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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Siwi Ayu Kumala
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Economics, Econometrics & Finance

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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 Barkah Susanto Nur Laila Yuliani Purwantini, Anissa Hakim