Whistleblowing and Organizational Factors to Improve LPD Fraud Prevention Capabilities During the Covid-19 Pandemic

Ni Made Wulan Sari Sanjaya, Sekolah Tinggi Ilmu Ekonomi Satya Dharma, Indonesia



This research aimed to determine the effects of whistleblowing and organizational factors in improving the Village Credit Institutions (LPD) fraud prevention capability (FPC). The mapping of organizational behavior was elaborated, including culture, commitment, and whistleblowing, to improve the mapping of fraud prevention in LPD Buleleng Regency. The sample included 52 LPD leaders analyzed using the SEM based on variance, specifically the General Structured Component Analysis (GSCA). The hypothesis test showed that organizational culture (OCu) significantly influenced whistleblowing intention (WI), while organizational commitment (OCo) had an insignificant influence. Furthermore, OCu insignificantly influenced FPC, while OCO and WI had a significant influence.

Keywords: Whistleblowing, Organizational Factor, Fraud Prevention Capability, LPD

Whistleblowing dan Faktor Organisasi untuk Meningkatkan Kapabilitas Pencegahan Kecurangan LPD Selama Pandemi COVID-19 


Penelitian ini bertujuan untuk mengetahui pengaruh whistleblowing dan faktor organisasi untuk meningkatkan kapabilitas pencegahan kecurangan LPD. Tujuan spesifik dari penelitian ini adalah mengelaborasi pemetaan perilaku organisasi yang merupakan budaya organisasi, komitmen organisasi dan niat whistleblowing untuk meningkatkan pemetaan pencegahan kecurangan di LPD Kabupaten Buleleng. Jumlah LPD yang akan dijadikan sample yaitu sebanyak 52 LPD. Responden penelitian ini adalah seluruh ketua lembaga perkreditan desa (LPD) di Kabupaten Buleleng. Teknik analisis data yang digunakan dalam penelitian ini adalah SEM berbasis varian yaitu General Structured Component Analysis (GSCA). Hasil pengujian hipotesis menunjukkan bahwa Budaya organisasi berpengaruh signifikan terhadap niat whistleblowing. Komitmen organisasi tidak berpengaruh signifikan terhadap niat whistleblowing. Budaya organisasi tidak berpengaruh signifikan terhadap kapabilitas pencegahan fraud. Komitmen organisasi berpengaruh signifikan terhadap kapabilitas pencegahan fraud. Niat whistleblowing berpengaruh signifikan terhadap kapabilitas pencegahan fraud.

Kata kunci: Whistleblowing, Faktor Organisasi, Kapabilitas Pencegahan Kecurangan, LPD


Whistleblowing, Organizational Factor, Fraud Prevention Capability, LPD

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DOI: https://doi.org/10.21831/economia.v18i1.40403


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