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"[ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh etika terhadap niat melakukanwhistleblowing dengan menggunakan locus of control sebagai variabelmoderating. Model analisis yang digunakan dalam penelitian ini adalah regresilinier berganda, analisa ini didasarkan pada hasil kuesioner yang dapat diolahsebanyak 123 responden yang bersal dari auditor Badan Pengawasan Keuangandan Pembangunan (BPKP) Provinsi Riau, pegawai Dinas Pekerjaan UmumProvinsi Riau, dan pegawai Dinas Dispora Provinsi Riau. Penelitian inimembuktikan bahwa etika berpengaruh positif secara signifikan terhadap niatmelakukan whistleblowing dan locus of control dapat memoderasi pengaruh etikaterhadap niat melakukan whistleblowing. Penelitian ini juga memberi kesimpulanbahwa etika auditor BPKP lebih tinggi dibandingkan dengan etika pegawai Dinas.Disamping itu, pengaruh demografi tingkat pendidikan dan masa kerja padaresponden auditor berpengaruh terhadap etika auditor, sedangkan pengaruhdemografi pada tingkat pendidikan pada responden non auditor tidak berpengaruhterhadap etika responden. Tetapi lama masa keja pada responden non auditorberpengaruh terhadap etikanya.

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ABSTRACTThe purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor?s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics.;The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor?s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics.;The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor’s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics., The purpose of this study to examine the influence of ethics to do whistleblowingintentions by using locus of control as a moderating variable. Model analysis usein this study is multiple linear regression, this analysis is based on the results ofthe questionnaire which can be processed as much as 123 respondents who comefrom Finance and Development Supervisory Agency (BPKP) auditor's RiauProvince, Civil Servant in Dinas Pekerjaan Umum, dan Civil Servant in DinasDispora in Riau Province. This study proves that ethics significantly positiveeffect on the intention do whistleblowing, whereas locus of control can moderatethe influence of ethics to do whistleblowing intentions. This study also suggeststhat the BPKP auditor’s ethics higher than the ethics of Service employee. Inaddition, demographics influence on the level education and years of service ofthe respondents auditor can affect the auditor ethics, while the influence ofdemographics on education level of respondents non auditor can not affect theethics of respondents non auditor. But, years of service on respondents nonauditor influence on their ethics.]"

"ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh komitmen profesional dan locus of control auditor internal terhadap intensi untuk melakukan whistleblowing serta menguji pengaruh kesadaran etis sebagai variabel pemoderasi atas hubungan tersebut. Analisis data yang digunakan adalah analisis regresi linier dan analisis regresi hierarkial. Populasi dari penelitian ini adalah seluruh auditor internal pemerintah di lingkungan Inspektorat Jenderal Kementerian Keuangan. Sampel penelitian dipilih dengan metode purposive sampling. Teknik pengumpulan data dilakukan dengan kuesioner dan wawancara untuk mengkonfirmasi hasil kuesioner. Hipotesis yang disusun dalam penelitian ini meliputi empat hipotesis. Penelitian ini memberikan bukti secara empiris bahwa komitmen profesional dan locus of control auditor internal mempunyai pengaruh yang signifikan terhadap intensi melakukan whistleblowing. Selain itu, penelitian ini juga memberikan bukti empiris bahwa kesadaran etis bukan merupakan variabel yang memoderasi pengaruh komitmen profesional auditor dan locus of control auditor internal terhadap intensi melakukan whistleblowing.

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ABSTRACTThis research aims to examine the internal auditor rsquo s professional commitment and locus of control toward whistleblowing intention and ethical awareness as the moderating variable. This research uses linier regression analysis dan hierachial regression analysis to examine four hypothesis. The population of this research are all internal auditors in Inspektorat Jenderal Kementerian Keuangan. Purposive sampling technique is used to get the sample of this research. The data are collected from questionnaire and interview. The auditor internal rsquo s professional commitment and locus of control have significant effect toward whistleblowing intention. But its effect are not moderated by ethical awareness."

