@phdthesis{digilib55822, month = {December}, title = {STUDI PERILAKU WHISTLEBLOWING PADA MAHASISWA AKUNTANSI MELALUI PENDEKATAN MORAL INTENSITY MODEL DAN DIAMOND FRAUD (STUDI PADA MAHASISWA AKUNTANSI DI YOGYAKARTA)}, school = {UIN SUNAN KALIJAGA YOGYAKARTA}, author = {NIM.: 17108040023 Arfi Mulyasa Insani}, year = {2022}, note = {Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si}, keywords = {Moral Intensity Model, Diamond Fraud dan Whistleblowing Intention.}, url = {https://digilib.uin-suka.ac.id/id/eprint/55822/}, abstract = {The global economy has suffered losses in recent years. One of the factors causing the loss is fraud and fraud that occurs in a company/organization. Various attempts have been made to handle this case including whistleblowing. This study aims to The global economy has suffered losses in recent years. One of the factors causing the loss is fraud and fraud that occurs in a company/organization. Various attempts have been made to handle this case including whistleblowing. This study aims to determine the factors that motivate the intention of whistleblowing. The dependent variable used is the moral intensity model and diamond fraud, while the independent variable is whistleblowing intention. The population in this study were final year students of the accounting study program in the Special Region of Yogyakarta. Collecting research data using a survey method, by distributing questionnaires. Determination of the sample using purposive sampling method with a total of 150 respondents. The research model was tested through a statistical approach by adopting the Structural Equation Modeling (SEM) model using WarpPLS 7.0. The results of this study indicate that social consensus, proximity, pressure and capability are factors that significantly influence whistleblowing intentions.} }