E-Jurnal Akuntansi
Vol. 33 No. 4 (2023)

Employee Perceptions Regarding the Whistleblowing System on Fraud Prevention with Ethical Behavior as an Intervening Variable

Gusti Ayu Diah Laksmi Ismawijayanthi (Faculty of Economics and Business, Udayana University, Indonesia)
I Gusti Ayu Made Asri Dwija Putri (Faculty of Economics and Business, Udayana University, Indonesia)

Article Info

Publish Date
30 Apr 2023

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.

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Journal Info
E-Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...