Organizational Performance at the Sungai Pinang Police Sector, Samarinda: Does Whistleblowing System influence Good Corporate Governance?

ABSTRACT : This study aims to provide empirical evidence on the influence of good corporate governance on organizational performance. Additionally, this study offers empirical evidence on the ability of whistleblowing system to moderate the impact of good corporate governance on organizational performance at the Sungai Pinang Police Sector Samarinda. The sample for this study was selected using purposive sampling and comprised 130 respondents who are individuals aged 18 years and older, in good physical health without any history of mental illness, and have reported or are currently reporting an issue at the Sungai Pinang Police Sector Samarinda. This study employs a quantitative research design, with primary data obtained directly from respondents through questionnaires. The data analysis method used in this research is Partial Least Square (PLS). This research finds that good corporate governance with the principles of transparency, accountability, responsibility, independence, and fairness, has a positive effect on performance. This research also found that the whistleblowing system strengthens the influence of good corporate governance on performance.

KEYWORDS – Good Corporate Governance, Organization Performance, Whistleblowing System