Employee Perceptions Regarding the Whistleblowing System on Fraud Prevention with Ethical Behavior as an Intervening Variable

Gusti Ayu Diah Laksmi Ismawijayanthi; I Gusti Ayu Made Asri Dwija Putri

doi:10.24843/

Authors

Gusti Ayu Diah Laksmi Ismawijayanthi Faculty of Economics and Business, Udayana University, Indonesia
I Gusti Ayu Made Asri Dwija Putri Faculty of Economics and Business, Udayana University, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Whistleblowing, Fraud, Ethical Behavior

Abstract

This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention.

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