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

Factors Affecting Whistleblowing Intention Of Employee In Village-Owned Enterprise To Reduce Fraud In Village Fund (Empirical Study On Village-Owned Enterprise In Bantul Regency)

Authors
Suryo Pratolo, Nurul Islamiyah
Corresponding Author
Suryo Pratolo
Available Online November 2019.
DOI
https://doi.org/10.2991/icaf-19.2019.24How to use a DOI?
Keywords
Personal Cost, Perception About Seriousness of Fraud, Organizational Commitment, and Whistleblowing Intention
Abstract
This study aimed to determine the effect of personal cost, perception about seriousness of fraud, and organizational commitment as moderating factor to the whistleblowing intention of employees in Village-Owned Enterprise in Bantul Regency, Special Region of Yogyakarta. This study used a convenience sampling method with consideration of the ease of obtaining data on Village-Owned Enterprise. The total sample in this study was 14 Village-Owned Enterprises in the Bantul Regency area. The type of data used was primary data. The results showed that personal costs negatively affected whistleblowing intention, perception about seriousness of fraud and organizational commitment perceptions had a positive effect on whistleblowing intention, organizational commitment did not succeed in moderating the effect of personal cost on whistleblowing intention, and organizational commitment managed to moderate the influence of perception about seriousness of fraud against the whistleblowing intention.
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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-19.2019.24How 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  - Suryo Pratolo
AU  - Nurul Islamiyah
PY  - 2019/11
DA  - 2019/11
TI  - Factors Affecting Whistleblowing Intention Of Employee In Village-Owned Enterprise To Reduce Fraud In Village Fund (Empirical Study On Village-Owned Enterprise In Bantul Regency)
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 144
EP  - 149
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.24
DO  - https://doi.org/10.2991/icaf-19.2019.24
ID  - Pratolo2019/11
ER  -