The Influence of Personal Cost of Reporting, Organizational Commitment, Fraud Seriousness Level, and Gender on Intentions to Whistle-blowing

摘要

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 was all civil servants in the regional organization in Payakumbuh, Indonesia. The sample in this study was selected using the Slovin formula resulted with a sample of 313 civil servants. The data were collected by a survey questionnaire. The data were analyzed using multiple regression with F test and t test. The results showed that the personal cost of reporting has no significant negative effect on whistle-blowing intention. The organizational commitment has a significant positive effect on whistle-blowing intention. The degree of seriousness of the fraud has a significant positive effect on whistle-blowing intention. Further, gender has a significant positive effect on whistle-blowing intention. This research is limited only to personal cost of reporting, organizational commitment, fraud seriousness, and gender. So, it is suggested that future research to examining other variables that influence whistle-blowing intention.