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The focus of this study is to examine the relationship between individual perceptions related to moral intensity over an ethical situation mediated by ethical decision making towards whistleblowing intention and to examine the relationship between professional commitment and anticipatory socialization towards whistleblowing intention. This research uses a quantitative approach using a survey method by distributing questionnaires to respondents. Information was collected from 268 respondents obtained from 6 (six) government offices, which serve foreign taxpayers, and analysed using Structural Equation Modelling-Partial Least Square (SEM-PLS). The results show that moral intensity related to ethical situations is positively related to ethical decision making, namely recognition of ethical problems, consideration of perceptions, ethical judgment, and ethical intention. Moral intensity directly has a positive effect on whistleblowing intention, but if through mediating ethical decision making, the results show no positive effect on whistleblowing intention. Meanwhile, the factors of professional commitment and anticipatory socialization produce a positive influence on whistleblowing intention. We suggest the next researcher to explore other mediator variables, examine external factors of whistleblowing intentions, design more specific research of whistleblowing and expand the sample. This result provides input to Government Institution in supporting whistleblowing policies and systems effectively, by understanding which factors have more influences on employees’ commitment to take whistleblowing action.

The Effect of Moral Intensity, Ethical Decision Making, Professional Commitment, and Anticipatory Socialization on Whistleblowing Intention