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This study analyzes whether the attitude of koh ngomong, subjective norms and the personal cost of reporting influence whistleblowing intention. The theory of reasoned action and the theory of planned behavior are used as the theoretical basis in this research. The population in this study is all the members of the Regional Organization (Organisasi Perangkat Daerah) Denpasar City. The method of determining the sample is purposive sampling. Hypotheses were tested using Partial Least Squares. The results of the analysis show that the attitude of koh ngomong and personal cost of reporting have a negative effect on whistleblowing intentions, while subjective norms have a positive effect on whistleblowing intentions.

THE ATTITUDE OF KOH NGOMONG OF STATE CIVIL APPARATUS AND WHISTLEBLOWING INTENTION