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Andri Taripudin
Haryono Umar


Penelitian ini bertujuan untuk menguji secara empiris pengaruh ethical environment dan ethical judgment terhadap intensi melakukan whistleblowing. Kami berpendapat bahwa intensi melakukan whistleblowing baik melalui pihak internal maupun eksternal dipengaruhi oleh ethical environment dari organisasi dan juga ethical judgment dari auditor. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner melalui media online kepada 49 pemeriksa di Badan Pemeriksa Keuangan. Hasil pengujian dengan menggunakan SmartPLS menunjukan bahwa ethical environment berpengaruh positif terhadap Internal whistleblowing dan formal whistleblowing. Kami juga menemukan bahwa ethical judgment berpengaruh positif terhadap eksternal whistleblowing dan formal whistleblowing.



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