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Record W4409553680 · doi:10.63332/joph.v5i3.971

Whistleblowing System Intention Internal Auditors in the Provincial Government of Dki Jakarta

2025· article· en· W4409553680 on OpenAlex
Faris Shafrullah, Leni Indrawati, Faris Ihsan, Solahuddin Ismail, Supendi Supendi, Bahrullah Akbar, Khasan Effendy, Sampara Lukman, Layla Kurniawati, Putri Pratiwi

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJournal of Posthumanism · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Governance and Financial Management
Canadian institutionsInstitute on Governance
Fundersnot available
KeywordsBusinessGovernment (linguistics)AuditInternal auditAccounting

Abstract

fetched live from OpenAlex

The study delves into the phenomenon of whistleblowing within the Jakarta Special Capital Region Government. Whistleblowers expose instances of corruption, financial anomalies and collusion by providing evidence through photos and videos, on social media platforms. This condition is exacerbated by the tendency on the part of the Government to not be serious about disclosing or on the part of the reporter there is a tendency to be afraid if there is a backlash against him. The aim of this research is to test the exogenous latent variables Perceived Organizational Support (POS), Capability (CAP), Attitude Toward Whistleblowing (ATW), Rationalization (RAS), Opportunity (OPP), Pressure (PRES), and the endogenous latent variable Whistleblowing System Intention (WBSI), and also the mediating variable is Perceived Behavioral Control (PBC). The method used was a sample of 450 employees working in the DKI Jakarta Provincial Government offices, and data processing was carried out using the Structural Equation Model. The test results for the Perceived Organizational Support, Capability, Attitude Toward Whistleblowing variables have a direct and significant positive influence on the Perceived Behavioral Control variable. The Whistleblowing System Intention variable is influenced directly and mediated by the Perceived Behavioral Control variable which is significantly positive, Rational is positively significant and Opportunity is positively significant. Meanwhile, the Pressure variable has a significant negative influence on the Perceived Behavioral Control variable and the Whistleblowing System Intention variable.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.809
Threshold uncertainty score0.350

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.008
GPT teacher head0.200
Teacher spread0.192 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it