Pengaruh Anonymous Reporting, Power Distance, Moral Intensity, Dan Professional Commitment Terhadap Whistleblowing Decisions (Studi Kasus pada Mahasiswa Akuntansi di Surakarta)
This study examines the effect of anonymous reporting, power distance, moral intensity, and professional commitment on the whistleblowing decisions of undergraduate accounting students in Surakarta. The difference with previous research is using accounting students from Surakarta as a population. The choice of Surakarta accounting students as research objects was due to the absence of previous research using research variables. The method used was a survey through a questionnaire. We used purposive sampling on 60 accounting students from PTN/PTS in Surakarta. The results showed that anonymous reporting, power distance, moral intensity, and professional commitment simultaneously affect accounting students. Power distance has a negative and significant effect, while anonymous reporting, professional commitment and moral intensity have a positive and significant effect on whistleblowin
