举报三角与举报强度

Ilham Maulana Saud, P. Febriana
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引用次数: 0

摘要

实施举报以识别和揭露欺诈行为的紧迫性得到了世界各地监管机构的认可。本研究旨在确定举报效应三角、道德或社会激励对举报意图的影响。通过了解产生举报欺诈行为的因素,我们可以了解它是如何运作的。本研究采用了数量法,使用smartPLS版本3作为数据分析工具。数据收集技术是一种问卷调查,采用有目的的抽样方法,收集印度尼西亚公司财务和会计工作者的样本,共有150名受访者。研究结果表明,压力、财务激励、机会、合理化、道德和社会激励对在印尼公司工作的财务和会计人员进行举报的意愿产生了积极而显著的影响。在本研究中,当一个人在披露欺诈行为时,包括经济激励、机会、合理化、道德和社会激励在内的推动因素会影响举报活动的强度,因此他们拥有的更高的推动因素将直接与该人揭露欺诈的意图成正比。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing
The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do whistleblowing. By understanding the factors that generate the action of whistleblowing of fraud, we can come to the light of how it works. This study utilizes the quantity approach by using smartPLS version 3 as a data analysis tool. The technique of data collection is a questionnaire using a purposive sampling method by collecting samples of financial and accounting workers in companies in Indonesia that consist of 150 respondents in total. The results of the research showed that pressure, financial incentives, opportunities, rationalization, moral and social incentives positively and significantly affect the intention to do whistleblowing on financial and accounting staff who work in companies in Indonesia. The push factors that consist of financial incentives, opportunities, rationalization, moral and social incentives on this study when received by a person in disclosing fraud can affect the intensity of whistleblowing activities, so the higher push factors they have will be directly proportio nal to the person’s intentions in uncovering fraud.
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