The Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention

Authors

  • Christa Alethea Universitas Kristen Satya Wacana
  • David Adechandra Ashedica Pesudo, S.E., M.Ak Universitas Kristen Satya Wacana

DOI:

https://doi.org/10.32486/aksi.v6i2.25

Keywords:

Personal Cost, Bystander Effect, Whistleblowing Intention

Abstract

This study aims to determine the effect of personal cost on whistleblowing intention with the bystander effect as a moderating variable. The population in this study were students of the Faculty of Economics and Business, W University who are active in organization. The data analysis technique used is moderated regression analysis. The result of this study indicate that personal cost has a negative effect on whistleblowing intention and  bystander effect has a negative effect which strengthens the negative effect of personal cost on whistleblowing intention.

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Published

2021-10-27

How to Cite

Alethea, C., & David Adechandra Ashedica Pesudo, S.E., M.Ak. (2021). The Effect of Personal Cost and Bystander Effect As Moderating Variable on Whistleblowing Intention. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 6(2). https://doi.org/10.32486/aksi.v6i2.25

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Section

Articles