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All Journal E-JURNAL AKUNTANSI
Gusti Ayu Diah Laksmi Ismawijayanthi
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Persepsi Karyawan Mengenai Whistleblowing System terhadap Pencegahan Fraud dengan Perilaku Etis sebagai Variabel Intervening Gusti Ayu Diah Laksmi Ismawijayanthi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p14

Abstract

This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention. Keywords: Whistleblowing; Fraud; Ethical Behavior
Co-Authors I Gusti Ayu Made Asri Dwija Putri