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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Rosalyn Lakaba
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance

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Pengaruh Jalur Pelaporan Anonim Terhadap Niat Whistleblowing Dengan Moderasi Religiusitas Rosalyn Lakaba; David Adechandra Ashedica Pesudo
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.507

Abstract

Whistleblowing is the exposure of individual or organization fraud committed by members of the organization related to fraud practices within the organization. Whistleblowing considered as an effective way to prevent and detect fraud. This study aims to examine the effect of anonymous report lines toward whistleblowing intentions with religiosity as a moderating variable. This research involves samples form a religion-based private university in Salatiga and a non-religious-based university located in Makassar because the author wants to know whether there is a difference or not. The result of this study showed that a religion-based university, a person’s intentions to do whistleblowing are influenced by the anonymous report lines. Otherwise, at a non-religious-based university, the anonymous report does not affect whistleblowing intentions. However, different from the prediction, this study found that religiosity cannot moderate the anonymous reporting line on whistleblowing intentions, both at religion-based and non-religious-based universities.
Co-Authors David Adechandra Ashedica Pesudo