Whistleblowing Dan Alasan Mahasiswa Melakukannya
Abstract
College student life is inseparable from frauds, either academic fraud or in other forms. Students as the future leaders are required to prevent and stay away from all forms of fraud. One of the effective methods to prevent fraud is by disclosing fraud through whistleblowing. This study aims to analyze the effect of bystander effect phenomenon, religiosity, and retaliation on students' intention to do whistleblowing which focuses on student organizational life. This study uses primary data that obtained through a questionnaire that distributed and collected from 146 students who are the members of Faculty Economics and Business Universitas Kristen Satya Wacana Salatiga student organization as the research objects. The result proves that bystander effect and religiosity have negative and positive influence on the intention to do whistleblowing. Surprisingly, retaliation has a positive influence on students' intention to do whistleblowing. The result helps student organizations and other organizations to consider the factors that influence a person's intention to do whistleblowing, so the whistleblowing system can run effectively.
Keywords: Whistleblowing intention, bystander effect, religiosity, retaliation
References
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Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behaviour and Human Decision Processes, 50(2), 179–211. https://doi.org/10.4135/9781446249215.n22
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Alwi, H., & Helmayunita, N. (2020). Pengaruh Sikap, Personal Cost of Reporting, dan Tingkat Keseriusan Kecurangan terhadap Intention Whistleblowing pada Pemerintah Daerah. Jurnal Eksplorasi Akuntansi, 2(1), 2445–2465.
Ancok, D., & Suroso, F. N. (2001). Psikologi Islami. Yogyakarta: Pustaka Pelajar.
Avakian, S., & Roberts, J. (2012). Whistleblowers in Organisations: Prophets at work? Journal of Business Ethics, 110(1), 71–84. https://doi.org/10.1007/s10551-011-1148-7
Brink, A., Eller, C. K., & Gan, H. (2015). Reporting Fraud: An Examination of the Bystander Effect and Evidence Strength. Advances in Accounting Behavioral Research, 18, 125–154. https://doi.org/10.1108/s1475-1488_2014_0000017010
Choo, L., Grimm, V., Horváth, G., & Nitta, K. (2019). Whistleblowing and Diffusion of Responsibility: An Experiment. European Economic Review, 119, 287–301. https://doi.org/10.1016/j.euroecorev.2019.07.010
Culiberg, B., & MiheliÄ, K. K. (2017). The Evolution of Whistleblowing studies: A Critical Review and Research Agenda. Journal of Business Ethics, 146(4), 787–803. https://doi.org/10.1007/s10551-016-3237-0
Davis, D. E., Worthington, E. L., Hook, J. N., & Hill, P. C. (2013). Research on Religion/spirituality and Forgiveness: A meta-analytic review. Psychology of Religion and Spirituality, 5(4), 233–241. https://doi.org/10.1037/a0033637
Dewi, K. Y. D., Dewi, P. E. D. M., & Sujana, E. (2018). Pengaruh Bystander Effect, Whistleblowing, Asimetri Informasi dan Religiusitas terhadap Kecenderungan Kecurangan pada Badan Usaha Milik Desa (BUMDES) di kecamatan Busungbiu. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 9(2), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Erin, O., Ogundele, I., & Ogundele, O. (2016). Whistle-blowing and Quality of Financial Reporting in the Nigeria Banking Sector. CU-ICADI, 103–107.
Fahmi, A. B. (2017). Dari Mengabaikan ke Menolong: Tinjauan Studi Bystander-effect. Jurnal Ilmiah Penelitian Psikologi: Kajian Empiris Dan Non-Empiris, 3(1), 43–52. https://doi.org/https://doi.org/10.22236/JIPP-27
Fauzan. (2013). Pengaruh Religiusitas terhadap Etika Berbisnis (Studi pada RM. Padang di kota Malang. Jurnal Manajemen Dan Kewirausahaan, 15(1), 53–64. https://doi.org/10.9744/jmk.15.1.53-64
Gao, J., Greenberg, R., & Wong-On-Wing, B. (2015). Whistleblowing Intentions of Lower-level Employees: The Effect of Reporting channel, bystanders, and Wrongdoer Power Status. Journal of Business Ethics, 126(1), 85–99. https://doi.org/10.1007/s10551-013-2008-4
Ghani, N. A. (2013). Predicting Whistle-Blowing Intention in Malaysia: Evidence from Manufacturing. Curtin University.
