Abstract

This study aims to examine the influence of ethical climate, personal cost and the provision of financial rewards on whistleblowing intention. This research is quantitative research. The population in this study were employees of PT. Pegadaian (Persero) Padang Area. The sample in this study was taken using purposive sampling, namely 37 samples. The data collection method used is a survey method in the form of a questionnaire which was delivered directly to each Pegadaian Branch Unit. Data processing performed using SPSS. The results of this research indicate that ethical climate-egoism does not have a significant negative effect on whistleblowing intentions (sign 0.512). Ethical climate-benevolence does not have a significant negative effect on whistleblowing intentions (sign 0.284). Personal cost does not have a significant positive effect on the intention to do whistleblowing (sign 0.054) Ethical climate-principle has a significant positive effect on the whistleblowing intention (sign 0.047). Giving financial reward has a significant positive effect on whistleblowing intention (sign 0.009).

Highlights

  • PENDAHULUAN Masalah whistleblowing telah mendapatkan perhatian luas secara global selama beberapa dekade terakhir (Ahmad et al, 2012)

  • This study aims to examine the influence of ethical climate, personal cost and the provision of financial rewards on whistleblowing intention

  • Adapun beberapa keterbatasan yang ditemui yaitu nilai adjusted R2 rendah yaitu sebesar 0,362 sehingga hanya 36,2% niat melakukan whistleblowing dapat dijelaskan oleh ethical climate, personal cost, dan pemberian financial reward, sedangkan 63,8% lainnya ditentukan oleh faktor lain yang diteliti dalam penelitian ini.Kemudian variabel niat melakukan whistleblowing dalam penelitian ini tidak spesifik didefenisikan pada saluran dan bentuk whistleblowing tertentu sehingga generalisasi model regresi penelitian ini terbatas pada defenisi whistleblowing secara umum

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Summary

Introduction

PENDAHULUAN Masalah whistleblowing telah mendapatkan perhatian luas secara global selama beberapa dekade terakhir (Ahmad et al, 2012). Schutlz et al, (dalam Bagustianto dan Nurkholis, 2015) mendefinisikan personal cost sebagai persepsi pegawai terhadap resiko pembalasan atau sanksi dari anggota organisasi, yang dapat mengurangi niat pegawai untuk melaporkan kecurangan/wrongdoing.

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