ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING
It is not easy for individuals to decide to carry out whistleblowing. Individuals will be faced with the dilemma of whether to blow the whistle or just let the violation happen because of concerns about its negative impact on them. Therefore, it is important to research the factors influencing whistleblowing intentions so that organizations can understand the dynamics behind individual decisions to report violations or unethical behavior. This research analyzes the influence of professional commitment, moral intensity, and locus of control on whistleblowing intentions. In collecting data, the author distributed questionnaires online with a research sample of 45 respondents who were employees of 3 companies in Jakarta that had implemented a whistleblowing system, namely PT Telkom Indonesia, PT Telekomunikasi Selular, and PT Bursa Efek Indonesia. The collected data was analyzed using multiple regression analysis methods. The research results show that professional commitment positively influences whistleblowing intentions. Meanwhile, moral intensity and locus of control do not influence whistleblowing intentions
Authors
- Fadia Tara Fiddini
- Petrus Ridaryanto
Institutions
- Atma Jaya Catholic University of Indonesia (ID)
Publication Details
- Journal
- Jurnal Akuntansi Auditing dan Keuangan BALANCE
- Published
- 2024-12-21
- DOI
- https://doi.org/10.25170/balance.v21i1.5402
- Primary Topic
- Ethics in Business and Education
- Type
- article
- Field-Weighted Citation Impact
- 0.00