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Analisis Faktor-Faktor Yang Mempengaruhi Minat PegawaiNegeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing Internal

Sasmita, Indi (2019) Analisis Faktor-Faktor Yang Mempengaruhi Minat PegawaiNegeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing Internal. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The Whistleblowing system is one effective way to prevent and combat practices that are contrary to ethics and applicable rules. Where an important role is needed from a whistleblower as a "whistle blower" from deviant actions and detrimental to the company. The system becomes useless when there is no desire or intention to report known acts of fraud or fraud. This study aims to obtain information and empirical evidence of the influence of ethical climate ego, ethical climate principles, locus of control and personal costs on the interest of civil servants to conduct internal whistleblowing. Respondents in this study were PNP KPp Karangpilang Surabaya City using convenience sampling sampling methods, respondents in this study were as many as 70 civil servants who worked at Karangpilang KPP, Surabaya City. The method used in this study is a quantitative method, with multiple linear analysis using the PLS-SEM test technique. The test results indicate that the ethical climate principle and locus of control do not affect the intensity of internal whistleblowing, while the ethical climate egoism and personal cost influence the intensity of internal whistleblowing. The results of this study are expected to enrich the literature to develop science and also as a material consideration for KPP Karangpilang Surabaya in implementing the whistleblowing system policy. Keywords: internal whistleblowing, ethical climate egoism, ethical climate principle, locus of control and personal cost.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 11 Sep 2019 03:03
Last Modified: 11 Sep 2019 03:03
URI: http://eprints.perbanas.ac.id/id/eprint/4493

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