Jurnal Eksplorasi Akuntansi (JEA)
Vol 2 No 3 (2020): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Respon Organisasi Dan Power Distance Terhadap Niat Melakukan Whistleblowing

Aning Santi Lestari (Jurusan Akuntansi Fakultas Ekonomi UNP)
Sany Dwita (Jurusan Akuntansi Fakultas Ekonomi UNP)



Article Info

Publish Date
05 Nov 2020

Abstract

This study investigates a number of factors influencing employees to report unethical behavior in their organizations. This study aims to empirically examine the effect of organizational response on whistleblowing intentions, the effect of power distance on whistleblowing intentions. This research uses quasi-experimental design. The difference between this research and previous research is in the research data sources. This study collected data with a survey questionnaire given to 64 accounting students from a university in Padang, the capital of West Sumatra. Data were analyzed using ANOVA. The results of this study indicate that strong organizational responses do not have a negative impact on whistleblowing intentions. We also find that low power distances have a positive impact on whistleblowing intentions. The results of this study indicate that power distance affects the intention of revealing facts. These results contribute to the existing literature on accounting ethics, as well as inform public accounting governance policies

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...