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

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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
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article

ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING

Fadia Tara Fiddini, Petrus Ridaryanto
Jurnal Akuntansi Auditing dan Keuangan BALANCE
Ethics in Business and Education
article

ANALISIS PENGARUH KOMITMEN PROFESIONAL, INTENSITAS MORAL, DAN LOCUS OF CONTROL TERHADAP INTENSI WHISTLEBLOWING

Fadia Tara Fiddini, Petrus Ridaryanto
article en

Abstract

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

Jurnal Akuntansi Auditing dan Keuangan BALANCEVol. 21(1)
Atma Jaya Catholic University of Indonesia (ID)
Openalex Percentile: Top 68%
Ethics in Business and Education
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