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All Journal E-Jurnal Akuntansi Universitas Udayana Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Peradaban
Nispa Sari
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Palopo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud Mardah Mardah; Zikra Supri; Nispa Sari
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p13

Abstract

This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents were used as research samples. The sample is local officials who work at the PUPR and BPKAD offices. The data analysis technique was carried out using multiple linear regression analysis method with SPSS V.22 application. The results of the study indicate that the seriousness of fraud affects the whistleblowing intention of the regional apparatus of Palopo City. Meanwhile, organizational commitment and personal costs have no effect on the intention of whistleblowing fraud by the Palopo City apparatus. Keywords : Organizational Commitment; Fraud Seriousness Level; Personal Costs; Intention of Whistleblowing Fraud.
Co-Authors Altri Wahida firda firda Izal Zahran Mardah Mardah Rifqa Ayu Dasila Rifqa Ayu Dasila Septiani Septiani Sulisda Parinding Zikra Supri