Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing

Aurelia Susanto; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono

doi:10.30640/ekonomika45.v12i2.3586

Authors

Aurelia Susanto Universitas Dian Nuswantoro
Yulita Setiawanta Universitas Dian Nuswantoro
Enny Susilowati Mardjono Universitas Dian Nuswantoro
Hermawan Triono Universitas Dian Nuswantoro

DOI:

https://doi.org/10.30640/ekonomika45.v12i2.3586

Keywords:

Tri Pantangan Teachings, Attitude, Giving Reward, Intention To Do Whistleblowing

Abstract

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.

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