Gokce, A. T. (2013). Teachers’ Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. International Journal of Humanities and Social Science, 3(4), 163–173.
Hanif, R. A., & Odiatma, F. (2017). Pengaruh Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan terhadap Whistleblowing Intention. Jurnal Akuntansi Keuangan dan Bisnis, 1(1), 11–20.
Hapsari, A. N. S., & Seta, D. W. (2019). Identifikasi Kecurangan dan Whistleblowing Universitas. Jurnal Riset Akuntansi dan Keuangan, 7(1), 131–144. https://doi.org/10.17509/jrak.v7i1.15424
Hariyanti, E., & Putra, A. A. (2018). Pengaruh Komitmen Profesional, Lingkungan Etika, Intensitas Moral, Personal Cost terhadap Intensi untuk Melakukan Whistleblowing Internal (Studi empiris pada OPD kabupaten Bengkalis). Jurnal Akuntansi, Keuangan dan Bisnis, 11(2), 17–26.
Indrasari, A., & Wardhana, W. (2020). The Factors Influencing Whistleblowing Intention. Talent Development and Excellence, 12(2s), 1058–1071.
Institute of Internal Auditors. (2019). IIA Position Paper: Fraud and Internal Audit.
Kardi, D. D. (2017). Setya Novanto, “Papa minta saham†hingga tersangka e-KTP. p. 1. Retrieved from https://www.cnnindonesia.com/nasional/20170714142227-12-227928/setya-novanto-papa-minta-saham-hingga-tersangka-e-ktp
Komite Nasional Kebijakan Governance. (2008). Pedoman sistem pelaporan pelanggaran (Whistleblowing system).
Latané, B., & Nida, S. (1981). Ten Years of Research on Group size and helping. Psychological Bulletin, 89(2), 308–324. https://doi.org/10.1037/0033-2909.89.2.308
Leymann, H. (1996). The Content and Development of Mobbing at work. European Journal of Work and Organizational Psychology, 5(2), 165–184. https://doi.org/10.1080/13594329608414853
Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. Journal of Business Ethics, 62(3), 277–297. https://doi.org/10.1007/s10551-005-0849-1
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistle-blowing in Organizations. New York: Routledge Taylor & Francis Group.
Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle-blowing. Journal of Business Ethics, 4, 1–16. https://doi.org/10.1007/978-94-007-4126-3_8
Nurharjanti, N. N. (2017). Persepsi Mahasiswa dalam Mengurangi Fraud Akademik: Whistleblowing Sistem. Jurnal Akuntansi Dan Bisnis, 17(1), 1. https://doi.org/10.20961/jab.v17i1.218
Othman, R., & Hariri, H. (2012). Conceptualizing Religiosity Influence on Whistle-blowing Intentions. British Journal of Economics, Finance and Management Sciences, 6(1), 62–92.
Paat, Y. (2016). ICW temukan 37 Kasus Dugaan Korupsi di Perguruan tinggi. p. 1. Retrieved from https://www.beritasatu.com/nasional/395846/icw-temukan-37-kasus-dugaan-korupsi-di-perguruan-tinggi
Pamungkas, I. D., Ghozali, I., & Achmad, T. (2017). The Effects of the Whistleblowing System on Financial Statements Fraud: Ethical Behavior as the Mediators. International Journal of Civil Engineering and Technology, 8(10), 1592–1598.
