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Keterkaitan Sikap dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing Siwi Ayu Kumala; Nur Laila Yuliani; Anissa Hakim Purwantini; Barkah Susanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1533

Abstract

Corruption causes losses to both organizations and countries. Whistleblowing is an effective method to find corruption. This study aims to empirically test and analyze the influence of attitudes, behavioral control, religiosity and professional commitment on whistleblowing intentions. Regional Apparatus Organizations in Purworejo Regency are the samples in this study. Based on the purposive sampling technique, the research sample consisted of 86 respondents, namely State Civil Apparatus who hold the positions of Treasurer, Head of Finance Sub-Division, Head of Service/Agency, and Finance Staff with a minimum of one year of experience. Hypothesis testing uses multiple linear regression. The findings of this study found that there was a positive impact of attitudes and professional commitment on whistleblowing intentions. Meanwhile, behavioral control and religiosity did not affect whistleblowing intentions.
Co-Authors Adelia Kasmawati Aeni, Aviana Nur Aeni, Aviana Nur Ajeng Sekar Kinasih Anas Setyawan Anggitasari, Fernika Anggraeni, Nabela Arista Anisa, Friztina Aprillia, Arum Frida Apriyanto, Tria Ariq Fikria Niagasi Asfahanni Auliya Auliya, Asfahanni Azis, Rahajeng Reyhastuti Aziza, Dinni Anfasa Azizah, Fatima Nur Barkah Susanto Barkah Susanto Betari Maharani Caesari, Eka Pinditya Ayu Cahyo Agung Hermawan Dewi Setyaningsih Dewi, Rachma Kusuma Dhea Siswa Nugraheni Diesyana Ajeng Pramesti Dwi Indah Tanafi Dwidela Infantriani Ratmasari Dyah Rizka Winarti Faqiatul Mariya Waharini Faqiatul Mariya Waharini Farida Farida Farida, Farida Fauzul Hanif Noor Athief Fernika Anggitasari Friztina Anisa Hadi Nasbey Hafizah Abdul Rahim Hapsari, Tifa Anggun Hayunda Rahmawati Ika Lestari, Ika Karina Dwi Kusumaningrum Khadik, Muhammad Vikrul Khasanah, Lukluul Kivaayatul Akhyaar Kivaayatul Akhyaar Kurniawan, Achmad Bayu Laksono Trisnantoro Lestari, Eka Reni Luk Luk Atul Hidayati Maharani, Betari Maulida Rifka Annisa Muhammad Endro Nanda Saputri Naufal Afif Nur Hidayah Nur Laila Yuliani Nur Laila Yuliani Nur Layla Yuliani Nurdian Novitasari Pravitasari, Rahma Putri, Istya Dwi Rima Rahma Sarita Reky Candra Wirawan Reza Dea Amalia Risani, Sevi Rochmatilah, Siti Rosyida Husni Salsabilla, Azmia Sevi Risani Sita Indriyani Siti Noor khikmah Siwi Ayu Kumala Sweetenia, Amanda Mutiara Syivani, Puspa Aini Utami, Pranita Siska Utami, Wahyu Indah Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyu Anggit Prasetya Wahyu Anggit Prasetya Wahyudi, Sulkhanu Risqo Wahyuningsih, Titi Wulandari Wulandari Yoga Aji Kurniawan Yuliani, Yunissa Fitriani, Nur Laila