Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

Whistleblowing Intention of Internal Governmental Auditors In Padang

Authors
Charoline Cheisviyanny, Fefri Indra Arza
Corresponding Author
Charoline Cheisviyanny
Available Online April 2019.
DOI
https://doi.org/10.2991/piceeba2-18.2019.1How to use a DOI?
Keywords
whistleblowing intention, gender, experience
Abstract
This research aims to determine the effect of gender and experience on whistleblowing intention. This research is a comparative research. The population was governmental auditors and accounting students which are acknowledgement as inexperienced auditors. The sample was chosen by using total sampling method for governmental auditors and purposive sampling method for accounting students. There were 40 respondents of governmental auditors and 295 respondents of accounting students. Data was analyzed by using independent sample t-test. The results show that: (1) Female auditors tend to have whistleblowing intention than male auditors, (2) Female students tend to have whistleblowing intention than male students, (3) Experienced auditors tend to have whistleblowing intention than inexperienced auditors.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Charoline Cheisviyanny
AU  - Fefri Indra Arza
PY  - 2019/04
DA  - 2019/04
TI  - Whistleblowing Intention of Internal Governmental Auditors In Padang
BT  - 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 1
EP  - 10
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.1
DO  - https://doi.org/10.2991/piceeba2-18.2019.1
ID  - Cheisviyanny2019/04
ER  -