Peltier-Rivest, D. (2018). The Battle Against fraud: Do Reporting Mechanisms work? Journal of Financial Crime, 25(3), 784–794. https://doi.org/10.1108/JFC-05-2017-0048
Pillay, S., Reddy, P. S., & Morgan, D. (2017). Institutional Isomorphism and Whistle-blowing Intentions in Public Sector Institutions. Public Management Review, 19(4), 423–442. https://doi.org/10.1080/14719037.2016.1178322
Pulungan, A. H. (2019). Pengaruh Religiusitas dan Insentif Keuangan terhadap Intensi Melakukan Whistleblowing pada Faith-based Organization. Jurnal Ekonomi Dan Bisnis, 5(1), 70–83. https://doi.org/10.35590/jeb.v5i1.682
Puni, A., Agyemang, C. B., & Asamoah, E. S. (2016). Religiosity, Job Status and Whistle-blowing: Evidence from Micro-finance Companies. International Journal of Business and Social Research, 6(2), 38. https://doi.org/10.18533/ijbsr.v6i2.916
Puspitasari, Y. R., Haryadi, B., & Setiawan, A. R. (2015). Sisi Remang Pengelolaan Keuangan Organisasi Mahasiswa. Jurnal Akuntansi Multiparadigma, 6(1), 133–144. https://doi.org/http://dx.doi.org/10.18202/jamal.2015.04.6011
Puspitosari, I. (2019). Whitleblowing Intention Sebagai Bagian dari Etika Islam Ditinjau dari Intensitas Moral, Orientasi Etika Relativisme dan Religiusitas. Jurnal Iqtisaduna, 5(2), 139. https://doi.org/10.24252/iqtisaduna.v5i2.10701
Putri, C. M. (2016). Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing. Journal of Accounting and Investment, 17(1), 42–52. https://doi.org/10.18196/jai.2016.0043
Rehg, M. T., Miceli, M. P., Near, J. P., & Van Scotter, J. R. (2008). Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships. Organization Science, 19(2), 221–240. https://doi.org/10.1287/orsc.1070.0310
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing The Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour. Asian Journal of Business and Accounting, 10(2), 187–214.
Salsabil, S. M., Utami, I., & Hapsari, A. N. S. (2019). Fraud dan Whistleblowing: Tinjauan Pengelolaan Dana Organisasi Kemahasiswaan. Jurnal Akuntansi Bisnis, 12(1). https://doi.org/http://dx.doi.org/10.30813/jab.v12i1.1510
Sarwono, S. W., & Meinarno, E. A. (2009). Psikologi Sosial. Jakarta: Salemba Humanika.
Satriadi, V. (2018). Penyelewengan Dana Triwulan oleh Wakil Mahasiswa. p. 1. Retrieved from https://lpmprofesi.com/2018/11/penyelewengan-dana-triwulan/#
Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An Investigation of the Reporting of Questionable Acts in an International Setting. Journal of Accounting Research, 31, 75–103. https://doi.org/10.2307/2491166
Suastha, R. D. (2016). ICW: Dinas Pendidikan Rentan Akan Kasus Korupsi. p. 1. Retrieved from https://www.cnnindonesia.com/nasional/20160517203120-20-131451/icw-dinas-pendidikan-rentan-akan-kasus-korupsi
Suyatno, B., Armstrong, A. F., & Thomas, K. (2017). Barriers to Whistleblowing Intentions and Reporting Channel Preferences. 19th International Scientific Conference on Economic and Social Development, 115–128. https://doi.org/10.4324/9780203004937
Syarifudin. (2019). Korupsi Dana BOS, Mantan Kepsek dan Bendahara di Bima Ditahan. p. 1. Retrieved from https://regional.kompas.com/read/2019/03/22/22291211/korupsi-dana-bos-mantan-kepsek-dan-bendahara-di-bima-ditahan
Tehrani, N. (2004). Bullying: A Source of Chronic Post Traumatic Stress? British Journal of Guidance and Counselling, 32(3), 357–366. https://doi.org/10.1080/03069880410001727567
Theotama, G. (2020). Retaliation, Seriousness of Wrongdoing, and Whistleblowing: An Experimental Study in Internal Governmental Auditor. International Conference on Financial Forensics and Fraud (ICFF), 1–10. https://doi.org/10.4108/eai.13-8-2019.2294250
Transparency.org. (2019). World whistleblower Day 2019 – Is This A Landmark Year For Whistleblower Protection? p. 1. Retrieved from https://www.transparency.org/en/news/world-whistleblower-day-2019-is-this-a-landmark-year-for-whistleblower-prot#
UKSW. (2012). Skenario Pola Pengembangan Mahasiswa Universitas Kristen Satya Wacana.
Umar, H. (2013). Metode Penelitian untuk Skripsi dan Tesis. Jakarta: Rajawali.
