Pengaruh Personal Cost, Sosialisasi Antisipatif, dan Gender Terhadap Niat Melakukan Whistleblowing

Adli, Alansyah Jaka Nur (2017) Pengaruh Personal Cost, Sosialisasi Antisipatif, dan Gender Terhadap Niat Melakukan Whistleblowing. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Fraud or cheating activity is difficult to detect due to the doer attempt to cover up these unethical activity. The lack of experience in detecting fraud is the one factor why the auditor couldn’t predict any fraud.. The Whistle-blowing system could be the light to reveals the fraud in organization. This research is to socialize and educate the students if there are fraud activity that have to be reported, they must considering some factors such as; personal cost effect, anticipatory socialization, and gender towards whistle-blowing. The population of this research are involving Bachelor degree students of Accounting, STIE Perbanas Surabaya. The sampling method is using Convenience Sampling, and 86 respondents chosen are Bachelor degree students of Accounting, STIE Perbanas Surabaya. Based on research category, it is quantitative research with primary data source using questionnaire measured with Likert scale. The analysis method used are validity test, reliability test, classical assumption test, hypothesis test, and multiple linear analysis. The result indicates ; (1) personal cost has significant influence to conduct the whistle-blowing, (2) anticipatory socialization has significant influence to conduct the whistle-blowing, (3) gender has significant influence to conduct the whistle-blowing. Keyword : personal cost, anticipatory socialization, gender, whistleblowing intention.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 13 Jan 2020 08:45
Last Modified: 13 Jan 2020 08:45
URI: http://eprints.perbanas.ac.id/id/eprint/6001

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