Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)

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The Influence of Personal Cost of Reporting, Organizational Commitment, Fraud Seriousnesss Level, and Gender on Whistle-blowing Intentions

Authors
Nayang Helmayunita
Corresponding Author
Nayang Helmayunita
Available Online July 2018.
DOI
10.2991/piceeba-18.2018.77How to use a DOI?
Keywords
personal cost of reporting, organizational commitment, gender, the seriousness level of fraud, whistle-blowing intention
Abstract

This study aims to look at the influence of personal cost of reporting, organizational commitment, gender and level of seriousness of fraud against the intention of doing whistle-blowing. The population in this study was all civil servants in the regional organization in Payakumbuh, Indonesia. The sample in this study was selected using the Slovin formula resulted with a sample of 313 civil servants. The data were collected by a survey questionnaire. The data were analyzed using multiple regression with F test and t test. The results showed that the personal cost of reporting has no significant negative effect on whistle-blowing intention. The organizational commitment has a significant positive effect on whistle-blowing intention. The degree of seriousness of the fraud has a significant positive effect on whistle-blowing intention. Further, gender has a significant positive effect on whistle-blowing intention. This research is limited only to personal cost of reporting, organizational commitment, fraud seriousness, and gender. So, it is suggested that future research to examining other variables that influence whistle-blowing intention.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2018
ISBN
10.2991/piceeba-18.2018.77
ISSN
2352-5428
DOI
10.2991/piceeba-18.2018.77How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Nayang Helmayunita
PY  - 2018/07
DA  - 2018/07
TI  - The Influence of Personal Cost of Reporting, Organizational Commitment, Fraud Seriousnesss Level, and Gender on Whistle-blowing Intentions
BT  - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
PB  - Atlantis Press
SP  - 598
EP  - 605
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-18.2018.77
DO  - 10.2991/piceeba-18.2018.77
ID  - Helmayunita2018/07
ER  -