Anteseden Intensi Menggunakan Whistleblowing System

نویسندگان

چکیده

This article aims to analyze the influence of planned behavior, reporting channels anonymously, and personal costs West Lombok district government employees. research is categorized as quantitative research, using samples on probability sampling approach purposive sampling. Sources were chosen purposively based predetermined criteria, namely 1 PPK (Commitment Making Official), Treasurer, 2 Employees/staff from each Regional Apparatus Organization (OPD). The data was processed by statistical tests multiple linear regression methods. study shows that channel anonymity, cost affects intention use whistleblowing system. complements related previous literature systems in well provides new impact cost. has implications for anonymously available can convince employees protection need be disseminated all so they used effectively. In addition, if have opportunity avoid As a result retaliation, within organization will system protect their identity.

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ژورنال

عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan

سال: 2022

ISSN: ['2615-2223', '2088-0685']

DOI: https://doi.org/10.22219/jrak.v12i3.23238