Behavioral Accounting Journal
Vol. 5 No. 1 (2022): Behavioral Accounting Journal

Whistleblowing System, Gaya Kepemimpinan, Digitalisasi, Budaya Organisasi dan Fungsi Audit Internal Terhadap Perencanaan Strategis

Gatot Wahyu Nugroho (Universitas Pancasila, Indonesia)
Nurmala Ahmar (Universitas Pancasila, Indonesia)



Article Info

Publish Date
30 Jun 2022

Abstract

This study aims to determine the effect of the Whistleblowing System, Leadership Style, Digitalization, Organizational Culture and Internal Audit Functions on Strategic Planning. This study uses a review of various literatures on Strategic Planning available in various electronic databases. The use of electronic databases is carried out by entering keywords, namely "Whistleblowing System", "Leadership", "Digitalization", "Organizational Culture", "Internal Audit Function", and "Strategic Planning". The results of the literature review show that the Whistleblowing System has an effect on preventing fraud that can hinder the achievement of the strategic plans. Leadership style affects the achievement of strategic plans if the leader is able to motivate his employees. Digitalization is able to help achieve strategic plans by utilizing technology for operational and marketing convenience and accountability. Organizational culture is able to make individuals committed to helping the achievement of strategic plans. The Internal audit function also helps oversee the organization's operations so that strategic planning can be realized.

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Journal Info

Abbrev

baj

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

An objective of Behavioral Accounting Journal (BAJ) is to publish the high quality articles of behavioral accounting research from various paradigm, both mainstream or non mainstream. Specifically, BAJ accepts the articles of behavioral research in the areas: - Financial Accounting - Taxation - ...