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190  Articles
1 of 19 pages  |  10  records  |  more records»
Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal, whistleblowing system, dan integritas terhadap kecurangan akuntansi sebelum dan pada Masa Pandemi Covid-19 pada Bank Perkreditan Rakyat (BPR) di Kota Malang. Penelitian ini termas... see more

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or u... see more

This study evaluates how Indonesian public listed companies (PLCs) facilitate whistleblowing and the extent to which they disclose its implementation through annual reports. Data were collected from 68 PLCs of Indonesian Stock Exchange (IDX). Using conten... see more

This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from uni... see more

This study was conducted to obtain answer for four research questions: (1) whether the effecivenes of audit committee affected whistleblowing system, (2) whether the effectivenes of internal audit affected whistleblowing system, (3) whether whistleblowing... see more

Academic fraud is still an important phenomenon to be researched. The purpose of this study was to examine the effect of professional commitment, machiavellian attitude on whistleblowing intention and retaliation as moderating variables. This study uses a... see more

Academic fraud committed by accounting students is an important phenomenon to study. This study aims to examine the effect of professional commitment and achiavellian attitudes on whistleblowing intention with locus of control as a moderating variable. Th... see more

Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention. The whistleblowing triangle combines... see more

The aim of this study is to examine the impact of trust on the relationship between ethical leadership and internal whistleblowing intention. The study was motivated by the lack of willingness of organization members to blow the whistle on misconduct or u... see more

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