Since 2014
ANALYSIS OF EMPLOYEE PERCEPTION ABOUT THE WHISTLEBLOWING SYSTEM TOWARD INTENTION TO CONDUCT WHISTLEBLOWING
Integrated Journal of Business and Economics
View Archive Info| Field | Value | |
| Title |
ANALYSIS OF EMPLOYEE PERCEPTION ABOUT THE WHISTLEBLOWING SYSTEM TOWARD INTENTION TO CONDUCT WHISTLEBLOWING
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| Creator |
Adilah, Faris
Bawono, Icuk Rangga Warsidi, Warsidi |
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| Subject |
Accounting;auditing
Fraud; Auditing; Whistleblowing System; Theory of Planned Behavior — |
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| Description |
This research is entitled “Analysis of Employee Perception about the Whistleblowing System toward Intention to Conduct Whistleblowing (The Study on Employees of Purbalingga and Purwokerto Tax Office)”The objective of this research is to examined individual factors that can influence intention to conduct whistleblowing by applying the Theory of Planned Behavior, namely behavioral attitudes, subjective norms and perceived behavioral on the employees of the Purbalingga Tax Office and employees of Purwokerto Tax Office. This research was conducted at the Purbalingga Tax Office and Purwokerto Tax Office. Using variable that explain in Theory of Planned Behavior, the result of this study can be conclude that: (1) there is positive effect of behavioral attitude toward the intention of employee to conduct whistleblowing, (2) there is positive effect of subjective norm toward the intention of employee to conduct whistleblowing information, and (3) there is positive effect of perceived behavioral control toward the intention of employee to conduct whistleblowing.
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| Publisher |
Fakultas Ekonomi, Universitas Bangka Belitung
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| Contributor |
Jenderal Soedirman University
Accountancy Departement Economic and Business Faculcy |
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| Date |
2020-10-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://ojs.ijbe-research.com/index.php/IJBE/article/view/304
10.33019/ijbe.v4i3.304 |
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| Source |
Integrated Journal of Business and Economics; Vol 4, No 3 (2020): Integrated Journal of Business and Economics; 236 - 250
Integrated Journal of Business and Economics (IJBE); Vol 4, No 3 (2020): Integrated Journal of Business and Economics; 236 - 250 2549-3280 2549-5933 |
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| Language |
eng
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| Relation |
http://ojs.ijbe-research.com/index.php/IJBE/article/view/304/pdf
http://ojs.ijbe-research.com/index.php/IJBE/article/downloadSuppFile/304/85 |
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| Rights |
Copyright (c) 2020 Faris Adilah, Icuk Rangga Bawono, Warsidi Warsidi
http://creativecommons.org/licenses/by/4.0 |
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