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Abstrak :
ABSTRAK
Penelitian ini menguji intensi whistleblowing karyawan di salah satu BUMN di Indonesia dengan menyajikan beberapa skenario kecurangan untuk meneliti pengaruh dari kecurangan dan faktor situasional; seperti tipe kecurangan, materialitas, kesadaran pelaku, dan kesadaran karyawan lain; pada intensi whistleblowing. Masih belum banyak bukti tentang faktor yang mempengaruhi intensi calon whistleblower untuk melaporkan kecurangan, khususnya dalam konteks faktor situasional. Hasil dari penelitian ini mengindikasikan bahwa karyawan lebih memiliki sedikit intensi untuk melaporkan kecurangan laporan keuangan daripada pencurian, kecurangan yang tidak material daripada material, kecurangan pada kondisi dimana pelaku sadar akan pengetahuan calon whistleblower akan kecurangan dan ketika sesama karyawan tidak sadar akan kecurangan tersebut. Hasil penemuan studi ini dapat menjadi sumber informasi untuk meningkatkan efektivitas whistleblowing system

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ABSTRACT
This research examined one of Indonesian state-owned company employees whistleblowing intention by presenting several fraud scenarios to assess the impact of fraud and situational factors; such as fraud type, materiality, wrongdoer?s awareness, and others? awareness; on employees? whistleblowing intention. There is still not much evidence on the factors affecting potential whistleblowers intention to report wrongdoing, particularly in the context of situational factors. The data are collected through questionnaire distribution to the employees. The result indicates that employees are more likely to report theft than financial statement fraud; material fraud than immaterial fraud; in condition in which the wrongdoer is aware and when others are aware of the wrongdoing. The findings may become source of information to enhance whistleblowing policies effectiveness.

Abstrak :
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.