P I C E E B A, 1ST PICEEBA 2018

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The Influence of Personal Cost of reporting, Organizational Commitment, The Level of Seriousness of The Fraud, and Gender to Intentions of Whistle-blowing
Nayang Helmayunita

Last modified: 2018-06-29

Abstract


This study aims to look at the influence of personal cost of reporting, organizational commitment, gender and level of seriousness of fraud against the intention of doing whistle-blowing. The population in this study were all civil servants in the regional organization Payakumbuh. The sample in this study using the formula slovin totaled 313 people. Data collection was done by distributing questionnaires. Analysis of data using multiple regression with F test and t test with the help of Statistical Package For Social Science (SPSS). The results showed that the personal cost of reporting no significant negative effect on the intention to do whistle-blowing. Organizational commitment has a significant positive effect on the intention to conduct whistle-blowing. The degree of seriousness of fraud has a significant positive effect on the intention of doing whistle-blowing. And gender has a significant positive effect on the intention of doing whistle-blowing. This research is limited only to personal cost of reporting variable, organizational commitment, fraud seriousness, and gender. So for further research can be done by testing other variables that influence the intention of doing whistle-blowing.

Keywords


Personal Cost of Reporting, Organizational Commitment, Gender, level of seriousness of fraud, Intention to do Whistle-blowing

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