Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 2 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Sikap, Kontrol Perilaku dan Religiusitas terhadap Niat Melakukan Whistleblowing

Cindy Rayhan Salsabilla (Fakultas Ekonomi, Universitas Negeri Padang)
Erinos NR (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
10 May 2023

Abstract

The purpose of this research is to determine the influence of attitudes, behavior control and religiosity towards the whistleblowing intentions. This research using purposive sampling method with the respondents working at the Local Government Organization in Bukittinggi City. Respondent consists of 121 people, who served as a head of finance, treasurer expenditures, finance staff, budget makers, commitment making officers, Paying Order Signing Officers, Budget User Authorizations. The data collection technique used in this research is field research in the form of researchers distributing structured questionnaires to 26 Local Government Organizations in Bukittinggi City. This data was analyzed by using multiple regression analysis in SPSS. From the results of data processing, it can be seen that the first variable is the attitude of influence on the intention of whistleblowing with a calculated value of t count> t table that is 7.198> 1.661 it can be said that the first hypothesis received. The results of testing the second variable, namely behavioral control has no affection the intention to do whistleblowing with t count < t table ie -0.359 < 1.661 . The religiosity variable is known that as a positive effect with t count> t table that is 1.967> 1.661 So it can be said that third hypothesis accepted.

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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 ...