ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI NIAT WHISTLEBLOWING KARYAWAN BANK SYARIAH
Abstract
The research about whistleblowing was caused by the low awareness of Bank Syariah (Islamic Bank) staff on fraud prevention even though the system for fraud prevention had been applied. The research aimed at learning the factors that affect the intention of Bank Syariah staff to do whistleblowing. The data used in the research were primary data obtained from interviews. Informants in this research amounted to 7 staffs of syariah banks consisting of 2 operational managers and 5 marketing. The sampling technique used is snowball sampling. This research shows that the factors that influence the whistleblowing intentions of Bank Syariah staffs are divided into two. First, reinforcing factors include organizational commitment, sharia value, whistleblowing regulations, organizational support and reporting channels. Second, the weakening factor were the commitment of the working partners and the personal cost reporting.
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YAYA, RIZAL; LESTARI, ROHMAIDA (Prodi Akuntansi UMY and Ikatan Akuntan Indonesia, 2017-02-21)