Whistleblowing As an Effort to Reduce Fraud Actions


Authors : Mediaty Mediaty; Grace T. Pontoh; Darmawati Darmawati; Halim Usman; Santiadji Mustafa

Volume/Issue : Volume 5 - 2020, Issue 12 - December

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/2KMErEl

Abstract : Whistleblowing behavior is an action to reduce fraud in public sector organizations. Theory of Planned Behavior (TPB) has been used in research on behavior to show that behavior is not completely under the influence of the individual. This study aims to analyze the effect of (1) attitude towards behavior towards intention to do whistleblowing, (2) subjective norm towards intention to do whistleblowing, (3) perceived behavior control on intention to do whistleblowing, and (4) rewarding for intention to do whistleblowing. do whistleblowing. This study uses quantitative methods by distributing questionnaires using google form. The sample of this research is the State Civil Apparatus within the scope of the Southeast Sulawesi Provincial Government. The results showed that attitude towards behavior, subjective norms, perceived behavior control and reward giving have a positive effect on intention to do whistleblowing. This study enrich to the research literature on the intention to do whistleblowing

Keywords : Whistleblowing, Theory of Planned Behavior, Public Sector Organization.

Whistleblowing behavior is an action to reduce fraud in public sector organizations. Theory of Planned Behavior (TPB) has been used in research on behavior to show that behavior is not completely under the influence of the individual. This study aims to analyze the effect of (1) attitude towards behavior towards intention to do whistleblowing, (2) subjective norm towards intention to do whistleblowing, (3) perceived behavior control on intention to do whistleblowing, and (4) rewarding for intention to do whistleblowing. do whistleblowing. This study uses quantitative methods by distributing questionnaires using google form. The sample of this research is the State Civil Apparatus within the scope of the Southeast Sulawesi Provincial Government. The results showed that attitude towards behavior, subjective norms, perceived behavior control and reward giving have a positive effect on intention to do whistleblowing. This study enrich to the research literature on the intention to do whistleblowing

Keywords : Whistleblowing, Theory of Planned Behavior, Public Sector Organization.

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