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Level penalaran moral dan konflik peran : studi eksperimen bagi model perilaku whistleblowing aparat pengawasan internal pemerintah
The role of the internal government auditors (APIP) is expected to achieve good and clean governance, but many frauds and various ethical and legal violation practices that effec in financial loss of the state are unsuccessfully revealed by APIP but revealed by parties outside the organization. This study aims to examine the effect of moral reasoning level and role conflict on APIP whistleblowing behavior. Using a 2x2 factorial design between subjects, experiment with 102 accounting master students as participants, we find that APIP with high moral reasoning level had higher whistleblowing behavior than APIP with low level of moral reasoning. APIP under role conflict proved to have lower whistleblowing behavior compared to APIP in the absence of role conflict. APIP with high level of moral reasoning and no role conflic has higher whistleblowing behavior than APIP with low moral level and there are role conflic conditions. In addition, the results of this study also showed that APIP whistleblowing behavior with high moral reasoning level did not diffe significantly in the presence of role conflict or in the absence of role conflict.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017 |
|---|---|
| Edisi | - |
| Subjek | Internal control Whistleblowing Role conflict Moral reasoning level |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |