Jurnal Reviu Akuntansi dan Keuangan
Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan

Anteseden Intensi Menggunakan Whistleblowing System

Muhammad Sufyan Juliandi Indra Jaya (Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, Indonesia)
Lilik Handajani (Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, Indonesia)
Dwi Putra Buana Sakti (Fakultas Ekonomi dan Bisnis, Universitas Mataram, Mataram, Indonesia)



Article Info

Publish Date
25 Dec 2022

Abstract

This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs to West Lombok district government employees. This research is categorized as quantitative research, using research samples on probability sampling and using the approach of purposive sampling. Sources were chosen purposively based on predetermined criteria, namely 1 PPK (Commitment Making Official), 1 Treasurer, and 2 Employees/staff from each Regional Apparatus Organization (OPD). The research data was processed by statistical tests using multiple linear regression methods. This study shows that planned behavior, reporting channel anonymity, and personal cost affects the intention to use the whistleblowing system. This research complements the related previous research literature on whistleblowing systems in government as well as provides new literature on impact planned behavior, reporting channel anonymity, and personal cost. This research has implications for reporting channels anonymously available can convince employees of protection and need to be disseminated to all employees so that they can be used effectively. In addition, if employees have the opportunity to avoid personal costs As a result of retaliation, employees within the organization will use a whistleblowing system that can protect their identity.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...