Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention

نویسندگان

چکیده

The purpose of this study was to investigate the influence Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention. data used in are primary obtained through distributing questionnaires respondents, namely external auditors who work public accounting firms Surabaya. sampling method uses non-probability with saturated technique. sample consists 33 Public Accounting Firm analytical tool test hypothesis is multiple linear regression analysis. results showed that self-efficacy, moral intention, organizational culture simultaneously had a positive effect whistleblowing intention. Self-efficacy intention partially do not affect while ethical has

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ژورنال

عنوان ژورنال: Jurnal Akademi Akuntansi

سال: 2021

ISSN: ['2654-8321', '2715-1964']

DOI: https://doi.org/10.22219/jaa.v4i2.15385