Determinan Intensi Aparatur Sipil Negara Untuk Melakukan Whistleblowing

Hamidah Hamidah, Fahmi Rizani, Lili Safrida

Abstract


This study was conducted to examine and analyze the effect of attitude, organizational commitment, personal cost, fraud seriousness level, religiosity, and reward on the intention to do whistleblowing for the State Civil Servants at PTKIN in South Kalimantan. The research is a type of research quantitative approach. This research used primary data collected from questionnaire survey. Participants of the study were 110 State Civil Servants at PTKIN in South Kalimantan. Data were collected through simple random sampling and analyzed using multiple linear regression. This study showed that attitude, organizational commitment, fraud seriousness level, and reward had significant effects on the intention to do whistleblowing. In contrast, personal cost and religiosity did not significantly affect the intention to do whistleblowing.


Keywords


intention; attitude; commitment; personal cost; fraud seriousness level; religiosity; reward

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DOI: https://doi.org/10.35591/wahana.v25i2.398

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
ISSN : 2685-1415 (Online) | 1410-8224 (Print)
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