The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors

DOI

10.2991/icaf-19.2019.15How to use a DOI?

Keywords

reward, personal cost, whistleblowing system and individual intentions to report unethical behavior of superiors

Abstract

This study aims to analyze the influence of reward, personal cost, and the Whistleblowing System on individual intentions to report unethical behaviors of superiors. The subjects in this study were undergraduate students of the department of accounting at Universitas Muhammadiyah Yogyakarta. Samples of 133 respondents were selected using purposive sampling. Analysis tool used in this study was the Analysis of Variance (ANOVA). Based on the analysis, the reward does not significantly influence individual intentions to report unethical behavior of superiors, while personal cost has significantly a negative effect on individual intentions to report unethical behavior of superiors, and whistleblowing system significantly influences individual intentions to report unethical behavior of superiors.

Copyright

© 2019, 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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TY  - CONF
AU  - Ilham Maulana Saud
AU  - Anang Fauzi
PY  - 2019/11
DA  - 2019/11
TI  - The Effect of Rewards, Personal Costs, and The Whistleblowing System Toward Individual Intentions to Report Unethical Behaviors of Superiors
BT  - Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019)
PB  - Atlantis Press
SP  - 91
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaf-19.2019.15
DO  - 10.2991/icaf-19.2019.15
ID  - Saud2019/11
ER  -