"ABSTRAKPenelitian ini bertujuan untuk menyelidiki hubungan antara religiositas dengan intensi melakukan whistleblowing. Islamic Religiosity Scale digunakan untuk mengukur tingkat religiositas dengan memisahkan antara dua dimensi yaitu kepercayaan terhadap Islam Islamic belief dan praktik perilaku berislam Islamic behavior . Untuk mengukur intensi seseorang dalam melakukan whistleblowing, digunakan tiga kasus yang diikuti oleh beberapa pertanyaan. Data dikumpulkan melalui penyebaran kuesioner terhadap 162 orang pekerja, baik di sektor publik maupun swasta, yang beragama Islam di Indonesia. Pengambilan data dilakukan selama satu bulan, selama bulan April 2018. Melalui regresi linier, didapatkan hubungan positif yang signifikan antara religiositas dengan dimensi kepercayaan terhadap Islam Islamic belief dan praktik perilaku berislam Islamic behavior terhadap intensi melakukan whistleblowing. Seseorang dengan tingkat religiositas yang lebih tinggi akan memiliki intensi yang lebih tinggi untuk melakukan whistleblowing. Sebaliknya, seseorang dengan tingkat religiositas yang lebih rendah akan memiliki intensi yang lebih rendah pula dalam melakukan whistleblowing. Penelitian ini memiliki implikasi berupa pertimbangan bagi para pemberi kerja agar mendukung dan melaksanakan berbagai upaya yang dapat meningkatkan religiositas karyawan, sehingga intensi karyawan untuk melakukan whistleblowing sebagai bentuk dari pengendalian anti kecurangan semakin besar.

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ABSTRACTThis study aims to examine the relationship between religiosity towards whistleblowing intention. Islamic Religiosity Scale is used to measure the level of religiosity by separating the two dimensions, Islamic belief and Islamic behavior. To measure someone intentions in doing whistleblowing, three cases were followed by several questions. Data were collected through questionnaires distributed to 162 workers, both public and private, who were Muslims in Indonesia. Data were collected for one month during April 2018. Through linear regression, there was a significant and positive correlation between religiosity with the two dimensions, Islamic belief and Islamic behavior, towards whistleblowing intention. Someone with a higher level of religiosity will have a higher intention to do whistleblowing. Conversely, someone with a lower level of religiosity will have a lower intention to do whistleblowing. This study has implications in the form of consideration for employers to support and implement various efforts that can improve employees rsquo religiosity level, so that employees intention to do whistleblowing as a form of anti fraud control becoming higher."

"ABSTRAKPhenomena in public phenomena in public accountant that client pressure exists in an audit conflict situation are prevalent in . the audit environment. Theoretical linkages between personality, ethical reasoning and ethical behavior were interesting to study. This paper studies those phenomena with behavioral research in accounting. This paper investigates the interaction effects of locus of control, professional commitment, audit experience and ethical reasoning on the behavior of public accountants in the audit conflict situation. The data were collected through mail survey from fifty-two public accountants from CPA firm in DKI Jakarta, Semarang, and Surabaya. The convenience sampling method was used in this research because the population of public accountants' :hat worked in CPA .firm was unknown. The analyses technique was multiple regressions. The results of this research showed that the variables locus of control, professional commitment and ethical reasoning provides a better explanation for audit practice in a public accountants ' ethical decision-making. Other results qf this research show that audit experience have not interaction effect to explain audit practice in a public accountants 'ethical decision-making."

"Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris tentang pengaruh komitmen profesional dan sosialisasi antisipatif terhadap perilaku whistleblowing pada mahasiswa akuntansi di FEB UI. Data yang telah berhasil dikumpulkan akan diolah menggunakan multiple regression di SPSS versi 23. Hasil penelitian menunjukkan bahwa komitmen Profesional dan Sosialisasi Antisipatif mempengaruhi perilaku Whistleblowing pada mahasiswa akuntansi di FEB UI, yaitu semakin besar Komitmen Profesional dan Sosialisasi Antisipatif, semakin besar perilaku mahasiswa untuk melakukan Whistleblowing.

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This research aims to obtain empirical evidence regarding the influence of professional commitment and anticipatory socialization towards whistleblowing among undergraduate accounting students, specifically, to those who are enrolled as a student in FEB UI. The collected data will be analyzed using multiple regressions using SPSS version 23.

The results indicated that professional commitment and anticipatory socialization affect whistleblowing intentions among undergraduate accounting students in FEB UI, suggesting that the higher the professional commitment and anticipatory socialization, the higher the intentions to blow a whistle among the students."

"ABSTRAKWhistleblowing memiliki peran penting dalam mengungkapkan pelanggaran yang terjadi dalam organisasi. Penelitian ini bertujuan untuk menguji pengaruh faktor individu dan situasi terhadap niat pegawai untuk melakukan whistleblowing dengan persepsi dukungan organisasi sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dengan convenience sampling dari 286 pegawai di sektor publik yang dianalisis memakai regresi berganda. Hasil dari penelitian ini menunjukkan persepsi dukungan organisasi berpengaruh signifikan sebagai variabel moderasi yang memperlemah pengaruh faktor individu terhadap niat whistleblowing pegawai.

