PENGARUH KOMPETENSI, RELIGIUSITAS, DAN ETHICAL CLIMATE TERHADAP WHISTLEBLOWING (STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI JAWA TIMUR)

Abstract

This research aimed to examine and prove the influence between variables with 3 (three) hypotheses. The first hypothesis is the competence has a positive effect on whistleblowing, the second hypothesis religiosity has a positive effect on whistleblowing and the third hypothesis of ethical climate has a positive effect on whistleblowing.  Moreover, the research was quantity. The population in this study is auditors who work at the Audit Board of East Java Provincial Representative. The sampling technique used is a purposive sampling based on judgment. In line with that, , there were 100 auditors as a sample. and the data processed as many as 58 respondents. Furthermore, the data analysis technique used a Structural Equation Model (SEM) with Partial Least Square (PLS).The result concluded that competence did not have a significant effect on the intention to whistleblowing with p values of 0,378. On the other hand, religiosity had a significant effect on the intention of whistleblowing with p values of 0,001, and ethical climate had a significant effect on the intention of whistleblowing with p values of 0,004.