The Influence of Professionalism, Machiavellianism, and Ethical Environment on Whistleblowing with Moderation of Locus of Control

Alvionita, Nanda (2023) The Influence of Professionalism, Machiavellianism, and Ethical Environment on Whistleblowing with Moderation of Locus of Control. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, 8 (2). pp. 206-219. ISSN 2598-0718

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Abstract

Academic fraud is categorized as an act of deception in the campus environment and is an important topic to study. Academic fraud includes copying friends' answers, manipulating attendance, asking others to do assignments, falsifying diplomas and others. With Whistleblowing having a very important role in minimizing fraudulent practices, the purpose of this study is to examine the effect of professional commitment, ethical environment and Machiavellian attitudes on whistleblowing intentions with accounting students at all universities in Gresik. This study uses a quantitative approach as a research method with non-probability sampling. With a total of 625 responses, the sample size was calculated using the Slovin formula at a 5% significance level. The professional commitment variable has no effect on whistleblowing intentions. Likewise, the locus of control variable also cannot moderate between professional commitment and whistleblowing intentions. However, the machiavellian attitude and ethical environment variables have an influence on whistleblowing intentions. Meanwhile, locus of control is accepted as a moderating variable between Machiavellian attitudes and the ethical environment.

Item Type:	Article
Uncontrolled Keywords:	Professional Commitment, Ethical Environment, Machiavellian Attitude, Whistleblowing Intention, Locus Of Control.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Nanda Alvionita
Date Deposited:	26 Apr 2024 03:49
Last Modified:	26 Apr 2024 03:49
URI:	http://eprints.umg.ac.id/id/eprint/10150

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