Open AccessThe Factors Affecting Intention to Internal Whistleblowing: An Idea of Free Cheating Environment
Author(s) -
_ Hardi,
Meilda Wiguna,
Nanda Fito Mela
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/469/1/012022
Subject(s) - seriousness , locus of control , affect (linguistics) , cheating , psychology , internal audit , social psychology , internal control , accounting , business , audit , political science , communication , law
The main problems of this study are as follows: Does locus of control affect the intention to perform internal whistleblowing? Does the degree of seriousness of fraud affect the intention to conduct internal whistleblowing? Does Reward affect the intention to do internal whistleblowing? The data obtained in this study by distributing questionnaires to the respondents, i.e., staff/employees of OPD District Siak, Rokan Hilir and Kuantan Singingi regency with the total of 337 respondents. Data analysis with multiple linear regressions is used to obtain a comprehensive picture of the effect of independent variables namely locus of control, seriousness of fraud, and reward to the dependent variable is intense to conduct internal whistleblowing. The results showed that: locus of control effect on internal whistleblowing. The higher a person's locus of control level the higher they are to perform internal whistleblowing. The degree of seriousness fraud affects internal whistleblowing. The higher the level of fraud that occurs in the agency where staff/employees work the higher they are to conduct internal whistleblowing. The reward also influences internal whistleblowing. The higher the reward will be received by the whistle-blower the higher they are to do the internal whistleblowing.