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Selvi Aprilia Putri
Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia
Economics, Econometrics & Finance

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Kontrol Perilaku, Komitmen Profesional, Religiusitas dan Niat Melakukan Whistleblowing Selvi Aprilia Putri; Fatmawati Zahroh
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p07

Abstract

Failure to provide important information such as financial statements can cause harm to various interested parties. The study discusses what factors can affect an accountant's intention to take whistleblowing actions. The study used quantitative methods by distributing questionnaires to 40 employees of a public accounting firm in Malang. Data analysis using IBM SPSS 26 using multiple linear regression analysis. The results of the analysis show that behavioral control and professional commitment have no effect on an accountant's intention to take whistleblowing actions. While religiosity has a positive and significant effect on an accountant's intention to take whistleblowing actions. Keywords: Behavioural Control; Professional Commitment; Religiosity; Whistleblowing.
Co-Authors Fatmawati Zahroh