Penelitian ini memiliki tujuan untuk mengetahui pengaruh Whistleblowing System, Gaya Kepemimpinan, Digitalisas, Budaya Organisasi dan Fungsi Audit Internal Terhadap Perencanaan Strategis. Studi menggunakan tinjauan berbagai literatur tentang Strategis yang tersedia pada database. Penggunaan database elektronik dilakukan dengan memasukkan kata kunci yaitu “Whistleblowing System”, “Kepemimpinan”,...

Abstract The issue of whistleblowers is one great interest and controversy because EU Directive (EU) 2019/1937 the European Parliament Council 23 October 2019 on protection persons who report breaches Union law. While English meaning “whistleblowing” inherently positive not associated with anything negative, Polish translation word, “ sygnalista ”, often does evoke associations. Blowing whistle...

Abstrak: Persepsi Karyawan di Direktorat Pengelolaan Kas Negara Kementerian Keuangan Jakarta pada Fenomena Bystander Effect dan Whistleblowing Terhadap Fraud Akuntansi. Tujuan penelitian ini untuk mengetahui pengaruh dari sikap bystander effect terhadap terjadinya fraud akuntansi whisteleblowing akuntansi. Populasi dalam adalah semua karyawan yang bekerja Jenderal Perbendaharaan Jakarta. Teknik...

Inquiries in the UK into mistreatment of older people by healthcare employees over the last 30 years have focused on introducing or supporting employee whistle-blowing. Although whistle-blowers have made an important contribution to patient safety it remains a controversial activity. The fate of whistle-blowers is bleak, often resulting in personal and professional sacrifices. Here we draw on t...

Abstract In November 2019 the EU Whistleblower Directive came into force. Whistleblowing has been described as a human right and freedom fundamental to democracy. But it is not always straightforward understand concrete cases of reporting wrongdoing in terms abstract political philosophy. This paper uses discussion between Berlin Skinner about what negative is, theoretical framework struggles c...

The aim of this study is to examine the impact trust on relationship between ethical leadership and internal whistleblowing intention. was motivated by lack willingness organization members blow whistle misconduct or unethical action internally compared external whistleblowing. crucial, particularly prevent negative impacts organization's performance reputation. Using a quantitative method thro...

Fraud cases that occur in Indonesia have fluctuated every year and 2020 the number of state losses due to fraud is largest last five years. The purpose this study was determine effect internal factors (experience professional skepticism) external (whistleblowing time budget pressure) on ability auditors detect fraud. Sampling using a survey method form questionnaire given respondents, namely in...

The aims of this research were to verify the effect Internal control, Whistleblowing system, and organizational commitment on Fraud prevention; whether individual morality moderate prevention. method uses explanatory research, data collection techniques use primary obtained from distributing questionnaires. sample consisted 100 employees at state-owned banks consisting Bank BNI, BRI, BTN, Mandi...