PENGARUH INTENSITAS MORAL, PERSONAL COST, KOMITMEN ORGANISASI, DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI WHISTLEBLOWING PADA BADAN KEUANGAN DAERAH PACITAN

Cheating is an act done by someone can
causing material or non-material losses, whether intentional
nor accidental. Survey results (ACFE, 2020) in Indonesia state that the government is the institution that suffers the most from fraud as much as 48.5%. Cases of fraud in government in the form of corruption and abuse of authority. The level of fraud in public entities can be minimized by having a mechanism for disclosing or reporting fraud (whistleblowing). There are several factors that can influence a person to carry out a whistleblowing intention including moral intensity, personal cost, organizational commitment, and the seriousness of the fraud. The purpose of this study was to determine the effect of moral intensity, personal cost, organizational commitment and the seriousness of fraud on whistleblowing intentions of employees of the Regional Financial Board of Pacitan Regency.
The method used in this study is a quantitative method by distributing questionnaires. Data collection by distributing questionnaires was distributed to employees of the Regional Financial Board of Pacitan Regency. The population in this study were all employees of the Regional Financial Board of Pacitan Regency. The sampling technique used non-probability sampling (saturated sampling) to obtain 49 respondents.
Analysis of the data used in this study with the validity test, reliability test, t test, and f test. The data analysis tool uses multiple linear regression and the coefficient of determination which is processed using SPSS version 25.
The results of this study are moral intensity, organizational commitment and the level of seriousness of fraud partially influencing whistleblowing intentions at the Regional Financial Board of Pacitan Regency. Meanwhile, personal costs partially have no effect on whistleblowing intentions at the Regional Financial Board of Pacitan Regency.
Keywords: Moral Intensity, Personal Cost, Organizational Commitment, Fraud Seriousness Level, Whistleblowing Intention.