Sisforma: Journal of Information Systems
Vol 10, No 2: November 2023

The Effect of Internal Organization Factor and Legal Protection on User Intention of Whistleblowing System with Internal Control as Moderation Variable

Theresia Dwi Hastuti (SE. M.Si. Akt. Fakultas Ekonomi dan Bisnis, Universitas Katolik Soegijapranata)
Ridwan Sanjaya (Unknown)
Benediktus Danang Setianto (Unknown)



Article Info

Publish Date
21 Mar 2024

Abstract

This research aims to analyze the influence of perceived organizational support, commitment to the organization, locus of control and law enforcement on whistleblowing intentions with internal control as a moderating variable. The sample for this research was the university academic community who live in Semarang, Central Java, Indonesia, totaling 246 people. This study investigates the motivations of university whistleblowers with the notion that as establishments are required to uphold sound governance practices, colleges ought to be free from fraud. Apart from that, research related to whistleblowing and legal protection moderated by internal control systems at universities is still underrepresented in Indonesia, so this moderation model is the originality of this research. The results of this study show that while organizational commitment, organizational support, and law enforcement have little impact on whistleblower intentions, locus of control does. The impact of legal protection on the desire to come out as a whistleblower may be mitigated by the internal control system. However, the impact of organizational commitment, support, and locus of control on the desire to become a whistleblower cannot be mitigated by the internal control system.

Copyrights © 2023






Journal Info

Abbrev

sisforma

Publisher

Subject

Computer Science & IT Education Engineering Library & Information Science

Description

SISFORMA journal published by the Information Systems Studies Program Faculty of Computer Science Soegiapranata Semarang. to accommodate the scientific writings of the ideas or studies related to information systems. Scope journal Sisforma: Topics that will be published in the journal SISFORMA ...