Shonhadji, Nanang (2022) Is Whistleblowing an Ethical Practice? The Research and Community Services (PPPM) STIE Perbanas Surabaya, collaborating with the Indonesian Institute of Accountants - Educator Accountants Compartment (IAI-KAPd) and Indonesian Management Forum (FMI), Surabaya.
|
Text
2022_VENTURA_TURNITIN.pdf Download (3MB) | Preview |
|
|
Text
2022_VENTURA_REVIEWER 1.pdf Download (94kB) | Preview |
|
|
Text
2022_VENTURA_REVIEWER 2.pdf Download (44kB) | Preview |
|
|
Text
2022_KORESPONDENSI VENTURA.pdf Download (1MB) | Preview |
Abstract
Whistleblowing is susceptible to risks and ethical dilemmas in practice. It is not easy for members of an organization to become whistleblowers. The purpose of this study is to prove whether whistleblowing intention is a form of ethical practice. The empirical quantitative method was used for this study. The research samples were employees and auditors at the East Java Inspectorate. The use of Partial Least Square analysis techniques followed the collection of data through the distribution of questionnaires. The study results inform that whistleblowing intention was an ethical practice that was perceived and experienced by the whistleblower. Ethical sensitivity does not affect whistleblowing intention. In contrast, moral ethics, professional ethics, and ethical confidentiality affect whistleblowing intention. Ethical sensitivity has no effect because respondents believe that it is highly dependent on the sensitivity of the whistleblower’s attitude toward making decisions. The results of this study have contributed to strengthening the creation of a good whistleblowing system with definite legal protection guarantees provided by organizations and the state.
| Item Type: | Other |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS |
| Divisions: | Lecturer |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 03 Feb 2023 07:38 |
| Last Modified: | 02 May 2023 04:09 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/5283 |
Actions (login required)
 |
View Item |