Pengaruh Sikap, Persepsi Kendali, Dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing

ABSTRAK: This study aims to obtain empirical evidence of the influence of attitudes, perceived control and organizational commitment on the intention to do whistleblowing. The data was obtained by distributing questionnaires to the auditors of the Inspectorate of East Java Province. Answers to the questionnaire with a Likert scale of 1 – 5. Methods of data analysis with validity test, reliability test, classical assumption test and multiple regression test using the Stanstitical Package For Social Science (SPSS). The results showed that the attitude and perception of control had a positive effect on the intention to do Whistleblowing, organizational commitment had no effect on the Intention to Whistleblowing. The implication of this research is that it is expected that auditors who work in any company, especially in the Inspectorate of East Java Province should maintain the good name of the company where he works, and improve the internal control system so that the company's internal information does not leak to parties outside the company. For further researchers should examine a wider variable and add indicators in conducting research.