Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Islamic Economics and Business
Cakti Dwi Nursetiaji Mas, Bagus
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Whistleblowing Among Auditors in Bandung: An Islamic-Based Perspective on Professional and Ethical Motivations Suharti, Sri; Wandari, Tsania; Cakti Dwi Nursetiaji Mas, Bagus
Journal of Islamic Economics and Business Vol. 4 No. 2 (2024): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the context of Maqasid al-Shariah, whistleblowing serves as a mechanism to stop unethical behavior, especially financial corruption, which has increased significantly in recent years. The purpose of this study is to examine the factors that motivate auditors working in public audit offices in Bandung to whistleblow. Due to its status as one of Indonesia's economic centers, Bandung was chosen as the research location. It offers contextually relevant and distinctive information that enhances the research. Using a quantitative approach with descriptive and verification methods, this study examines the influence of professionalism (X1), commitment (X2), and moral intensity (X3) on auditors reporting violations. (Y). Initial data were collected using questionnaires and structured analysis, and then analyzed using multiple regression analysis and SPSS software. The findings indicate that professionalism, locus of commitment, and moral intensity significantly and simultaneously influence auditors' motivation to engage in whistleblowing.
Co-Authors Sri Suharti Wandari, Tsania