Kontrol Perilaku, Komitmen Profesional, Religiusitas dan Niat Melakukan Whistleblowing
نویسندگان
چکیده
Failure to provide important information such as financial statements can cause harm various interested parties. The study discusses what factors affect an accountant's intention take whistleblowing actions. used quantitative methods by distributing questionnaires 40 employees of a public accounting firm in Malang. Data analysis using IBM SPSS 26 multiple linear regression analysis. results the show that behavioral control and professional commitment have no effect on While religiosity has positive significant actions.
 Keywords: Behavioural Control; Professional Commitment; Religiosity; Whistleblowing.
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2022
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2022.v32.i10.p07