SELF-EFFICACY AND CONTROLLABILITY AS WHISTLEBLOWING INTENTION PREDICTORS OF FINANCIAL MANAGERS IN EDUCATIONAL INSTITUTIONS
The whistleblowing policy is considered an effective technique in an investigation audit that is useful for the organization to avoid losses due to fraud. However, employees who intend to report fraud encounter ethical dilemmas. Whistleblowing is a behavior that respects honesty but is also a behavi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Badan Pemeriksa Keuangan Republik Indonesia
2018-12-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Subjects: | |
| Online Access: | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/213 |