Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)

The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors

Authors
Ilham Maulana Saud, Anang Fauzi
Corresponding Author
Ilham Maulana Saud
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.15How to use a DOI?
Keywords
reward, personal cost, whistleblowing system and individual intentions to report unethical behavior of superiors
Abstract
This study aims to analyze the influence of reward, personal cost, and the Whistleblowing System on individual intentions to report unethical behaviors of superiors. The subjects in this study were undergraduate students of the department of accounting at Universitas Muhammadiyah Yogyakarta. Samples of 133 respondents were selected using purposive sampling. Analysis tool used in this study was the Analysis of Variance (ANOVA). Based on the analysis, the reward does not significantly influence individual intentions to report unethical behavior of superiors, while personal cost has significantly a negative effect on individual intentions to report unethical behavior of superiors, and whistleblowing system significantly influences individual intentions to report unethical behavior of superiors.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Volume Title
Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
978-94-6252-834-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaf-19.2019.15How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Ilham Maulana Saud
AU  - Anang Fauzi
PY  - 2019/11
DA  - 2019/11
TI  - The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 91
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.15
DO  - https://doi.org/10.2991/icaf-19.2019.15
ID  - Saud2019/11
ER  -