Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing

  • Resti Yulistia M Universitas Bung Hatta
  • Arie Frinola Minovia Universitas Bung Hatta
  • Neva Novianti Universitas Bung Hatta
  • Karina Rasaki Universitas Bung Hatta
Keywords: Whistleblowing Intention, Professionalism, Ethical Sensitivity, Personal Cost

Abstract

Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.

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Published
2022-06-20
How to Cite
Yulistia M, R., Minovia, A. F., Novianti, N., & Rasaki, K. (2022). Profesionalisme, Sensitivitas Etika, Personal Cost Dan Intensi Melakukan Whistleblowing . Jurnal Akuntansi Dan Ekonomika, 12(1), 1-11. https://doi.org/10.37859/jae.v12i1.3550
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