Determinants of Whistleblowing Intentions In Regional Organization
Miladia Ismi Khoirunisa1, Nur Laila Yuliani2*, Pranita Siska Utami3, Wahyu Anggit Prasetya4

Universitas Muhammadiyah Magelang

Abstract

Whistleblowing is one of the best methods for identifying fraud, which typically takes place at work. Regional Apparatus Organizations have not been optimal in financial management, internal control, and eradicating corruption, so many fraud cases still occur. Central Java ranks ninth in corruption cases with losses reaching IDR 268.1 billion (ICW, 2021). This study examines the factors influencing the intention to do whistleblowing. Measurement of research variables using a questionnaire distributed directly to respondents. The research sample consisted of 69 respondents who were employees at the regional organization in Magelang Regency. The analytical method used is multiple linear regression with the SPSS software. The study^s findings indicate that professionalism and organizational commitment positively affect the intention to do whistleblowing. However, ethical sensitivity, ethical considerations, personal costs, rewards, and the seriousness of fraud do not affect the intention to do whistleblowing. This research is expected to develop knowledge related to whistleblowing and as a motivation for employees of the Regional Apparatus Organization of Magelang Regency to become whistleblowers in order to reduce the level of violations or fraud in government organizations.

Keywords: Professionalism- Organizational Commitment- Whistleblowing Intention

Topic: Economics