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ABSTRACTWhistleblowing has an important role in revealing wrongdoing that occur within organization. The purpose of this study is to examine the influence of individual factors and situations on employee intentions to do whistleblowing with the perception of organizational support as a moderating variable. Utilizing quantitative methods with convenience sampling of 286 employees in the public sector who were analyzed using multiple regression. The results of this study indicate the perception of organizational support has a significant effect as moderation that weakens the influence of individual factors on the intention of whistleblowing employees."

"Tesis ini membahas tentang konsep whistleblowing system dalam birokrasi pemerintah di Indonesia. Hal ini menarik diperbincangkan dengan dua alasan, pertama, maraknya tindak pidana korupsi akhir-akhir ini yang notabene terjadi didalam birokrasi, menempatkan whistleblowing system menjadi sarana yang memberikan solusi bagi pelapor untuk menyampaikan laporan atas pelanggaran yang diketahuinya secara aman. Kedua, whistleblowing system sendiri masih terbilang baru di Indonesia dan meskipun beberapa lembaga negara serta lembaga pemerintah telah menerapkannya, kenyataannya whistleblowing system belum secara merata diterapkan pada semua lembaga negara dan lembaga pemerintah baik di lapangan kekuasan eksekutif, legislatif maupun judikatif. Whistleblowing system menjadi penting karena dapat dijadikan sebagai early warning system bagi penyelenggara negara terhadap potensi-potensi dampak masif dari suatu pelanggaran yang terjadi dalam birokrasi. Whistleblowing system dalam kasus-kasus tindak pidana korupsi berpotensi untuk mengungkap tindak pidana korupsi yang terjadi dilingkungan birokrasi sehingga pelaku dapat diproses sesuai dengan ketentuan hukum serta kerugian negara akibat pelanggaran yang terjadi dapat dikembalikan kepada negara. Whistleblowing system juga penting untuk mewujudkan good governance yang dicita-citakan dalam reformasi birokrasi Indonesia. Dalam menyusun tesis ini, Penulis menggunakan metode penelitian yuridis-normatif yaitu melakukan studi hukum yang dalam implementasinya selalu dibingkai oleh dotrin-doktrin hukum. Kesimpulan yang diperoleh dari penelitian ini yaitu tidak ada konsep whistleblowing system yang secara tegas diatur dalam peraturan perundang-undangan di Indonesia saat ini, namun sebenarnya telah ada lembaga negara dan lembaga pemerintah yang dapat berperan dalam mewujudkan whistleblowing system yang ideal dan mampu berperan dalam mewujudkan Tata Kepemerintahan Yang Baik (Good Governance).

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This thesis discusses the concept of whistle blowing systems in the government bureaucracy in Indonesia. Whistle blowing system is becoming important, because it can be an early warning system for state officials on the potential impact of massive violations within the bureaucracy. Whistle blowing system, in cases of corruption, has the potential to reveal its cases that occurred within the bureaucracy, so that the perpetrators can be processed in accordance with the provisions of law and the losses caused by its occurrence may be returned to the state. Whistle blowing system is also important for creating good governance which is be desired in the Indonesian bureaucratic reform. In preparing this thesis, the author uses juridical-normative research methods by conducting legal research in which in its implementation is always framed by the doctrines of law. The conclusions derived from this study is the absence of the concept of whistle blowing system that is strictly regulated in the legislation in Indonesia at this time, but in practice, there are some state institutions and government agencies that may have roles in creating the ideal whistle blowing system and able to participate in creating the Good Governance."

"Penelitian ini bertujuan untuk menganalisis penerapan whistleblowing system yang dilakukan oleh Kementerian Keuangan. Whistleblowing System merupakan salah satu alat deteksi yang dapat mengungkap tindakan kecurangan di Kementerian Keuangan. Penelitian ini berfokus pada penerapan whistleblowing system yang dimiliki oleh Kementerian Keuangan serta bagaimana peranan whistleblowing system tersebut sebagai bagian dari pelaksanaan pengendalian intern serta sebagai upaya untuk mewujudkan good public governance di Kementerian Keuangan. Penerapan whistleblowing system di Kementerian Keuangan telah memenuhi unsur-unsur pedoman whistleblowing system serta asas-asas good public governance.

