PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERASI

Aderian Fadila, NIM.: 19108040060 (2023) PENGARUH SIKAP, NORMA SUBJEKTIF, DAN KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN RETALIASI SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Unethical business practices are still a challenge for economies around the world. One of the most effective fraud reporting mechanisms is through whistleblowing. This study aims to determine the factors that influence whistleblowing intentions among accountants. Data was collected using a questionnaire involving 152 accountants in various companies in Indonesia. Using SEM-PLS analysis, the results show that attitudes and subjective norms have a positive effect on whistleblowing intentions, while behavioral control has no effect on whistleblowing intentions. Further results show that retaliation can negatively moderate the relationship between subjective norms on whistleblowing intentions, while retaliation cannot moderate the relationship between attitudes and behavioral control on whistleblowing intentions.

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