Wardana, I. G. A. K., Sujana, E., & Wahyuni, M. A. (2017). Pengaruh Pengendalian Internal, Whistleblowing System dan Moralitas Aparat terhadap Pencegahan Fraud pada Dinas Pekerjaan Umum Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2), 1–10. https://doi.org/http://dx.doi.org/10.23887/jimat.v8i2.12161
Wu, L.-L., Lee, Y.-C., & Fan, Y.-C. (2019). Presence of Others and Online Helping Behavior. PACIS 2019 Proceedings.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behaviour and Human Decision Processes, 50(2), 179–211. https://doi.org/10.4135/9781446249215.n22
Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a Conceptual Model of Whistle-blowing Intentions Among External Auditors. The British Accounting Review, 45(1), 10–23. https://doi.org/10.1016/j.bar.2012.12.003
Alwi, H., & Helmayunita, N. (2020). Pengaruh Sikap, Personal Cost of Reporting, dan Tingkat Keseriusan Kecurangan terhadap Intention Whistleblowing pada Pemerintah Daerah. Jurnal Eksplorasi Akuntansi, 2(1), 2445–2465.
Ancok, D., & Suroso, F. N. (2001). Psikologi Islami. Yogyakarta: Pustaka Pelajar.
Avakian, S., & Roberts, J. (2012). Whistleblowers in Organisations: Prophets at work? Journal of Business Ethics, 110(1), 71–84. https://doi.org/10.1007/s10551-011-1148-7
Brink, A., Eller, C. K., & Gan, H. (2015). Reporting Fraud: An Examination of the Bystander Effect and Evidence Strength. Advances in Accounting Behavioral Research, 18, 125–154. https://doi.org/10.1108/s1475-1488_2014_0000017010
Choo, L., Grimm, V., Horváth, G., & Nitta, K. (2019). Whistleblowing and Diffusion of Responsibility: An Experiment. European Economic Review, 119, 287–301. https://doi.org/10.1016/j.euroecorev.2019.07.010
Culiberg, B., & MiheliÄ, K. K. (2017). The Evolution of Whistleblowing studies: A Critical Review and Research Agenda. Journal of Business Ethics, 146(4), 787–803. https://doi.org/10.1007/s10551-016-3237-0
Davis, D. E., Worthington, E. L., Hook, J. N., & Hill, P. C. (2013). Research on Religion/spirituality and Forgiveness: A meta-analytic review. Psychology of Religion and Spirituality, 5(4), 233–241. https://doi.org/10.1037/a0033637
Dewi, K. Y. D., Dewi, P. E. D. M., & Sujana, E. (2018). Pengaruh Bystander Effect, Whistleblowing, Asimetri Informasi dan Religiusitas terhadap Kecenderungan Kecurangan pada Badan Usaha Milik Desa (BUMDES) di kecamatan Busungbiu. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 9(2), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Erin, O., Ogundele, I., & Ogundele, O. (2016). Whistle-blowing and Quality of Financial Reporting in the Nigeria Banking Sector. CU-ICADI, 103–107.
Fahmi, A. B. (2017). Dari Mengabaikan ke Menolong: Tinjauan Studi Bystander-effect. Jurnal Ilmiah Penelitian Psikologi: Kajian Empiris Dan Non-Empiris, 3(1), 43–52. https://doi.org/https://doi.org/10.22236/JIPP-27
Fauzan. (2013). Pengaruh Religiusitas terhadap Etika Berbisnis (Studi pada RM. Padang di kota Malang. Jurnal Manajemen Dan Kewirausahaan, 15(1), 53–64. https://doi.org/10.9744/jmk.15.1.53-64
Gao, J., Greenberg, R., & Wong-On-Wing, B. (2015). Whistleblowing Intentions of Lower-level Employees: The Effect of Reporting channel, bystanders, and Wrongdoer Power Status. Journal of Business Ethics, 126(1), 85–99. https://doi.org/10.1007/s10551-013-2008-4
Ghani, N. A. (2013). Predicting Whistle-Blowing Intention in Malaysia: Evidence from Manufacturing. Curtin University.
Gokce, A. T. (2013). Teachers’ Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. International Journal of Humanities and Social Science, 3(4), 163–173.
Hanif, R. A., & Odiatma, F. (2017). Pengaruh Personal Cost Reporting, Status Wrong Doer dan Tingkat Keseriusan Kesalahan terhadap Whistleblowing Intention. Jurnal Akuntansi Keuangan dan Bisnis, 1(1), 11–20.
