Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing  (Studi Pada PNS BPK Ri)

Bagustianto, Rizki; Kholis, Nur

doi:10.24034/j25485024.y2015.v19.i2.1769

Cited by 25 publications

(51 citation statements)

References 11 publications

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“…It seems that the employees feel that reporting of less serious corruption has low personal reporting cost, so it does not have the impact that would harm themself. The result is consistent with previous studies [7,3,30,37,12,4] that the personal cost of reporting negatively affect intention to commit acts of whistleblowing.…”

Section: Discussionsupporting

confidence: 93%

“…The results are consistent with the theory of planned behavior that perceived behavioral control is an aspect that affects an individual's decision to perform an action. The result of this study confirms the results of previous research [28,3,32,37,4]. Individuals will assess whether the act of whistleblowing will be favorable or unfavorable if he/she does whistleblowing.…”

Section: Discussionsupporting

confidence: 89%

See 1 more Smart Citation

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia

Kuncara

Furqorina

2017

SHS Web Conf.

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Abstract. This research aims to examine the influence of ewuh-pakewuh culture, attitude, perceived behavioral control, personal responsibility for reporting, and personal cost of reporting on the whistleblowing intentions among civil servants in the Directorate General of Taxation and perceived organizational support as moderation variable. This research uses primary data collected through the questionnaire. The data analysis is Structural Equation Model (SEM) with SmartPLS 2.0 software. This study employs a whole population as sample resulting 117 employees of Directorate General of Taxation. This research is divided into two scenarios: less serious corruption case and serious corruption case. The results of this research indicate mixed results. It seems that level of violation might affect the result.

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Section: Discussionsupporting

confidence: 93%

Section: Discussionsupporting

confidence: 89%

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia

Kuncara

Furqorina

2017

SHS Web Conf.

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“…Penelitian terdahulu menunjukkan bahwa kondisi organisasional, seperti ethical climate (Setyawati,et al, 2015;Ahmad, 2011), kondisi individual locus of control (Septianti, 2013;Ab Ghani, 2013;Ahmad, et al,2012), komitmen organisasi (Bagustianto dan Nurkholis, 2015;Aliyah, 2015;Kreshastuti, 2014;Septianti, 2013;Ahmad, et al, 2012), personal cost (Akbar, et al, 2016;Bagustianto dan Nurkholis, 2015;Setyawati, et al,2015;Aliyah, 2015;Winardi, 2014;Septianti, 2013;Alleyne et al, 2013;Kaplan dan Whitecotton, 2001), dan kondisi situasional seperti keseriusan pelanggaran (Bagustianto dan Nurkholis, 2015;Setyawati, et al,2015;Aliyah, 2015;Septianti, 2013;Kaplan dan Whitecotton, 2001) merupakan faktor yang diduga berpengaruh terhadap niat seseorang untuk melaksanakan tindakan whistleblowing.…”

Section: Pendahuluanunclassified

“…Hasil penelitian ini mendukung penelitian Septianti (2013), Setyawati, et al (2015), Bagustianto dan Nurkholis (2015). Para responden beranggapan bahwa seluruh pelanggaran yang disajikan dalam penelitian ini yaitu dalam skenario pelanggaran mengenai penyalahgunaan aset, korupsi, dan kecurangan pelaporan secara keseluruhan merupakan hal yang kurang serius, sehingga memengaruhi mereka untuk kurang terdorong melaksanakan tindakan whistleblowing.…”

Section: Modelunclassified

Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara

Lestari¹,

Yaya²

2017

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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 OctoberNovember 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.Keywords: whistleblowing, fraud, personal cost, ethical climate, locus of control, organizational commitment, civil servant Abstrak: Penelitian ini bertujuan untuk menguji faktor-faktor yang menentukan keinginan melaksanakan tindakan whistleblowing. Subjek penelitian ini adalah aparatur sipil negara (ASN) yang bekerja di Kantor Wilayah Kementerian Keuangan RI di Daerah Istimewa Yogyakarta dan sebanyak 79 responden dipilih berdasarkan metode convenience sampling. Data penelitian diperoleh dengan instrumen berupa survey kuesioner selama bulan Oktober-November 2016. Berdasarkan hasil pengujian regresi linier berganda, diperoleh hasil bahwa pengaruh personal cost dan keseriusan pelanggaran berpengaruh terhadap niat melaksanakan tindakan whistleblowing oleh aparatur sipil negara. Adapun ethical climate-egoism, ethical climate-benevolence, ethical climate-principle, locus of control internal dan komitmen organisasi tidak berpengaruh terhadap niat melaksanakan tindakan whistleblowing oleh aparatur sipil negara tersebut.Kata Kunci: whistleblowing, fraud, ethical climate, locus of control, komitmen organisasi, personal cost, aparatur sipil negara. PENDAHULUANBerbagai kasus pelanggaran etika di bidang akuntansi yang melibatkan orang internal organisasi telah terjadi di dunia. Salah satunya adalah kasus Enron yang terjadi di Amerika. Dewan Direksi Enron telah melakukan berbagai kecurangan berupa manipulasi akuntansi (Curwen, 2003). Hal tersebut diwujudkan dalam bentuk transaksi off balance sheet dan penetapan kompensasi yang tinggi bagi eksekutif perusahaan. Hal ini berarti bahwa Dewan Direksi Enron telah menyalahgunakan kepercayaan para pemegang sahamnya dan merugikan kepentingan para pemegang sahamnya. Kasus yang melibatkan adanya pelanggaran etika dalam akuntansi ini memicu Sherron Watkins seorang Eksekutif Enron menjadi seorang whistleblower dan mengungkapkan skandal tersebut. Akibat dari

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“…Being a whistleblower is not easy (Bernardi, Larkin, et al, Rustiarini and Sunarsih 2015, Septianti 2013, Layn 2011, Bagustianto and Nurkholis 2015. It takes courage and strong conviction to do so, because the whistleblower will possibly get terror and threats from those who are not pleased with his existence.…”

Section: Introductionmentioning

confidence: 99%

Exploring the courage of accounting students in disclosing fraud

Wardani

Yuhertiana

2017

TIAR

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Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing (Studi Pada PNS BPK Ri)

Abstract: This research aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost,and seriousness of wrongdoing on the whistle-blowing intentions among civil servants in the Supreme Audit Board of the Republic of Indonesia (BPK RI)

Cited by 25 publications

References 11 publications

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia

Determinants of Internal Whistleblowing Intentions in Public Sector: Evidence from Indonesia

Whistleblowing Dan Faktor-Faktor Yang Mempengaruhi Niat Melaksanakannya Oleh Aparatur Sipil Negara

Exploring the courage of accounting students in disclosing fraud

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