Can Retaliation Moderate The Influence Of Personal Cost, Professional Commitment And Ethical Environment On Pns Interest In Whistleblowing?
نویسندگان
چکیده
This study aims to determine whether the retaliation variable can moderate personal cost, professional commitment, and ethical environment variables in interest of Civil Service Inspectorate Sidoarjo Regency whistleblowing. uses primary data while samples are taken by random sampling distributing questionnaires through google form get 45 respondents. indicates that commitment have a significant effect on Still, costs stated no effect. The influence cost So it be concluded there is quasi-moderation, which means moderates relationship between independent dependent at same time becomes variable. results this very useful for Inspectorate; besides that, research provides input so improves whistleblowing system flow internal employees themselves.
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ژورنال
عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan
سال: 2021
ISSN: ['2615-2223', '2088-0685']
DOI: https://doi.org/10.22219/jrak.v11i2.16902