SIMILARITY RESULT OF_THE EFFECT OF ATTITUDE, SUBJECTIVE NORMS, AND PERCEIVED BEHAVIORAL CONTROL ON WHISTLEBLOWING INTENTIONS WITH RELIGIOSITY AS MODERATOR

KARLINA, DONA and Andriana, Isni and Susetyo, Didik (2023) SIMILARITY RESULT OF_THE EFFECT OF ATTITUDE, SUBJECTIVE NORMS, AND PERCEIVED BEHAVIORAL CONTROL ON WHISTLEBLOWING INTENTIONS WITH RELIGIOSITY AS MODERATOR. Turnitin Universitas Sriwijaya.

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Abstract

Fraudulent acts or ethical violations committed by staff or senior management can not only cause serious damage to the company's reputation and operations, but also lead to bankruptcy. According to the Corruption Perception Index and the level of internal ethical violations by staff or management in financial institutions (banks insurance companies and others), Indonesia in 2018 ranked 90th out of 180 countries worldwide, which indicates the presence of such cases. Violations can occur due to the weaknesses in the internal control system and the low level of integrity of employees. Instead, high employee self-awareness and company motivation to report violations (internal whistle-blowing intentions) can significantly improve the situation. The purpose of the article is to examine the variables that affect the insurance company employees in Palembang when making a decision to whistleblowing (reporting fraud). The variables considered in this study are: attitude, subjective norms, perceived behavioral control. The factor of religiosity in this study is used as a moderator. The sample of the study – 62 respondents, namely employees of insurance companies operating in the city of Palembang (Indonesia). The study results show that factors such as attitude and subjective norms influence the decisions of employees of insurance companies to report fraud. At the same time, the perceived behavioral control does not have a significant impact on the decision-making process. The religiosity of a person also does not affect both the studied variables (attitude, subjective norms, perceived behavioral control) and the whistleblowing intentions

Item Type:	Other
Uncontrolled Keywords:	attitude, subjective norms, perceived behavioral control, whistleblowing, religiousity.
Subjects:	#3 Repository of Lecturer Academic Credit Systems (TPAK) > Articles Access for TPAK (Not Open Sources) #3 Repository of Lecturer Academic Credit Systems (TPAK) > Results of Ithenticate Plagiarism and Similarity Checker
Divisions:	01-Faculty of Economics > 61001-Management (S3)
Depositing User:	Mrs Isni Andriana
Date Deposited:	01 May 2023 07:56
Last Modified:	01 May 2023 07:56
URI:	http://repository.unsri.ac.id/id/eprint/98689

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