PENGARUH LINGKUNGAN ETIKA, SIFAT MACHIAVELLIAN, PERSONAL COST, DAN KOMITMEN ORGANISASI TERHADAP NIAT MELAKUKAN WHISTLEBLOWING

Abstract

This research aimed to examine and determine the effect of etique environment, machiavellian manner, personal cost, and organizational commitment on the intention of whistleblowing at BPKAD in Surabaya.The research was quantitative. Moreover, the population was all employees in the Accounting and Financial Treasurer, Secretariat, and Asset division in BPKAD Surabaya. The data collection technique used purposive sampling, with the Slovin formula as the instrument. In line with that, there were 80 respondents as the sample. Furthermore, the data were primary and were taken through the result of questionnaires that had been distributed to the respondents. The data analysis technique used multiple linear regression with SPSS (Statistical Package for the Social Science) 26 version. The result concluded that etique environment had a significantly positive effect on the intention of whistleblowing at BPKAD in Surabaya. Likewise, the machiavellian manner had a significantly positive effect on the intention of whistleblowing at BPKAD in Surabaya. Similarly, both personal cost and organizational commitment had a significantly positive effect on the intention of whistleblowing at BPKAD in Surabaya.