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THE INFLUENCE OF ETHICS ORIENTATION, PERCEIVED PERSONAL COST, AND PROFESSIONAL COMMITMENT ON INTERNAL WHISTLEBLOWING INTENTION (EMPIRICAL STUDY ON ACCOUNTING STUDENT AT ECONOMIC FACULTY OF SRIWIJAYA UNIVERSITY)

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Penilaian

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This study aims to examine the influence of ethics orientation, perceived personal cost and professional commitment on internal whistleblowing intention by accounting bachelor students perspective. The type of data used in this study is primary data by using closed questionnaire. The population used in this study is 250 accounting students at Economic Faculty of Sriwijaya University that are coming from accounting student intakes of 2018, 2019, and 2020 from Indralaya and Palembang College. The sampling method used was purposive sampling and collected 160 respondent. The results of this study state that idealism ethics orientation and professional commitment have significant and positive influence on internal whistleblowing intention, while relativism ethics orientation and perceived personal cost have insignificant and negative influence on internal whistleblowing intention. Keywords: Idealism Ethics Orientation, Relativism Ethics Orientation, Perceived Personal Cost, Professional Commitment, Whistleblowing, Fraud.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307001234	T91363	T913632023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T913632023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xv, 54 hlm.; ilus.; 29 cm

Language

English

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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