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This study aims to analyze the implementation of a whistleblowing system ini the Ministry of Finance. The Whistleblowing System is one of the tools that can detect frauds at the Ministry of Finance. This study focussion on the whistleblowing system held by the Ministry of Finance and how is the role of whistleblowing system as part of internal control and also as an implementation of good public governance in the Ministry of Finance. The implementation of whistleblowing system in the Ministry of Finance has fulfilled the elements of the whistleblowing system guidelines as well as the principles of good public governance."

"ABSTRAKPenelitian ini menguji intensi whistleblowing karyawan di salah satu BUMN diIndonesia dengan menyajikan beberapa skenario kecurangan untuk meneliti pengaruhdari kecurangan dan faktor situasional; seperti tipe kecurangan, materialitas,kesadaran pelaku, dan kesadaran karyawan lain; pada intensi whistleblowing. Masihbelum banyak bukti tentang faktor yang mempengaruhi intensi calon whistlebloweruntuk melaporkan kecurangan, khususnya dalam konteks faktor situasional. Hasil daripenelitian ini mengindikasikan bahwa karyawan lebih memiliki sedikit intensi untukmelaporkan kecurangan laporan keuangan daripada pencurian, kecurangan yang tidakmaterial daripada material, kecurangan pada kondisi dimana pelaku sadar akanpengetahuan calon whistleblower akan kecurangan dan ketika sesama karyawan tidaksadar akan kecurangan tersebut. Hasil penemuan studi ini dapat menjadi sumberinformasi untuk meningkatkan efektivitas whistleblowing system

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ABSTRACTThis research examined one of Indonesian state-owned company employeeswhistleblowing intention by presenting several fraud scenarios to assess the impact offraud and situational factors; such as fraud type, materiality, wrongdoer?s awareness,and others? awareness; on employees? whistleblowing intention. There is still notmuch evidence on the factors affecting potential whistleblowers intention to reportwrongdoing, particularly in the context of situational factors. The data are collectedthrough questionnaire distribution to the employees. The result indicates thatemployees are more likely to report theft than financial statement fraud; materialfraud than immaterial fraud; in condition in which the wrongdoer is aware and whenothers are aware of the wrongdoing. The findings may become source of informationto enhance whistleblowing policies effectiveness."

"Penelitian terhadap rerangka teoritis yang menguji sistem whistleblowing dalam kaitannya dengan risiko yang timbul akibat agency cost termasuk didalamnya risiko yang ditimbulkan informasi asimetris dan kemungkinan terjadinya kecurangan sangat jarang ditemukan. Tujuan dari penelitian ini adalah untuk menguji efektivitas dari pengungkapan sistem whistleblowing dan kehadiran direktur independen dalam menurunkan risiko volatilitas tingkat pengembalian saham dengan menurunkan asymmetric information antara investor sebagai principal dan manajer sebagai agen. Subjek dari riset ini merupakan perusahaan manufaktur publik yang terdaftar pada Bursa Efek Indonesia selama periode 2013-2017, yang menghasilkan total observasi sebanyak 115. Regresi panel data dilakukan untuk pengujian hipotesis. Penelitian ini menemukan bahwa pengungkapan sistem whistleblowing memiliki pengaruh negatif signifikan terhadap risiko, sedangkan direktur independen tidak memiliki pengaruh signifikan terhadap risiko. Penelitian ini memiliki kontribusi terhadap literatur dengan menambahkan pengungkapan sistem whistleblowing pada perubahan tingkat risiko. Selain itu, penemuan dalam penelitian ini menghasilkan implikasi manajerial yang terkait dengan pentingnya pengungkapan sistem whistleblowing dalam mengatur risiko.

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There is a paucity of theoretical framework examining the whistleblowing disclosure related to the risk faced by investor in the form of return volatility that is caused by agency problem. That also includes the risk imposed by asymmetric information and the possibility of fraud. The research objective is to examine the disclosure of whistleblowing implementation and the existence of independent director in reducing return volatility. The subject of this research was the public manufacturing companies listed on the Indonesian Stock Exchange during the period of 2013-2017, resulting the a total of 115 observation data. The panel data regression method was conducted to test the hypotheses. This research found that whistleblowing system has a negative significant effect on return volatility while independent director has a positive but insignificant effect on return volatility. This study contributes to the literature by adding the whistleblowing system disclosure in examining risk. Furthermore, the findings imply the managerial implications regarding the importance of a whistleblowing system disclosure in managing risk."