Anteseden Whistleblowing Intention Terhadap Whistleblowing Behavior Dimoderasi Religiusitas dan Budaya Daerah

NURDIANA NINGSIH. Antecedents of Whistleblowing Intention to Whistleblowing Behavior Moderated by Religiosity and Regional Culture (supervised by Arifuddin and Asri Usman)

This study aims to analyze and explain the factors that influence whistleblowing behavior including attitudes, subjective norms, perceived behavioral control and organizational commitment by using whistleblowing intention as a mediating variable and religiosity and regional culture as moderating variables. This research is
a hypothesis testing research. The unit of analysis in the study was district/city government employees In
South Sulawesi Province. The population In this study were all financial managers and internal auditors (APIP)
many as 4,122 as employees, after proportional sampling. a sample size of 365 respondents was obtained. The data collection method used in this study was through distributing questionnaires. The analytical tool used in hypothesis testing is to use multiple linear analysis with the help of the SPSS 23 program.

The results showed hat attitude has a positive and significant effect on whistleblowing behavior through intention to whistleblowing, subjective norms have a positive and significant effect on whistleblowing behavior through intention to whistleblowing, perceived behavioral control has a positive and significant effect on
whistleblowing behavior through intention to whistleblowing, organizational commitment has a positive and significant effect on whistleblowing behavior through intention to whistleblowing, intention to whistleblowing has a positive and significant effect on whistleblowing behavior, religiosity moderates the effect of attitudes on
whistleblowing behavior through intention to whistleblowing, religiosity moderates the effect of subjective norms on whistleblowing behavior through intention to whistleblowing, religiosity moderates the effect of perceived behavioral control on whistleblowing behavior through intention to whistleblowing, religiosity moderates the effect of organizational commitment on whistleblowing behavior through intention to whistleblowing, regional culture moderates the effect of attitudes on whistleblowing behavior through intention to whistleblowing, regional culture moderates the effect of subjective norms on whistleblowing behavior through intention to whistleblowing regional culture moderates the effect of perceived behavioral control whistleblowing behavior through intention to whistleblowing, and regional culture moderates the effect of organizational commitment on whistleblowing behavior through intention to whistleblowing. These findings have practical implications for practitioners in the field of organizational behavior and ethics, providing insights into the factors that influence whistleblowing behavior and suggesting strategies for promoting a culture of ethical reporting within organizations.