Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Vol 15, No 1 (2026): Keuangan dan Bisnis

Analisis Determinan Niat Melakukan Whistleblowing Internal Pada Pegawai Kantor Pelayanan Pajak Pratama Tanjungkarang

Reny Vernanda Sari (Prodi Akuntansi Unmal)
Eka Sariningsih (Prodi Akuntansi Unmal)
Hardini Ariningrum (Prodi Akuntansi Unmal)



Article Info

Publish Date
13 Aug 2026

Abstract

This study aims to determine the effect of moral intensity, the seriousness of the violation, and the status of the violator on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. The sample in this study were 30 employees. Types and sources of data are primary and secondary data, while data collection techniques use observation and questionnaires. The data analysis used in this research is using SmartPLS 3.0 software. The results of this study indicate that moral intensity, the seriousness of the violation, and the status of the violator have a positive and significant effect on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. moral intensity has a Path Coefficients value of 0.576, the seriousness of the violation is 0.386. And the status of violators is 0.839. The level of relationship between the three variables is in the strong category, which means that the ability of the independent variable to explain the dependent variable is very good.

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Journal Info

Abbrev

risetekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS ...