SUDIKAH AKUNTAN MENGUNGKAP AIB KECURANGAN?
Abstract: Will the Accountant Whistle the Fraud? The research aims to examine the causality between the reward model, the reporting channel and the interaction between that factors to the whistleblowing intention of fraudulent. This research uses experiment between 2x2 factorial subject. This study...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2017-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/859/pdf |
| Summary: | Abstract: Will the Accountant Whistle the Fraud? The research aims to examine the causality between the reward model, the reporting channel and the interaction between that factors to the whistleblowing intention of fraudulent. This research uses experiment between 2x2 factorial subject. This study shows that the accountant will reveal the cheating inclination due to the existence of non-indexing reporting path and the model of reward in the form of protection. Security guarantees for complainants are the key factor for them to dare to disclose information about fraud to the organization leader. On the other hand, disgrace disclosure systems need to consider mechanisms that provide protection to reporters. |
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| ISSN: | 2086-7603 2089-5879 |