The Intention of Whistleblowing: The Effect of Professional Commitments, Organizational Commitments, Legal Protection, Reward, Level of Religiousity, and Moral Intensity of Internal Auditor(Case Study at Primary Tax Office in Semarang)

Abstract

The purpose of this research is to analyze the influence of professional commitment, organizational commitment, legal protection, reward, level of religiosity, and moral intensity of internal auditor toward intention to conduct whistleblowing (study at pratama tax service office in Semarang city). The sample was chosen by the saturated sampling method and obtained 20 samples of internal auditors working within the office of pratama city tax service semarang. Keywords—Intention to Conduct Whistleblowing; Professional Commitment; Organizational Commitment; Legal Protection; Rewards; Level of Religiosity and Moral Intensity