{"title":"Analysis of factors that affect internal whistle-blowing intentions","authors":"Rif'atul Fitriyah, Rovila El Maghviroh","doi":"10.14414/TIAR.V9I1.1675","DOIUrl":null,"url":null,"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.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Indonesian Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.14414/TIAR.V9I1.1675","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
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.
本研究旨在了解泗水市地方政府工作单位(Satuan Kerja Perangkat Daerah/ SKPD)的管理地位、组织承诺、控制源和个人成本对员工内部举报意图的影响。本研究以泗水SKPD公司57名员工为调查对象。样本采用配额抽样法。这是一项定量研究,其中数据分析使用SPSS 23多元回归分析。结果表明,管理地位、控制点和个人成本变量对内部举报意愿没有影响,而组织承诺变量对内部举报意愿有影响。