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All Journal JURIDIKDAS (Jurnal Riset Pendidikan Dasar) At-Tawassuth: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan JAKED Jurnal Fairness Jurnal Economic Edu Kreativasi: Journal of Community Empowerment Sriwijaya Accounting Community Services Jurnal Akuntansi
Novita Sari
UNIVERSITAS BENGKULU
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : JAKED

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Persepsi Dukungan Organisasi Memoderasi Variabel Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Novita Sari; Fachruzzaman Fachruzzaman; Darman Usman; Indah Oktari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3011

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in uncovering fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Office. The data used in this research is primary data. The data collection method used a purposive sampling technique and this research used quantitative. Data were analyzed using multiple linear regression using SPSS 25 software. The results of testing the hypothesis in this study show that employee attitudes have a positive effect on whistleblowing intentions, perceived behavioral control has no effect on whistleblowing intentions, perceived organizational support cannot be a variable that moderates employee attitudes towards whistleblowing intentions, perceived organizational support can be a moderating variable that strengthens the effect of perceived behavioral control on whistleblowing intentions. In future research, it is hoped that the scope of research will be further expanded, not only at the Bengkulu City KPP, but can add to other organizations that are also prone to commit acts of fraud. It is also hoped to add other factors that can affect whistleblowing intentions, this is because there are still 70% more factors that influence whistleblowing intentions beyond the factors examined in this study.
Co-Authors Annisyah Annisyah Ayudho Selviani Bunga Putri Praselia Darman Usman Dri Asmawanti-s Emilyan Inzar Fachruzzaman - Fransiska junita Hany Indah Pratiwi Herman Lusa Jaka Isgiyarta Lasefrina Bancin Lismawati Lismawati Mifta Ismalia Nani Yuliantini Reza Imam Saiful Saiful Vika Fitranita Wahyu Satria Hidayat Wijayanti, Indah Oktari