Pengaruh Komitmen Organisasi, Personal Cost, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing

Daud, Mayang Marwan (2024) Pengaruh Komitmen Organisasi, Personal Cost, Dan Tingkat Keseriusan Kecurangan Terhadap Intention Whistleblowing. Akmenika: Jurnal Akuntansi dan Manajemen, 21 (1). pp. 867-877. ISSN 1978-1679

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Abstract

The purpose of this study is to examine how organizational commitment, personal cost, and the severity of the situation influence the willingness to report violations. This quantitative research involved 74 civil servants employed by regional organizations. A questionnaire using a purposive sampling technique was used to collect data. The SmartPLS version 3 application is used for data processing. The research results show that although organizational commitment and personal cost do not have a significant effect on whistleblowing intentions, the seriousness of the incident has a significant effect on these intentions.

Item Type:	Article
Uncontrolled Keywords:	fraud; intention whistleblowing; government employees.
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 Accounting Study Program
Depositing User:	Mayang Marwan Daud
Date Deposited:	19 Feb 2024 17:33
Last Modified:	19 Feb 2024 17:33
URI:	http://eprints.umg.ac.id/id/eprint/11552

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