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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Pembangunan Journal of Business and Information System wacana equiliberium (jurnal pemikiran penelitian ekonomi) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat AKMENIKA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Indian Journal of Forensic Medicine & Toxicology Sustainable : Jurnal Akuntansi Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Accounting and Financial Issue
Arief Hidayatullah Khamainy
Universitas Wiraraja
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Riset Terapan Akuntansi

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FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI UNTUK MELAKUKAN WHISTLEBLOWING INTERNAL PADA OPD DI KABUPATEN SUMENEP Arief Hidayatullah Khamainy; Moh Faisol
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4719349

Abstract

The practice of whistleblowing is very important, but in fact the intention to carry out this practice is still rare in Indonesia because someone who is supposed to be a whistleblower prefers to be silent rather than having to report fraud in the hope that they feel more secure in their position if they do not carry out this practice, whistleblowing practice is needed to reveal the existence of fraud in an organization. This study aims to analyze and examine the factors that influence the intention to conduct internal whistleblowing at OPD in Sumenep Regency. These factors are relativism ethical orientation, moral intensity, organizational commitment and professional identity. Quantitative methods are used in this research. The data process is by using the survey method. The population used in this study were all OPDs of Sumenep Regency which connected 25 OPDs. The sample selection in the study used a saturated sampling method. The data analysis in this study used multiple linear regression with the SPSS version 20 program. The results showed that all factors used in this study were factors that encouraged a person “to carry out internal whistleblowing intentions, so that all hypotheses in this study were accepted.
Co-Authors Anik Anekawati Astri Furqani Cakranegara, Pandu Adi Dessy Novitasari Laras Asih Dina Kurniawati Febri Achmad Faraid Fitri Astuti Indrawati, Andi Lulu Amalia Nusron Mahrus Ali Maurena Ayu Afristia Mekar Meilisa Amalia Moh. Faisol Mohammad Rofik Nyoman Serikat Putra Jaya Pujiyono Rusnani Rusnani Syahril . Taufik Hidayat