DETERMINAN WHISTLEBLOWING TERHADAP NIAT PEGAWAI BPKAD PALEMBANG

Abstract

Whistleblowing is still very rarely done in an organization, given the many risks that may be faced by whistleblowers. Therefore, it will be very difficult to find out fraudulent acts that occur in an organization. This study aims to determine the factors that influence the intention of BPKAD Palembang employees to do whistleblowing. The study population was all BPKAD employees totaling 90 people, while a sample of 34 people was selected using probability sampling techniques. The research method is quantitative research. Data were collected using a Likert scale, with data analysis techniques using multiple linear regression through the SPSS version 25 program. The results of this study indicate that personal cost and religiosity variables have a positive and significant effect on employee intention to do whistleblowing, while subjective norm variables and control perceptions behavior does not affect whistleblowing.