Jurnal Eksplorasi Akuntansi (JEA)
Vol 2 No 4 (2020): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Jalur Pelaporan Dan Retaliasi Terhadap Niat Seseorang Melakukan Whistleblowing

Lisa Assari (jurusan akuntansi fakultas ekonomi UNP)
Sany Dwita (jurusan akuntansi fakultas ekonomi UNP)



Article Info

Publish Date
21 Dec 2020

Abstract

This study aims to examine the effect of reporting pathways and retaliation on someone's intention to do whistleblowing. The population in this study is the Employees of the Regional Finance Agency of West Sumatra Province. The first hypothesis of this study is that individuals who deal with anonymous reporting channels will be more likely to show whistleblowing than individuals who face non-anonymous reporting pathways and the second hypothesis is individuals who face low retaliation potential will be more likely to show intention to do whistleblowing than individuals who face high retaliation potential. Experimental research with a 2 x 2 factorial design was conducted. 80 employees of the West Sumatra province's financial services have contributed to the experiment. One Way ANOVA is used in hypothesis testing. The results showed that the reporting path did not significantly influence the intention to conduct whistleblowing with the significance value from the One Way ANOVA analysis test of 0.29> 0.05. Retaliation has no significant effect on whistleblowing intentions, with the significance value of the One Way ANOVA analysis test being 0.73> 0.05.

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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 ...