Pengaruh Retaliation dan Gender Terhadap Niat Melakukan Whistle Blowing

Saputra, Bagus Rachmad; Dwita, Sany

doi:10.24036/wra.v6i2.102509

Cited by 6 publications

(7 citation statements)

References 22 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Terlepas dari risiko yang muncul, fakta bahwa Nurhayati yang merupakan seorang perempuan berani bertindak untuk melaporkan kecurangan yang terjadi merupakan hal yang luar biasa karena stereotip yang terbentuk dalam masyarakat adalah laki-laki merupakan individu yang lebih berani sehingga dianggap akan lebih cenderung melaporkan kecurangan yang terjadi (Near & Miceli, 1985). Laki-laki dianggap lebih suka terhadap tantangan ketika menemukan sebuah kesalahan, tidak seperti perempuan yang memikirkan keadaan dirinya sendiri di lingkungan pekerjaan (Saputra & Dwita, 2018).…”

Section: Pendahuluanunclassified

See 1 more Smart Citation

Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing

Novia,

Nindito,

Adam Zakaria

2023

JAPA

View full text Add to dashboard Cite

This study aims to examine whether there is an influence of professional commitment, personal cost, and gender on whistlenlowing intention. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 41 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study prove empirically that personal cost have a positive significant effect on whistleblowing intention. Meanwhile professional commitment and gender have no effect on whistleblowing intention

show abstract

Section: Pendahuluanunclassified

“…Hasil penelitian ini tidak sejalan dengan penelitian yang dilakukan oleh (Dananjaya & Mawardi (2018) dan Saputra & Dwita (2018) yang menyatakan bahwa gender memiliki pengaruh terhadap intensi whistleblowing.…”

Section: Pengaruh Gender Terhadap Intensi Whistleblowingunclassified

Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing

Novia,

Nindito,

Adam Zakaria

2023

JAPA

View full text Add to dashboard Cite

show abstract

“…However, if an individual has a high sense of organizational commitment, the threat of retaliation will not have an effect and he will proceed to report the fraud. The research conducted by Kusnadi and Ariyanto (2018) and Saputra and Dwita (2018) revealed that there is a negative effect of retaliation on a personal intention to act whistle-blowing. Meanwhile, organizational commitment greatly affects individual intention in performing whistle-blowing.…”

Section: Effect Of Organizational Commitment In Moderating the Relationship Of Retaliation With Whistle-blowing Intentionmentioning

confidence: 99%

“…It is a statemenet made by colleagues or managers against employees who have reported violations (Joy, 2014). According to study results, Saputra and Dwita (2018) found that retaliation has an adverse effect on the intention to do whistleblowing. It means that the lower the level of retaliation, the higher the intention to do whistle-blowing.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Retaliation, Legal Protection, and Financial Incentive on Whistle-Blowing Intention with Organizational Commitment as Moderating Variable

Umar¹

2021

ijcsrr

View full text Add to dashboard Cite

The study aims to empirically examine the variables relationship and the effect of retaliation, legal protection, financial incentives, on whistle-blowing intention with organizational commitment as moderating variable. Questionnaires were distributed to collect data from the employees of banks classified in Book IV, namely PT Bank Rakyat Indonesia Tbk., PT Bank Mandiri Tbk., PT Bank Negara Indonesia Tbk., PT Bank Central Asia Tbk., PT Bank CIMB Niaga Tbk., and PT Bank Panin Tbk. They occupied various position levels and the number of respondents reached 190 persons. Subsequently. The questionnaires were then analyzed using SEM (Structural Equation Modeling) and processed using the software SmartPLS Version 3.2.9. Based on the analysis results, it shows that retaliation variable has a negative effect on whistle-blowing intention, while legal protection, financial incentives, and organizational commitment have a positive effect on whistle-blowing intention. Organizational commitment can have a positive effect on legal protection and financial incentives on whistle-blowing intentions, while organizational commitment is unable to show a negative effect on whistle-blowing intention.

show abstract

“…Women's Studies Encyclopedia mendefinisikan Gender sebagai sebuah konsep kultural yang berusaha membuat perbedaan peran, perilaku mentalis, dan karakteristik emosional pria dan wanita yang berkembang dalam masyarakat. (Saputra & Dwita, 2018). Gender juga dapat diartikan sebagai perbedaan perilaku pria dan wanita yang terbentuk dari proses sosial dan kultural.…”

Section: Genderunclassified

Pengaruh Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak

Ramadhan¹,

Helmy²

2020

JEA

View full text Add to dashboard Cite

Tax evasion behavior will have an impact on the poor performance of taxation which can affect the government's ability to provide public services. It is important to identify the causes of tax evasion behavior in order to adopt a policy and reduce the negative effects of this phenomenon. Broadly speaking, there are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, namely the economic approach (external factors) and the socio-psychological approach (internal factors). This study used a quasi-experimental design with a 2x2 mixed factor design to test the effect of probability of audit (external factors) and gender (internal factors) on tax evasion behavior. The hypothesis in this study was tested using repeated measures ANOVA. The results of this study indicate that subjects in a low probability of audit condition tend to commit tax evasion. The results of this study also found that there was a gender influence on tax evasion behavior, where men were more likely to commit tax evasion than women. Furthermore, the results of this study found that there was an influence of the interaction between probability of audit and gender on tax evasion. This study contributes to the accounting and taxation literature, especially in the use of experimental methods which are still small in tax research

show abstract

Pengaruh Retaliation dan Gender Terhadap Niat Melakukan Whistle Blowing

Cited by 6 publications

References 22 publications

Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing

Pengaruh Komitmen Profesional, Personal Cost, dan Gender Terhadap Intensi Whistleblowing

The Effect of Retaliation, Legal Protection, and Financial Incentive on Whistle-Blowing Intention with Organizational Commitment as Moderating Variable

Pengaruh Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak

Contact Info

Product

Resources

About