The Effect of Organizational Characteristics on Whistleblowing Behavior for Identifying Fraud

DOI

10.2991/aebmr.k.200626.041How to use a DOI?

Keywords

Respect and Openness, Cooperation and Flexibility, Fair Treatment, Trust in Supervisory Authority, Whistleblowing Behavior

Abstract

The purpose of this research was to obtain empirical evidence about the effect of organizational characteristics such as respect and openness, cooperation and flexibility, fair treatment, and trust in supervisory authority, on whistleblowing behavior to identify fraud. This research used questionnaires to collect data, which were distributed to 96 employees among private companies in Jakarta. This research found out that respect and openness, cooperation and flexibility have positive effects on whistleblowing behavior. Meanwhile, trust in supervisory authority and fair treatment have no effect on whistleblowing behavior.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Elsa Imelda
AU  - Yenyen Hendris
PY  - 2020
DA  - 2020/06/29
TI  - The Effect of Organizational Characteristics on Whistleblowing Behavior for Identifying Fraud
BT  - Proceedings of the 8th International Conference on Entrepreneurship and Business Management (ICEBM 2019) UNTAR
PB  - Atlantis Press
SP  - 225
EP  - 229
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200626.041
DO  - 10.2991/aebmr.k.200626.041
ID  - Imelda2020
ER  -