JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Vol 3, No 3 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Determinan Niat untuk Melakukan Whistleblowing pada Pemerintah Daerah

Yesi Mutia Basri (Universitas Riau)
Merri Agustin (Universitas Riau)
Edfan Darlis (Universitas Riau)



Article Info

Publish Date
08 Dec 2020

Abstract

This study aims to determine the factors that influence the intentions of government employees to do withlowing. This research examines Effect of personal cost of reporting, level of seriousness of fraud, organizational commitment and professional commitment on the intention to do whistleblowing. The population in this study were all staff / employees at OPD Kuantan Singingi. The sampling method used in this study was the purposive sampling and using the sample of 72  civil servants from 24 different OPD. The results of  regression analysis  show that personal cost affects the intention to do whistleblowing. 2) the level of seriousness of fraud affects the intention to do whistleblowing. 3)  organizational commitment affects the intention to do whistleblowing. 4)  professional commitment affects the intention to do whistleblowing. This research has a contribution in reducing fraud in government

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Journal Info

Abbrev

JABI

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting ...