Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection
Nowadays, fraud is rampant even in local government agencies. To overcome this, whistleblowers are needed, but many officials do not yet have the courage to become whistleblowers. The study aims to investigate the effect of organizational commitment, perceived seriousness, and law protection on whis...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2024-09-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20763/PPM_2024_03_Ningsih.pdf |
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| Summary: | Nowadays, fraud is rampant even in local government agencies. To overcome this, whistleblowers are needed, but many officials do not yet have the courage to become whistleblowers. The study aims to investigate the effect of organizational commitment, perceived seriousness, and law protection on whistleblowing intentions. The sample included 186 respondents. Questionnaires were distributed among internal auditors of local governments in South Sulawesi Province, Indonesia. The research data were analyzed using multiple linear regression analysis and moderated regression using SPSS version 23. The results showed that organizational commitment influenced the auditor’s whistleblowing intention (β = 0.459; p-value = 0.000 < 0.05). However, the perception of seriousness does not influence the intensity of auditors’ whistleblowing intention (β = 0.004; p-value = 0.950 < 0.05). In addition, the results showed that law protection moderated the influence of organizational commitment (β = 0.014; p-value = 0.000 < 0.05) but did not moderate the influence of perceived seriousness on the auditor’s whistleblowing intention (β = –0.001; p-value = 0.849 < 0.05). |
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| ISSN: | 1727-7051 1810-5467 |