Tindakan Whistleblowing dan Faktor Faktor yang Mempengaruhinya
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui pengaruh sensitivitas etis, locus of control dan personal cost terhadap tindakan whistleblowing baik secara parsial maupun simultan. menggunakan metode deskriptif asosiatif dengan pendekatan sensus pada staf SPI Akuntansi keuangan di Perusahaan Daerah Kota Bandung. Hasil penelitian menunjukkan bahwa: (1) Sensitivitas Etis berpengaruh positif hubungan sedang (2) Locus Control yang kuat (3) Personal Cost negatif sangat (4) Etis, Control, signifikan simultan Whistleblowing kuat.
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ژورنال
عنوان ژورنال: Jurnal Sikap (Sistem Informasi, Keuangan, Auditing dan Perpajakan)
سال: 2022
ISSN: ['2599-1876', '2541-1691']
DOI: https://doi.org/10.32897/jsikap.v6i2.1307