Hapsari, A. N. S., & Seta, D. W. (2019). Identifikasi Kecurangan dan Whistleblowing Universitas. Jurnal Riset Akuntansi dan Keuangan, 7(1), 131–144. https://doi.org/10.17509/jrak.v7i1.15424
Hariyanti, E., & Putra, A. A. (2018). Pengaruh Komitmen Profesional, Lingkungan Etika, Intensitas Moral, Personal Cost terhadap Intensi untuk Melakukan Whistleblowing Internal (Studi empiris pada OPD kabupaten Bengkalis). Jurnal Akuntansi, Keuangan dan Bisnis, 11(2), 17–26.
Indrasari, A., & Wardhana, W. (2020). The Factors Influencing Whistleblowing Intention. Talent Development and Excellence, 12(2s), 1058–1071.
Institute of Internal Auditors. (2019). IIA Position Paper: Fraud and Internal Audit.
Kardi, D. D. (2017). Setya Novanto, “Papa minta saham†hingga tersangka e-KTP. p. 1. Retrieved from https://www.cnnindonesia.com/nasional/20170714142227-12-227928/setya-novanto-papa-minta-saham-hingga-tersangka-e-ktp
Komite Nasional Kebijakan Governance. (2008). Pedoman sistem pelaporan pelanggaran (Whistleblowing system).
Latané, B., & Nida, S. (1981). Ten Years of Research on Group size and helping. Psychological Bulletin, 89(2), 308–324. https://doi.org/10.1037/0033-2909.89.2.308
Leymann, H. (1996). The Content and Development of Mobbing at work. European Journal of Work and Organizational Psychology, 5(2), 165–184. https://doi.org/10.1080/13594329608414853
Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. Journal of Business Ethics, 62(3), 277–297. https://doi.org/10.1007/s10551-005-0849-1
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistle-blowing in Organizations. New York: Routledge Taylor & Francis Group.
Near, J. P., & Miceli, M. P. (1985). Organizational Dissidence: The Case of Whistle-blowing. Journal of Business Ethics, 4, 1–16. https://doi.org/10.1007/978-94-007-4126-3_8
Nurharjanti, N. N. (2017). Persepsi Mahasiswa dalam Mengurangi Fraud Akademik: Whistleblowing Sistem. Jurnal Akuntansi Dan Bisnis, 17(1), 1. https://doi.org/10.20961/jab.v17i1.218
Othman, R., & Hariri, H. (2012). Conceptualizing Religiosity Influence on Whistle-blowing Intentions. British Journal of Economics, Finance and Management Sciences, 6(1), 62–92.
Paat, Y. (2016). ICW temukan 37 Kasus Dugaan Korupsi di Perguruan tinggi. p. 1. Retrieved from https://www.beritasatu.com/nasional/395846/icw-temukan-37-kasus-dugaan-korupsi-di-perguruan-tinggi
Pamungkas, I. D., Ghozali, I., & Achmad, T. (2017). The Effects of the Whistleblowing System on Financial Statements Fraud: Ethical Behavior as the Mediators. International Journal of Civil Engineering and Technology, 8(10), 1592–1598.
Peltier-Rivest, D. (2018). The Battle Against fraud: Do Reporting Mechanisms work? Journal of Financial Crime, 25(3), 784–794. https://doi.org/10.1108/JFC-05-2017-0048
Pillay, S., Reddy, P. S., & Morgan, D. (2017). Institutional Isomorphism and Whistle-blowing Intentions in Public Sector Institutions. Public Management Review, 19(4), 423–442. https://doi.org/10.1080/14719037.2016.1178322
Pulungan, A. H. (2019). Pengaruh Religiusitas dan Insentif Keuangan terhadap Intensi Melakukan Whistleblowing pada Faith-based Organization. Jurnal Ekonomi Dan Bisnis, 5(1), 70–83. https://doi.org/10.35590/jeb.v5i1.682
Puni, A., Agyemang, C. B., & Asamoah, E. S. (2016). Religiosity, Job Status and Whistle-blowing: Evidence from Micro-finance Companies. International Journal of Business and Social Research, 6(2), 38. https://doi.org/10.18533/ijbsr.v6i2.916
Puspitasari, Y. R., Haryadi, B., & Setiawan, A. R. (2015). Sisi Remang Pengelolaan Keuangan Organisasi Mahasiswa. Jurnal Akuntansi Multiparadigma, 6(1), 133–144. https://doi.org/http://dx.doi.org/10.18202/jamal.2015.04.6011
Puspitosari, I. (2019). Whitleblowing Intention Sebagai Bagian dari Etika Islam Ditinjau dari Intensitas Moral, Orientasi Etika Relativisme dan Religiusitas. Jurnal Iqtisaduna, 5(2), 139. https://doi.org/10.24252/iqtisaduna.v5i2.10701
Putri, C. M. (2016). Pengaruh Jalur Pelaporan dan Tingkat Religiusitas terhadap Niat Seseorang Melakukan Whistleblowing. Journal of Accounting and Investment, 17(1), 42–52. https://doi.org/10.18196/jai.2016.0043
Rehg, M. T., Miceli, M. P., Near, J. P., & Van Scotter, J. R. (2008). Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships. Organization Science, 19(2), 221–240. https://doi.org/10.1287/orsc.1070.0310
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors influencing The Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour. Asian Journal of Business and Accounting, 10(2), 187–214.
