Isnu HERLINA CANDRANING SHIAM, KARTIKA Hilari, Firman Hilda Ramadhani Hopeman, Teofilus Ardian Huda, A. Thoriqil Humaira, Nazwa Nanda I Gede Pasek Ista Darma Ibrena Nalsal Angelika Sembiring Imam Zaini Indah Wahyuni Irvan, Muchamad Islami, Kaila Cahaya Jaedi James Daniel Jati, Eling Purwanto Jauhari Faruq, Dukan Jayanti, Siti Nur Juanita, Vita Juniar, Eka Khafi, Muhammad Muatho' bil Khairunnas Khairunnisa Khusnaini, Faridhotuz Zulfa Kintoko Kristanti, Adelia Novita Kurniawan, Khomsin Fajar Kusmali, Muhammad Lailatul Arofah, Nur Latifatul Masruroh, Latifatul Laxmi Permata Sari Suardi Layali, Marisa Diana Sakhiro Lutfiah, Erlinda Oktaviani M. Arsyadi Ridha M. Nurpaqi Mahbub, Mahbub Mahdalena Mahdalena Mahdalena Mansur, Ulil Mareta Noor Ahadiya Marpaung, David Septian Sumanto Marsudi Masruri, M. Yazid Masruroh, Sayidah Afyatul Maulidia, Eka Putri Maulita Purnama Sari, Eny Meilani, Dwi Asih Michael Andre Miftahul Jannah Moh Roqib Moh. Ali Aziz Mudakir, Ubaedillah Muhammad Anshari, Muhammad Muhammad Ryan Romadhon Mumun Nurmilawati Mustafidah, Hilyatul Musyarafah, Sumayah Mutiara Annallisa Bella Nabila, Alya Nabila, Annisa Putri Nadia Febrianti Nafi’ah, Jamilatun Nailis Saniyyah, Farah Naimah, Musfirotun Navalia Nazwa Azkia Ramadhani Ngaliyah Dwi Lestari Nico, Leonardus Nikmatus Sa’adah Nina Barokah Nunuk Giari M. Nur Khasanah NURAENI, RANI Nurain Suryadinata Nurazizah, Eka Nurhanurawati Nurhanurawati Nurjanah, Aneu NURUL HIDAYAH Nurul Widyawati Islami Rahayu Pahmi, Syifa Nurul Patricia, Vanesa Prameswari, Elfa Mahendra Prasetya, Muhammad Ilham Pratama, Hamdan Adhymaz Primasari, Nora Hilmia Purnani, Siwi Tri Purwati Putri Nurdiani Putri sukma Dewi PUTRI WULANDARI Putri, Dewi Andina Putri, Ervina Rahma Rabbani, Faizzuddin Rafif Muflih Raharjo, Suko Rahmansyah, Muhammad Faiz Rahmawati, Anisha Rahmawati, Riris Trimaulida Ramadhani, Novia Ramadina Fadila Wibisono Rambe, Muhammad Yusuf Restiawati, Diana Ria Resti Fauzi Ridwan, Ridwan Rika Wahyuni Riyani Wulandari Riyanto, Kuncoro Budi Rizki Ramadhan Rizky Ridwan Rohma, Maulina Ainur roki Romadhon, Muhammad Ryan Romansyah, Roni Rona Mutiara Simanjuntak Rosmawati, Olis Rosyid, Dede Abdul Rufi’i Rustam Baraq Noor Rustarmadi Salapudin, Salapudin Saputra, M. Indra Saragih, Alfanadia Putri G. Sari Lestari Saridawati Saridawati, Saridawati Sa’adah, Nikmatus Septiana Dwi Lestari Septiani Putri, Audriyana Intan Setiawan, Firman Shanti, Utari Anggita Sholichin, Agil Amirus Sholihah, Mar'atus Sholihah, Mufidatus Silvana, Anita Siswanto, Deny Hadi Siti Jamilah SITI MAHMUDAH Siti Nayla Hijriatun N SITI YULIANA Slamet Wijiono Sokhi Huda Sopian, Akhmad Stevanny Aprilia Djija Subagio, Agung Ari Suprianto, Awal Putra Supriyanto Supriyanto Surya Raharja Surya, Alfasha Syindy Cantika Tata Rustandi Teguh Ansyor Lorosae Tika Wulandari Titah Hilda Sabilah Trisetyo, Febiola Anggun Trisnaini, Zelda Magsal Tumanggor, Edrivo Pandapotan Udin Suadma Uke, Ora Gorez Ulpah Maspupah Umi Farihah Universitas Yatsi Madani Uslan, Sugianto Utami, Mega Dewi Sri Vellysia Angelia Wahab, Roswanira Abdul Wahdah Refia Rafianti Wati, Asiah Wiwin Rita Sari Wulan Suryandani Yani Rosita Rahmawati Yenni Manurung Yulianti, Reva Yunia, Dabella Yuniar, Caessa Deana Zahra, Erneta Aisyia Zakiyah BZ