FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI NEGERI SIPIL (PNS) UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING (STUDI PADA PNS BPK RI)

Rizki Bagustianto, Nurkholis Nurkholis
2017 Ekuitas: Jurnal Ekonomi dan Keuangan  
This research aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost,and seriousness of wrongdoing on the whistle-blowing intentions among civil servants in the Supreme Audit Board of the Republic of Indonesia (BPK RI). This research used primary data collected from online questionnaire survey. Using a sample of 107 BPK RI's civil servants from 35 different units, this research shows that three of the four determinants significantly affect
more » ... ificantly affect whistle blowing intention. The three affecting determinants are attitude towards whistle-blowing, organizational commitment, and seriousness of wrongdoing. This research has implications on literatures by confirming the theory of Prosocial Organizational Behavior; Theory of Planned Behavior; and The Concept of Organizational Commitment, and is expected to help the government, particularly BPK-RI, in designing strategies to increase their employees whistle-blowing intention or in designing or enhancing the institution's whistle-blowing system. The results have limitations on the aspects of generalization, selection bias in data collection, and the sensitivity of research's theme which is potentially biased with real condition. We suggest the next researcher to explore other whistle-blowing intention's determinants, design spesific research on channels and forms of whistle-blowing, re-examine the consistency of personal cost's effect, avoid data collection methods that potentially cause selection bias, and expand the sample.
doi:10.24034/j25485024.y2015.v19.i2.1769 fatcat:wjghzjdix5hcbkxwhasjf2acby