THE EFFECT OF ATTITUDE TOWARDS WHISTLE-BLOWING, ORGANIZATIONAL COMMITMENTS, AND PERSONAL COSTS ON WHISTLE-BLOWING INTENTION WITH MORAL INTENSITY AS MODERATING VARIABLE (EMPIRICAL STUDY ON STATE CIVIL APPARATUS IN THE GOVERNMENT AGENCY OF SOUTH SUMATERA REGION)

YULIANITA, TIARA DWI and Wahyudi, Tertiarto and Safitri, Rika Henda (2021) THE EFFECT OF ATTITUDE TOWARDS WHISTLE-BLOWING, ORGANIZATIONAL COMMITMENTS, AND PERSONAL COSTS ON WHISTLE-BLOWING INTENTION WITH MORAL INTENSITY AS MODERATING VARIABLE (EMPIRICAL STUDY ON STATE CIVIL APPARATUS IN THE GOVERNMENT AGENCY OF SOUTH SUMATERA REGION). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aimed to investigate the effect of attitudes towards whistle-blowing, organizational commitments, and personal costs on whistle-blowing intention. It also intended to prove whether moral intensity has a mediating effect on the relationship among attitudes towards whistle-blowing, organizational commitments, and personal costs on whistle-blowing intention. The research subject comprises of state civil apparatus in the government agency of South Sumatera region. This research used 92 state civil apparatus as the respondents. The data were collected using a survey questionnaire via online by using Google Form. The sample was taken using simple random sampling method. This research is quantitative research in which the data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) by using SmartPLS 3.0 software. The results show that the variables of attitudes towards whistle-blowing and organizational commitments have a significant positive effect on whistle-blowing intention, while the variable of personal costs has no significant effect on whistle-blowing intention. Also, the results show that moral intensity has a moderating effect that strengthen the relationship of attitudes towards whistle-blowing on whistle-blowing intention. Meanwhile, moral intensity has no moderating effect on the relationship of organizational commitments and personal costs on whistle-blowing intention.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: attitude towards whistle-blowing, organizational commitments, personal cost, whistle-blowing intention, moral intensity
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Users 10430 not found.
Date Deposited: 08 Feb 2021 06:36
Last Modified: 08 Feb 2021 06:36
URI: http://repository.unsri.ac.id/id/eprint/42260

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