Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Vol. 24 No. 2 (2025): Fokus Bisnis

How Rewards Influence the Link Between Organizational Commitment and Whistleblowing Intentions?

Benediktus Bayu Adiprana (Soegijapranata Catholic University)
Ranto Pratomuan Sihombing (Soegijapranata Catholic University)



Article Info

Publish Date
30 Dec 2025

Abstract

A person's intention to whistleblow can be influenced by several factors, namely ethics, moral intensity, personal cost, professional identity, and organizational commitment. This study focuses on knowing the effect of the moderating variable reward on the relationship between organizational commitment and intention to whistleblow. The research type is quantitative, using primary data obtained through questionnaires. Purposive sampling was used as a sampling technique. The sample amounted to 101 respondents who were permanent employees at large/medium furniture manufacturing companies in Central Java. The questionnaire was processed with SPSS version 21. MRA was used to analyze the interaction of moderating variables in the study. The results showed that organizational commitment has a positive effect on whistleblowing intention, while reward is not a moderating variable for the relationship between organizational commitment and whistleblowing intention.

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Journal Info

Abbrev

fokbis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi (FokBis) has been published since July 2008 by LP3M Universitas Putra Bangsa. FokBis is a scientific journal that focuses on the area of management, accounting and finance. Fokbis is biannually issued (January-June and July-December). This ...