Persepsi Karyawan Mengenai Whistleblowing System terhadap Pencegahan Fraud dengan Perilaku Etis sebagai Variabel Intervening
| Main Authors: | Ismawijayanthi, Gusti Ayu Diah Laksmi, Putri, I Gusti Ayu Made Asri Dwija |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2023
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| Online Access: |
https://ojs.unud.ac.id/index.php/akuntansi/article/view/86709 https://ojs.unud.ac.id/index.php/akuntansi/article/view/86709/49559 |
Daftar Isi:
- This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention. Keywords: Whistleblowing; Fraud; Ethical Behavior