Vol. 9 No. 1 (2019), Articles
Vol. 9 No. 1 (2019)

Analysis of factors that affect internal whistle-blowing intentions

Articles
DOI: 10.14414/tiar.v9i1.1675
Published 2019-06-26
Rifatul Fitriyah
STIE Perbanas Surabaya
Rovila El Maghviroh
STIE Perbanas Surabaya


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Keywords

Internal whistle-blowing intention
Managerial status
Organizational commitment
Locus of control
and Personal cost

How to Cite

Fitriyah, Rifatul, and Rovila El Maghviroh. “Analysis of Factors That Affect Internal Whistle-Blowing Intentions”. The Indonesian Accounting Review, vol. 9, no. 1, June 2019, pp. 59-71, https://doi.org/10.14414/tiar.v9i1.1675.
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Abstract

This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.

References

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