WHISTLEBLOWING IN GOVERNMENT INSTITUTIONS
نویسندگان
چکیده
This study aims to examine the effect of organizational commitment, personal cost, level seriousness cheating on attitudes towards whistleblowing with interest in conducting as an intervening variable a State Civil Apparatus Indonesian City. uses survey method using primary data obtained from questionnaires. The population this is several government institutions. number samples was 100 respondents taken purposive sampling technique. research model quantitative descriptive analytical methods—data analysis techniques Partial Least Square. Organizational commitment and costs have significant positive intentions. Meanwhile, seriousness, although it has effect, significance value less than 10%. Personal Cost also proven attitude whistleblowing. Although both whistleblowing, intention do not
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ژورنال
عنوان ژورنال: The Accounting journal of Binaniaga
سال: 2023
ISSN: ['2527-4309', '2580-1481']
DOI: https://doi.org/10.33062/ajb.v8i01.18