Waalaikumsalam Wr. Wb. Thank you for your question. The results of
this study have a small coefficient of determination. so that to really
see what influences the intention to do whistleblowing, it is suggested
for further research to use other variables or combine with other
variables which can test the factors that affect the intention to do
internal whistleblowing.
First, I^ll appreciate your presentation is good and easy to understand. And my
question is, how important and effective is the use of the whistleblowing system
for inspectorate auditors?
Replies:
Thank you for the compliment. Inspectorate auditors can designing
strategies to increase the whistleblowing intention of its employees
and designing or perfecting the whistleblowing system at the
institution by taking into account the factors that influence the
intention to take whistleblowing action. Efforts to increase the
intention to take whistleblowing can be done, for example, through
ethical training and comprehensive socialization on fraud, the benefits
of whistleblowing, and procedures for carrying out appropriate
whistleblowing. Through these efforts, it is expected to increase
awareness of the impact of serious fraud and increase the positive
response of auditors^ attitudes towards whistleblowing
thank you for the question. In my opinion, internal whistleblowing is
very important to do both during a pandemic or not because it can be
used as initial capital to uncover cases of fraud. however, during a
pandemic the reporting method may be changed. if usually
whistleblowers report it directly, with the covid 19 pandemic they can
use virtual means as a reporting medium.
Waalaikumsalam Wr. Wb.
The research implication of this study is expected to be a reference
material for auditors of the inspectorate, especially for the
Inspectorate of Sumenep Regency in designing strategies to increase
the whistleblowing intention of its employees and designing or
perfecting the whistleblowing system at the institution by taking into
account the factors that influence the intention to take whistleblowing
action. Efforts to increase the intention to take whistleblowing can be
done, for example, through ethical training and comprehensive
socialization on fraud, the benefits of whistleblowing, and procedures
for carrying out appropriate whistleblowing. Through these efforts, it
is expected to increase awareness of the impact of serious fraud and
increase the positive response of auditors^ attitudes towards
whistleblowing
