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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AFRE Accounting Financial Review Gorontalo Development Review Jurnal Vokasi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Panrannuangku Jurnal Pengabdian Masyarakat Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) National Conference on Applied Business, Education & Technology (NCABET)
Yunia, Dabella
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Journal : AFRE Accounting Financial Review

 1 
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 Ashri, Firhani Chandra Prasadhita Desmawan, Deris Dien Muhammad Salam Edy Arisondha Fajrianti, Farlina Faris Nurul Yaqin Farlina Fajrianti Firhani Ashri Galih Fajar Muttaqin Gandakusumah, Nada Shafa Soraya Haikal Diarahmana Putra Husni Kamal Itta Qunnisa Master Irfan Ibrahim Mira Mardhiyah Al Baab Muhammad Nawawi Mulyasari, Windu Musdalifah Musdalifah Nada Shafa Soraya Gandakusumah Nana Nofianti, Nana Nina Safitri Zahra Oktavia, Hanna Putra, Haikal Diarahmana Qunnisa, Itta Rizal Syaifudin Sari, Titis Nistia Siti Mutmainah Sugeng Setyadi Suheri, Suheri Tri Wahyudi Wahyudi Yoyok Cahyono Zahra, Nina Safitri