Arifuddin

During forensic audits, the use of auditors has increased significantly. This happened thanks to fraud detection mechanisms that help prevent and quickly detect fraud. Whistleblowing systems set up by local authorities play an important role in detecting fraudulent activities and protecting the rights of whistleblowers, promoting transparency and accountability in public organizations. This study aims to analyze and explain the impact of attitudes, subjective norms, perceived behavioral control, and organizational commitment on whistleblowing intention moderated by local culture. This analysis was conducted on local government internal auditors in 24 districts/cities in South Sulawesi Province, Indonesia. Research data were collected through questionnaires with a total research sample of 246 respondents and analyzed using multiple linear regression analysis and moderated regression analysis using the SPSS version 23 application. The research findings show that attitudes, perceived behavioral control, and organizational commitment have a significant effect on whistleblowing intention, while subjective norms do not have a significant effect on whistleblowing intention. Furthermore, regional culture moderates the influence of subjective norms and perceived behavioral control on whistleblowing intention but is unable to moderate the influence of attitudes and organizational commitment on whistleblowing intention.