Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment

Authors

  • Dekar Urumsah Faculty of Economics, Universitas Islam Indonesia
  • Briyan Efflin Syahputra Faculty ofEconomics and Business, Universitas Teknologi Yogyakarta
  • Aditya Pandu Wicaksono Faculty of Economics, Universitas Islam Indonesia

DOI:

https://doi.org/10.24912/ja.v22i3.393
Keywords: moral intensity, organizational commitment, professional commitment, whistle-blowing intention.

Abstract

This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. The participants were government employees working in the province of DIY (Daerah Istimewa Yogyakarta), Indonesia. The total number of the respondents in this research was 160. The statistical test in this research was assisted with smartPLS. This research result has found that moral intensity and professional commitment significantly gave positive influence on whistle-blowing intention. However, organization commitment did not significantly influence the whistle-blowing intention.


Author Biographies

Dekar Urumsah, Faculty of Economics, Universitas Islam Indonesia

dekar.urumsah@uii.ac.id

Briyan Efflin Syahputra, Faculty ofEconomics and Business, Universitas Teknologi Yogyakarta

briyan.efflin@staff.uty.ac.id

Aditya Pandu Wicaksono, Faculty of Economics, Universitas Islam Indonesia

aditya.pandu@uii.ac.id

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Published

2018-09-27

How to Cite

Dekar Urumsah, Briyan Efflin Syahputra, & Aditya Pandu Wicaksono. (2018). Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment. Jurnal Akuntansi, 22(3), 354–367. https://doi.org/10.24912/ja.v22i3.393