WHISTLEBLOWING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT MELAKSANAKANNYA OLEH APARATUR SIPIL NEGARA

Autor:	Rohmaida Lestari, Rizal Yaya
Jazyk:	English<br />Indonesian
Rok vydání:	2017
Předmět:	whistleblowing fraud personal cost ethical climate locus of control organizational commitment civil servant. Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Zdroj:	Jurnal Akuntansi, Vol 21, Iss 3, Pp 336-350 (2017)
Druh dokumentu:	article
ISSN:	1410-3591 2549-8800
DOI:	10.24912/ja.v21i3.265
Popis:	This research aims at examining determinants of whistleblowing intentions by civil servants. The subject of this research is civil servants who work at the Ministry of Finance in Yogyakarta Regional Office whom 79 were selected based on convenience sampling method. Data were collected through questionnaire survey during October-November 2016. Based on multiple regression analysis, the result shows that personal cost and fraud seriousness are significant in influencing whistleblowing intentions by the civil servants. On the other hand ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, internal locus of control and organizational commitment are not significant.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/cf408334a88a49ecbd7bb8085bbff60c Zobrazit plný text záznamu View record in DOAJ