PENGARUH MOOD TERHADAP NIAT MELAKUKAN WHISTLE-BLOWING

Naldo Pratama - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


Cheating like corruption and various financial scandals happened lately. Whistle-blowing deemed necessary to minimize those frauds. The Factor which effects on whistle-blowing intention is mood (happy, arousal, sad, and fear). The purpose of this study is to examine the influence of happy, arousal, sad, and fear on the high and low level on whistle-blowing intention. The sampling method is non-probability sampling with purposive sampling technique (as many as 47 students of magister FE UNP) . This study used factor analysis and analysis of variance (ANOVA). The results showed happy, arousal, sad, and fear had not effect on whistle-blowing intention.

 

Keywords: mood, happy, arousal, sad, fear, whistle-blowing intention.


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References


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