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The Driver of Whistleblowing Intention and Fraud Prevention: Attitude and The Ethical Culture of The Organization Lukita Tripermata; Syamsurijal AK Syamsurijal AK; Tertiarto Wahyudi; Luk Luk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.91-110

Abstract

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention
The Implementation of Good University Governance in State Universities Rulyanti Susi Wardhani; Taufik Taufik; Luk luk Fuadah; Saadah Siddik
Jurnal Organisasi dan Manajemen Vol. 15 No. 1 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.85 KB) | DOI: 10.33830/jom.v15i1.6.2019

Abstract

This study aims to determine the differences in the implementation of good university governance at state universities in South Sumatra and Bangka Belitung. The state universities were Bangka Belitung University, Sriwijaya University, Sriwijaya State Polytechnic, and Bangka Belitung Manufacturing Polytechnic. The principles of good university governance in this study include governance structure, autonomy, accountability, leadership, and transparency. The respondents of the study were structural officials. Research data were collected using a questionnaire. The analysis used Friedman different test because the groups comprised new and long-established state universities. The results of the analysis indicate that accountability and transparency in the implementation of good university governance in Bangka Belitung University are different from those in Sriwijaya University. Meanwhile, the implementation of good university governance in Sriwijaya Polytechnic is similar to that in Bangka Belitung Manufacturing Polytechnic.