Badingatus Solikhah, FE Akuntansi and Adinda Putri Ismayunda, - and Agung Yulianto, - and Trisni Suryarini, - and I Gusti Ketut Agung Ulupui, - (2020) Identifying factors influencing on civil service intentions to conduct whistleblowing. Management Science Letters, 10 (12). pp. 2695-2704. ISSN 1923-9335

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Abstract

This study aims to determine the effects of different factors influencing on civil service intentions to conduct whistleblowing. The factors include attitudes toward whistleblowing, organizational commitment, personal cost of reporting, wrongdoer, ethical environment, gender, and ethnicity. We conduct survey on 135 employees who work for financial audit institutions in Central Java Province of Indonesia. The results of the study indicate that attitude, organizational commitment and ethnicity had positive effects on whistleblowing intentions, while retaliation views and violator status had a negative effect on the intention of doing whistleblowing. However, the ethical environment and gender did not affect the intention of civil servants to do whistleblowing. It can be concluded that in the formation of intentions to conduct whistleblowing, there is a need for existence of self-control from various limitations.

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