| dc.contributor |
|
|
| dc.contributor |
Prodi Akuntansi Universitas Islam Bandung |
|
| dc.creator |
Prasetyo, Muhammad Fajri |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.creator |
Maemunah, Maemunah |
|
| dc.date |
2017-08-15 |
|
| dc.date.accessioned |
2019-09-12T07:05:04Z |
|
| dc.date.available |
2019-09-12T07:05:04Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8692 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24775 |
|
| dc.description |
This research aims to examine the effect of seriousness of wrongdoing, demography factors and organizational factor on the whistleblowing intentions survey on financial services authority regional 2 west java (OJK KR 2). The research method used in this research is descriptive verificative, with multiple linear regression analysis. The data used in this study is the primary data collected through a questionnaire survey. Respondents in this research are 30 employees of Financial Services Authority Regional 2 West Java. The results indicate that the seriousness of wrongdoing and organizational factor (managerial status) have a significant positive effect on the whistleblowing intention, but the demographic factor (gender and ethnicity) has no significant effect on the whistleblowing intention. The results of this study are expected to enrich the literature for the development of science and also as a consideration for the Financial Services Authority (OJK) in the design and policy of Whistleblowing System. |
|
| dc.description |
Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat keseriusan pelanggaran, faktor demografi dan faktor organisasional terhadap intensi whistleblowing karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat. Metode Penelitian yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif, dengan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan melalui survey kuesioner. Responden penelitian ini adalah 30 orang karyawan Otoritas Jasa Keuangan Regional 2 Jawa Barat. Hasil pengujian mengindikasikan bahwa tingkat keseriusan pelanggaran dan faktor organisasional (status manajerial) berpengaruh positif signifikan terhadap intensi whistleblowing, sedangkan faktor demografi (jenis kelamin dan suku bangsa) tidak berpengaruh signifikan terhadap intensi whistleblowing. Hasil penelitian ini diharapkan dapat memperkaya literatur untuk pengembangan ilmu pengetahuan dan juga sebagai bahan pertimbangan bagi Otoritas Jasa Keuangan dalam perancangan dan kebijakan Whistleblowing System. |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/8692/pdf |
|
| dc.rights |
Copyright (c) 2017 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 496-503 |
|
| dc.source |
Prosiding Akuntansi; Vol 3, No 2, Prosiding Akuntansi (Agustus, 2017); 496-503 |
|
| dc.source |
2460-6561 |
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| dc.subject |
Accounting |
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| dc.subject |
|
|
| dc.subject |
Pengauditan |
|
| dc.subject |
tingkat keseriusan pelanggaran, jenis kelamin, suku bangsa, status manajerial dan intensi whistleblowing |
|
| dc.title |
The Effect of Seriousness of Wrongdoing, Demography Factors and Organizational Factor on Whistleblowing Intention |
|
| dc.title |
Pengaruh Tingkat Keseriusan Pelanggaran, Faktor Demografi dan Faktor Organisasional Terhada Intensi Whistleblowing |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
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| dc.type |
Quantitative |
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| dc.type |
|
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