Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment

Briyan Efflin Syahputra

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Ethics in Business and Education Job Satisfaction and Organizational Behavior Accounting and Financial Management

Abstract

This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. The participants were government employees working in the province of DIY (Daerah Istimewa Yogyakarta), Indonesia. The total number of the respondents in this research was 160. The statistical test in this research was assisted with smartPLS. This research result has found that moral intensity and professional commitment significantly gave positive influence on whistle-blowing intention. However, organization commitment did not significantly influence the whistle-blowing intention.

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References

1981Evaluating Structural Equation Models with Unobservable Variables and Measurement Error 2006Some Results on Mean Square Error for Factor Score Prediction 2010Who Blows the Whistle on Corporate Fraud?2012Goodness-of-fit indices for partial least squares path modeling 2012Using partial least squares in operations management research: A practical guideline and summary of past research 2010From Inaction to External Whistleblowing: The Influence of the Ethical Culture of Organizations on Employee Responses to Observed Wrongdoing 2009An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting 2011Impact of Ethical Leadership and Leader–Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue

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2022The Effect of Whistlebowing System toward Fraud Prevention: Mediation of Forensic and Investigative Audit 2022Organizational Commitment as Moderating the Relationship between Professional Commitment, Locus of Control, and Professionalism on Whistleblowing Intention

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