PENGARUH PERTIMBANGAN ETIS, PERSONAL COST, KOMITMEN PROFESIONAL, LOCUS OF CONTROL, DAN TINGKAT KESERIUSAN KECURANGAN TERHADAP INTENSI WHISTLEBLOWING INTERNAL (Studi Empiris Pada OPD PEMERINTAH PROVINSI RIAU)

Abstract

This study aims to prove the influence ethical considerations, personal
cost, professional commitment, locus of control and the level of seriousness of
fraud on intention to internal whistleblowing. The population in this study are all
staff working at OPD Riau Province. This research included in quantitative
research. The type of data used in this study is primary data is data derived from
the next source in data collection techniques, sampling is done by purposive
sampling with sampling technique with certain considerations (Sugiyono,
2012:156) with the respondents as many as 124 employees working in OPD Riau
Province. These data were analyzed using multiple regression with SPSS Version
22. This study aims to determine the effect of Ethical Considerations, Personal
Cost, Professional Commitment, Locus of Control and the Level of Seriousness of
fraud on Intention to Conduct Internal Whistleblowing. The main issues that will
be explained by the researcher are as follows: To see how big influence between
dependent variable with independent variable. The results of this study indicate
ethical considerations, personal cost, professional commitment, locus of control,
and the level of seriousness of fraud influence on intention to do internal
whistleblowing. So the conclusion of this research is that all hypothesis presented
is acceptable.
Keywords : Ethical Considerations, Personal Cost, Professional Commitment,
Locus Of Control, The Level Of Seriousness Of Fraud And Intention
To Conduct Internal Whistleblowing.