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Determinants of internal whistleblowing intentions in public sector: evidence from Indonesia


Kuncara W., Ari and Furqorina, Rizka and Payamta, Payamta (2017) Determinants of internal whistleblowing intentions in public sector: evidence from Indonesia. In: 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference), 20-22 November 2016, Kuching, Sarawak.

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Abstract

This research aims to examine the influence of ewuh-pakewuh culture, attitude, perceived behavioral control, personal responsibility for reporting, and personal cost of reporting on the whistle blowing intentions among civil servants in the Directorate General of Taxation and perceived organizational support as moderation variable. This research uses primary data collected through the questionnaire.The data analysis is Structural Equation Model (SEM) with SmartPLS 2.0 software. This study employs a whole population as sample resulting 117 employees of Directorate General of Taxation. This research is divided into two scenarios: less serious corruption case and serious corruption case.The results of this research indicate mixed results.It seems that level of violation might affect the result.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in SHS Web of Conferences 34, 01002 (2017) Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia (UUM)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 22 Feb 2017 08:12
Last Modified: 22 Feb 2017 08:12
URI: http://repo.uum.edu.my/id/eprint/20989

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