The Influence of Competence, Religiosity, Ethical Climate, and Gender on Whistleblowing: A Study of Public Accounting Firms in Pekanbaru

Yolanda Arsita Putri

doi:10.54951/ijtar.v7i1.1297

Authors

Yolanda Arsita Putri Universitas Muhammdiyah Riau

DOI:

https://doi.org/10.54951/ijtar.v7i1.1297

Keywords:

Whistleblowing, Competence, Religiosity, Etichal Climate, Gender

Abstract

This study aims to examine the effect of competence, religiosity, ethical climate, and gender on whistleblowing at Public Accounting Firms (KAP) in Pekanbaru. This research employs a quantitative survey method and multiple linear regression analysis. The results show that competence, religiosity, and ethical climate significantly affect whistleblowing, indicating that auditors with strong competence, religiosity, and ethical work environments are more likely to report wrongdoing. Meanwhile, gender has no significant effect on whistleblowing. This study is expected to contribute to the development of ethical work environments in Public Accounting Firms.

Keywords: whistleblowing, competence, religiosity, ethical climate, gender.

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