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Journal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Putriana, Astia; Hariadi, Bambang; Prihatiningtias, Yeney Widya
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 Desember 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from financial department and procurement services department in Banjarmasin municipal government. The sample of this study are 104 respondents, obtained using saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education have no effect on civil servant’s whistleblowing intention. The study also finds that whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain an insight regarding the policy that can improve whistleblowing intention.
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Astia Putriana; Bambang Hariadi; Yeney Widya Prihatiningtias
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1270.909 KB) | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.
FACTORS AFFECTING INTENTION ON WHISTLEBLOWING: AN ANALYSIS ON MODERATED MODEL OF WHISTLEBLOWING CHANNEL Astia Putriana; Bambang Hariadi; Yeney Widya Prihatiningtias
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 2 December 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i2.218

Abstract

The purpose of this study is to examine and to provide empirical evidence of the effect of personal responsibility, personal cost, and education on whistleblowing intention, as well as the impact of whistleblowing channel in influencing personal cost on whistleblowing intention. The populations of this study are civil servants (ASN) from the financial department and procurement services department in Banjarmasin municipal government. The sample of this study is 104 respondents, obtained using the saturated sampling technique. Questionnaire data of this research is analyzed using the Partial Least Squares (PLS). The result shows that civil servants consider their personal responsibility as they intend to blow the whistle. Yet, the study finds that personal cost and education do not affect civil servant's whistleblowing intentions. The study also finds that the whistleblowing channel is unable to moderate the effect of personal cost on whistleblowing intention. These findings help to obtain insight regarding the policy that can improve whistleblowing intention.