Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi

Abstract

Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.