Whistleblowing Intention of Internal Governmental Auditors In Padang

DOI

10.2991/piceeba2-18.2019.1How to use a DOI?

Keywords

whistleblowing intention, gender, experience

Abstract

This research aims to determine the effect of gender and experience on whistleblowing intention. This research is a comparative research. The population was governmental auditors and accounting students which are acknowledgement as inexperienced auditors. The sample was chosen by using total sampling method for governmental auditors and purposive sampling method for accounting students. There were 40 respondents of governmental auditors and 295 respondents of accounting students. Data was analyzed by using independent sample t-test. The results show that: (1) Female auditors tend to have whistleblowing intention than male auditors, (2) Female students tend to have whistleblowing intention than male students, (3) Experienced auditors tend to have whistleblowing intention than inexperienced auditors.

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  - Charoline Cheisviyanny
AU  - Fefri Indra Arza
PY  - 2019/04
DA  - 2019/04
TI  - Whistleblowing Intention of Internal Governmental Auditors In Padang
BT  - Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)
PB  - Atlantis Press
SP  - 1
EP  - 10
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba2-18.2019.1
DO  - 10.2991/piceeba2-18.2019.1
ID  - Cheisviyanny2019/04
ER  -