Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/28915
Title: Tipe Kecurangan Dan Reward: Studi Eksperimental Intensi Whistleblowing
Authors: Retnoningsih, Wahyu Nurhayati
Keywords: kecurangan;reward;intensi whistleblowing
Issue Date: Jan-2021
Abstract: Penelitian ini bertujuan untuk menguji hubungan kausalitas tipe kecurangan dan tipe reward dengan intensi whistleblowing. Penelitian ini dilakukan dengan menggunakan desain penelitian eksperimen laboratorium dengan faktorial 2x2 (between-subjects ef ects). Subjek dalam penelitian ini adalah 100 mahasiswa akuntansi yang berperan sebagai auditor internal yang dibagi dalam 4 kelompok. Hasil penelitian ini menunjukkan tingginya intensi whistleblowing ketika seorang individu mendapatkan reward berupa incentives dan mengetahui tipe kecurangan yang terjadi adalah korupsi, serta menunjukkan adanya interaksi antara tipe kecurangan dan tipe reward dalam menentukan intensi seseorang untuk melakukan
This study aims to examine the causality relationship of the type of fraud and the type of reward with the intention of whistleblowing. This research was conducted using a laboratory experimental research design with a 2x2 factorial (between-subjects ef ects). The subjects of this study were 100 accounting students who acted as internal auditors who were divided into 4 groups. The results of this study indicate the high intention of whistleblowing when an individual gets a reward in the form of incentives and knows the type of fraud that occurs is corruption. The result of the study also shows an interaction between the type of fraud and the type of reward in determining the intention of doing whistleblowing.
URI: https://repository.uksw.edu//handle/123456789/28915
Appears in Collections:T2 - Master of Accounting

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