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All Journal International Journal of Evaluation and Research in Education (IJERE) Cakrawala Pendidikan Paradigma : Journal of Science, Religion and Culture Studies Jurnal JSIKA Jurnal Ilmiah Mahasiswa FEB AKSIOMA: Jurnal Program Studi Pendidikan Matematika The International Journal of Accounting and Business Society Jurnal Bina Praja Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara IRJE (Indonesian Research Journal in Education) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian UNDIKMA Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdimas Bina Bangsa Empiricism Journal Jurnal Sistem Informasi Universitas Dinamika Jurnal Management Risiko dan Keuangan Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Bambang Hariadi
Universitas Dinamika
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

 1 
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Putriana, Astia; Hariadi, Bambang; Prihatiningtias, Yeney Widya
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.
Co-Authors Achmad Andi Setyawan Ade Buwono Suharto Agata Rangga Pamungkas, Agata Rangga Agus Dwi Churniawan Agus Dwi Churniawan, Agus Dwi Aisyah Kiki Farashinta Akbar, Jamrodzi Firdhani Akbar, Jamrodzi Firdhani Ali Djamhuri Alsawayeh, Ali Mohamed Ambarsari, Dessy Amelia Tan Angga Hanggar Satyawan Ashari, Pangestika Ayu Ashari, Pangestika Ayu Astia Putriana, Astia Ayu Retno Ambarwati Bani, Amira Yusyah Binar Kurnia Prahani Binti, Binti Shofiatul Jannah Brian Nusual Karyana Murti Budi Jatmiko Budi Jatmiko Budiharjo, Yusuf Budiharjo, Yusuf Darusman, Andi Darusman, Andi Devi Luciana Apriliawati Dharmawan, Nyoman Ari Surya Dita Astrina Maysaroh Edo Yonatan Koentjoro Effendi, Pradita Maulidya Eko Ganis Sukoharsono Elfasa, Zayed Elfasa, Zayed Erwin Soetomo Erwin Sutomo Fadila, Rullyana Nur Ferdy Faizal Prasetya Putra Fitrayana, Mochamad Winnedi Fitrayana, Mochamad Winnedi Fitri Andriani, Fitri Gigih Haris Pradana Gusti Adistriani Hakim, Mesra Berlyn Hamdani, Ujang Hamidah, Jauharoh Hasna Handayani, Mey Handayani, Mey Hangga Yuda Rozaqi Herfiyanto, Prasetyo Herfiyanto, Prasetyo Hergantoro, Firman Anom Hevea Bori Perdana Imam Subekti Indra Perdana Simanjuntak Insan, R. Iqbal Amirul Irfandi Agung Perdana Iwan Triyuwono Jamali, Nashir Jamhari Jamhari Jamrodzi Firdhani Akbar Julianto Lemantara Kusuma, Nurul Izzah Alifah Kusuma, Rizky Wijaya Kusuma, Rizky Wijaya Larasati, Rani Mei Clara M. J. Dewiyani Sunarto Maulana, Nanda Rizka Maysaroh, Dita Astrina Mayska Widya Santoso Mey Handayani Miftah, Muhammad Hoiril Miftah, Muhammad Hoiril Muhammad Asyhari Rahmat Muhammad Hoiril Miftah Muhammad Ivan Setiawan Muhammad Sarwani Muhammad, Irfan Zuhdi Mukti, Drajad Dwihadijaya Murti, Brian Nusual Karyana Nofita, Azizah Dwinda Noval Adib Nugrahini, Erdini Nurdiwiyandra, Sidiq Arbingta Nusa, Adikrishna Satria Pantjawati Sudarmaningtyas Parastowo, Irvan Alfaridzi Dwi Perdana, Amryzal Perdana, Amryzal Pradana, Gigih Haris Pradhana, Ilham Gilang Pradita Maulidya Effendi Prasetyo Herfiyanto Pratama, Ardo Yoga Putra Aditya, Wigananda Firdaus putra, Wedyatama rachma putra, Wedyatama rachma Putri Estiarto , Lintang Putri, Febrina Thogamas R. Iqbal Amirul Insan Rahayu Arya Shintawati Rahmawati, Endra Rangsang Purnama Rani Mei Clara Larasati Rizky Wijaya Kusuma Roekhudin, Roekhudin Rohmatulloh, Muhammad Wildan Sari, Lilik Indah Permata Setiawan, Muhammad Ivan Setya Ardani, Devi Setyawan, Achmad Andi Shabika, Binar Shintawati, Rahayu Arya Shintawati, Rahayu Arya Sulis Sulistiowati Syaiful Iqbal syaputra, samuel Tan Amelia Togatorop, Ester Debora Tri Sagirani Tutut Wurijanto Vivine Nurcahyawati Wahyuningtyas, Nunuk Wedyatama rachma putra Wicaksono, Muhammad Erlangga Wulandari, Sri Hariani Eko Yeney Widya Prihatiningtias Yoppy Mirza Maulana Yusuf Budiharjo Zaki Baridwan Zaki Baridwan Zayed Elfasa