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All Journal Media Riset Akuntansi Auditing & Informasi
Ferri Dwi Raharjo
KRAKATAU STEEL
Economics, Econometrics & Finance

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FAKTOR YANG MEMPENGARUHI PELAPORAN WHISTLEBLOWINGINTERNAL DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI PERSEPSI KARYAWAN DI PT. KRAKATAU STEEL (PERSERO) TBK Ferri Dwi Raharjo
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.722 KB) | DOI: 10.25105/mraai.v15i2.2003

Abstract

This studyaims to examine the influence of ethical climate, organizational commitment, personal cost, seriousness of wrongdoing with moderated education level on whistleblowing intentions. Sampling technique using purposivesampling method to employees of PT. Krakatau Steel (Persero) Tbk. The results of the analysis showed that ethical climate have significant effect on internal whistleblowing intentions where as organizational commitment, personal cost and seriousness of wrongdoing do not have significant effect on internal whistleblowing intentions.Keywords: Internal whistleblowing, ethical climate, organizational commitment, personal cost, seriousness of wrongdoing, education level. 
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