Determinants of Internal Auditors Behavior in Whistle Blowing With Formal Retaliation And Structural Anonimity Line As Moderating Variables (Empirical Study At State-Owned Enterprises In Indonesia)

Harsanti, Ponny and Ghozali , Imam and CHARIRI, Anis (2016) Determinants of Internal Auditors Behavior in Whistle Blowing With Formal Retaliation And Structural Anonimity Line As Moderating Variables (Empirical Study At State-Owned Enterprises In Indonesia). International Journal of Applied Business and Economic Research, 14 (3). pp. 1531-1546.

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Abstract

The research was aimed to test the determinant of auditors internal behavior in whistle blowing with formal retaliation and structural anonimity line as moderating variables. The population of research was 735 internal auditors of entire State-Owned Enterprises in Indonesia. Census methods was applied to collect the data and the samples were 197 among them. Structural Equation Modelling (SEM) aided by Warp PLS 5,0 was used for data processing. The conclusion was that auditors attitude on whistle blowing, subjective norms, and perceived behavioral control positively influenced whistle blowing intention. Whistle blowing intention positively influenced whistle blowing behavior. Structural anonimity line reinforced the relationship between whistle blowing intention and whistle blowing behavior. Formal retaliation weakened the relationship between whistle blowing intention and whistle blowing behavior

Item Type:Article
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:66658
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Nov 2018 23:26
Last Modified:18 Nov 2018 23:26

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