Equilibrium: Jurnal Ekonomi Syariah
Vol 4, No 1 (2016): EQUILIBRIUM

PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL




Article Info

Publish Date
03 Aug 2016

Abstract

This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblowing intentions, while the other variables are professional commitment, ethical judgements, attitudes, and perceived behavior control is not having an effect to the intention of internal whistleblowing. Results of regression estimates indicate the predictive ability of the model by 39.2% while the remaining 60.8% is influenced by other factors outside the research model.

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Journal Info

Abbrev

equilibrium

Publisher

Subject

Religion Economics, Econometrics & Finance

Description

This journal encompasses original research articles, review articles, and short communications, including: Islamic Accounting, Islamic Bussines Management, Islamic Human Resource Management, Islamic Economics, Islamic Banking and ...