Impact of organizational commitment and perceived seriousness on whistleblowing intention: Moderation of law protection

  • 163 Views
  • 33 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

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).

view full abstract hide full abstract
    • Table 1. Demographics of research respondents
    • Table 2. Validity and reliability results
    • Table 3. Classical assumption testing
    • Table 4. Analysis results
    • Table 5. Moderation regression analysis
    • Conceptualization
      Nurdiana Ningsih, Arifuddin
    • Data curation
      Nurdiana Ningsih, Arifuddin
    • Methodology
      Nurdiana Ningsih, Arifuddin
    • Project administration
      Nurdiana Ningsih, Asri Usman
    • Software
      Nurdiana Ningsih, Arifuddin
    • Validation
      Nurdiana Ningsih, Asri Usman
    • Writing – original draft
      Nurdiana Ningsih, Arifuddin, Asri Usman
    • Writing – review & editing
      Nurdiana Ningsih, Arifuddin, Asri Usman
    • Investigation
      Arifuddin
    • Supervision
      Arifuddin
    • Formal Analysis
      Asri Usman
    • Funding acquisition
      Asri Usman
    • Resources
      Asri Usman
    • Visualization
      Asri Usman