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Reply from Mr. Arief Hidayatullah Khamainy
2020.11.19 00:42:56
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
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