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Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas

A whistleblower is an act of an employee of an organization to reveal fraudulent acts that are considered detrimental and try to report to parties outside and within the organization. Perpetrators of Whistleblowers are usually Employees of an organization; however, biases are also carried out by out...

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Main Authors: Yuniarto, Arif Sapta, Ningtyas, Citra Andi
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Social perception. Social cognition
Causes
Whistle blowing
Online Access:http://ir.uitm.edu.my/id/eprint/43926/1/43926.pdf
http://ir.uitm.edu.my/id/eprint/43926/
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spelling my.uitm.ir.439262021-04-05T07:48:10Z http://ir.uitm.edu.my/id/eprint/43926/ Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas Yuniarto, Arif Sapta Ningtyas, Citra Andi Social perception. Social cognition Causes Whistle blowing A whistleblower is an act of an employee of an organization to reveal fraudulent acts that are considered detrimental and try to report to parties outside and within the organization. Perpetrators of Whistleblowers are usually Employees of an organization; however, biases are also carried out by outside parties such as the community. The purpose of this study was to determine employee interest to take action whistleblowing on factors that influence, such as attitudes toward whistleblowing, professional commitment, organizational commitment, personnel cost, organizational climate, case size, and reporting channels in the form of reward models used to strengthen or weaken these factors. The sample used in this study amounted to 72 samples with a sampling technique using a purposive random sampling method. Data collection was carried out by distributing questionnaires with written question items to respondents using a Likert scale. The results of this study indicate that there is an influence of attitude variables on whistleblowing, organizational commitment, and the size of the case of whistleblowing, whereas personal cost variables cannot influence whistleblowing interest. The variable reward model can moderate organizational commitment, personal cost, and case size to interest in whistleblowing. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/43926/1/43926.pdf Yuniarto, Arif Sapta and Ningtyas, Citra Andi (2019) Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA, Puncak Alam, Selangor, p. 76. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Social perception. Social cognition
Causes
Whistle blowing
spellingShingle Social perception. Social cognition
Causes
Whistle blowing
Yuniarto, Arif Sapta
Ningtyas, Citra Andi
Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas
description A whistleblower is an act of an employee of an organization to reveal fraudulent acts that are considered detrimental and try to report to parties outside and within the organization. Perpetrators of Whistleblowers are usually Employees of an organization; however, biases are also carried out by outside parties such as the community. The purpose of this study was to determine employee interest to take action whistleblowing on factors that influence, such as attitudes toward whistleblowing, professional commitment, organizational commitment, personnel cost, organizational climate, case size, and reporting channels in the form of reward models used to strengthen or weaken these factors. The sample used in this study amounted to 72 samples with a sampling technique using a purposive random sampling method. Data collection was carried out by distributing questionnaires with written question items to respondents using a Likert scale. The results of this study indicate that there is an influence of attitude variables on whistleblowing, organizational commitment, and the size of the case of whistleblowing, whereas personal cost variables cannot influence whistleblowing interest. The variable reward model can moderate organizational commitment, personal cost, and case size to interest in whistleblowing.
format Book Section
author Yuniarto, Arif Sapta
Ningtyas, Citra Andi
author_facet Yuniarto, Arif Sapta
Ningtyas, Citra Andi
author_sort Yuniarto, Arif Sapta
title Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas
title_short Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas
title_full Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas
title_fullStr Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas
title_full_unstemmed Factors that influence interest in doing whistleblowing reporting line as modering variable / Arif Sapta Yuniarto and Citra Andi Ningtyas
title_sort factors that influence interest in doing whistleblowing reporting line as modering variable / arif sapta yuniarto and citra andi ningtyas
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/43926/1/43926.pdf
http://ir.uitm.edu.my/id/eprint/43926/
_version_ 1696979082493820928
score 13.211869

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