Jurnal Ilmiah Ekonomi dan Bisnis
Vol. 15 No. 2 (2018)

PENGARUH KOMITMEN PROFESI, SOSIALISASI ANTISIPATIF MAHASISWA AKUNTANSI DAN ETHICAL CLIMATE PRINCIPLE TERHADAP NIAT WHISTLEBLOWING

hadi mahmudah (universitas islam 45 bekasi)

Article Info

Publish Date
17 Oct 2018

Abstract

Whistleblowing is one of the company's internal control mechanisms. In practice many employees do not want to report fraud that occurred in the company. This study examines the influence of professional commitment, anticipatory socialization of accounting students and ethical climate principle towards whistleblowing intentions. The sample of this research is 6th semester accounting student in Jabodetabek which amounts to 125. Data is processed using multiple regressions. The results showed that professional commitment, anticipatory socialization of accounting students and ethical climate principle influenced the intention of whistleblowing. Keywords: whistleblowing, professional commitment, anticipatory socialization, and ethical climate principle.

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Journal Info
Jurnal Ilmiah Ekonomi dan Bisnis
Website

Abbrev

JIEB

Publisher

Universitas Lancang Kuning

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi dan Bisnis invites academics and researchers who do original research in the fields of economics, management and accounting, including but not limited to: Development Economics Monetary Economics, Finance and Banking International Economics Public Economics Economic development ...