Salsabil, S. M., Utami, I., & Hapsari, A. N. S. (2019). Fraud dan Whistleblowing: Tinjauan Pengelolaan Dana Organisasi Kemahasiswaan. Jurnal Akuntansi Bisnis, 12(1). https://doi.org/http://dx.doi.org/10.30813/jab.v12i1.1510
Sarwono, S. W., & Meinarno, E. A. (2009). Psikologi Sosial. Jakarta: Salemba Humanika.
Satriadi, V. (2018). Penyelewengan Dana Triwulan oleh Wakil Mahasiswa. p. 1. Retrieved from https://lpmprofesi.com/2018/11/penyelewengan-dana-triwulan/#
Schultz, J. J., Johnson, D. A., Morris, D., & Dyrnes, S. (1993). An Investigation of the Reporting of Questionable Acts in an International Setting. Journal of Accounting Research, 31, 75–103. https://doi.org/10.2307/2491166
Suastha, R. D. (2016). ICW: Dinas Pendidikan Rentan Akan Kasus Korupsi. p. 1. Retrieved from https://www.cnnindonesia.com/nasional/20160517203120-20-131451/icw-dinas-pendidikan-rentan-akan-kasus-korupsi
Suyatno, B., Armstrong, A. F., & Thomas, K. (2017). Barriers to Whistleblowing Intentions and Reporting Channel Preferences. 19th International Scientific Conference on Economic and Social Development, 115–128. https://doi.org/10.4324/9780203004937
Syarifudin. (2019). Korupsi Dana BOS, Mantan Kepsek dan Bendahara di Bima Ditahan. p. 1. Retrieved from https://regional.kompas.com/read/2019/03/22/22291211/korupsi-dana-bos-mantan-kepsek-dan-bendahara-di-bima-ditahan
Tehrani, N. (2004). Bullying: A Source of Chronic Post Traumatic Stress? British Journal of Guidance and Counselling, 32(3), 357–366. https://doi.org/10.1080/03069880410001727567
Theotama, G. (2020). Retaliation, Seriousness of Wrongdoing, and Whistleblowing: An Experimental Study in Internal Governmental Auditor. International Conference on Financial Forensics and Fraud (ICFF), 1–10. https://doi.org/10.4108/eai.13-8-2019.2294250
Transparency.org. (2019). World whistleblower Day 2019 – Is This A Landmark Year For Whistleblower Protection? p. 1. Retrieved from https://www.transparency.org/en/news/world-whistleblower-day-2019-is-this-a-landmark-year-for-whistleblower-prot#
UKSW. (2012). Skenario Pola Pengembangan Mahasiswa Universitas Kristen Satya Wacana.
Umar, H. (2013). Metode Penelitian untuk Skripsi dan Tesis. Jakarta: Rajawali.
Wardana, I. G. A. K., Sujana, E., & Wahyuni, M. A. (2017). Pengaruh Pengendalian Internal, Whistleblowing System dan Moralitas Aparat terhadap Pencegahan Fraud pada Dinas Pekerjaan Umum Kabupaten Buleleng. Jurnal Ilmiah Mahasiswa Akuntansi Undiksha, 8(2), 1–10. https://doi.org/http://dx.doi.org/10.23887/jimat.v8i2.12161
Wu, L.-L., Lee, Y.-C., & Fan, Y.-C. (2019). Presence of Others and Online Helping Behavior. PACIS 2019 Proceedings.
Published
2021-12-09
Section
Articles
