Faktor Faktor yang Mempengaruhi Pegawai Negri Sipil Untuk Melakukan Tindakan Whistleblowing (Studi Empiris Pada BPK Sumatera Barat)

Riri Sari - Jurusan akuntansi Fakultas Ekonomi UNP

Abstract



This study aims to determine and examine the effect of Attitude on whistleblowing, Organizational Commitment, Personal Cost, Seriousness of Fraud on interest to conduct whistleblowing. (empirical study on Badan Pemeriksa Keuangan of   Sumatera Barat). The measuring instrument used in this study using Likert scale. This type of research is a causal associative study. The population in this study was all auditors ofBPK West Sumatera, while the sample of the study was determined by random sampling method to obtain 34 people as a sample. The type of data used is primary data. The analysis used in this research is multiple regression analysis. The  results  showed  that  Attitudes  doesn’t  have  a  significant  influence  on  interest  in  doing whistleblowing . Organizational Commitment has no effect on interest in doing whistleblowing. Personal Cost has a significant influence on the interest to conduct whistleblowing. The Seriousness of Fraud does not have any influences on interest to conduct whistleblowing .

 

Keywords:  interest  in doing  whistleblowing,attitude on whistleblowing,organizational commitment,personal cost,seriousness of fraud


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