Pengaruh Komitmen Organisasi, Tingkat Keseriusan Kecurangan, Personal Cost Dan Komitmen Profesional Terhadap Intensi Whistleblowing
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Rahmanesya, Audria
Subject
336.2 - TAXES & TAXATION
Datestamp
2023-06-23 07:34:28
Abstract :
Whistleblowing is an action taken by one or more people to uncover fraudulent behavior, both companies and individuals who commit fraud against other parties. This study aims to examine the effect of organizational commitment, seriousness level of fraud, personal costs, and professional commitment on whistleblowing intentions. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are employees at commercial banks in the city of Surabaya. Sampling in this study using convenience sampling method. The data in this study were processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results of this study state that organizational commitment influences whistleblowing intentions. The seriousness level of fraud has an effect on whistleblowing intention. Personal costs have no effect on whistleblowing intentions. Professional commitment has no effect on whistleblowing intentions.
Whistleblowing is an action taken by one or more people to uncover fraudulent behavior, both companies and individuals who commit fraud against other parties. This study aims to examine the effect of organizational commitment, seriousness level of fraud, personal costs, and professional commitment on whistleblowing intentions. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are employees at commercial banks in the city of Surabaya. Sampling in this study using convenience sampling method. The data in this study were processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results of this study state that organizational commitment influences whistleblowing intentions. The seriousness level of fraud has an effect on whistleblowing intention. Personal costs have no effect on whistleblowing intentions. Professional commitment has no effect on whistleblowing intentions.
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