{"title":"奖励、个人成本和举报制度对个人举报上级不道德行为意愿的影响","authors":"Ilham Maulana Saud, A. Fauzi","doi":"10.2991/icaf-19.2019.15","DOIUrl":null,"url":null,"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.","PeriodicalId":395576,"journal":{"name":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors\",\"authors\":\"Ilham Maulana Saud, A. Fauzi\",\"doi\":\"10.2991/icaf-19.2019.15\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":395576,\"journal\":{\"name\":\"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)\",\"volume\":\"41 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2991/icaf-19.2019.15\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2991/icaf-19.2019.15","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors
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.
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