PENGARUH BYSTANDER, REPORTING CHANNEL ADMINISTRATION, PERCEIVED PERSONAL RESPONSIBILLITY DAN PERCEIVED SERIOUSNESS TERHADAP WHISTLEBLOWING INTENTION (Studi Empiris pada Perusahaan Perbankan yang berada di kota Pekanbaru)

Abstract

This studied examines the effect of bystander, reporting channel
administration, perceived personal responsibillity and perceived seriousness on
whistleblowing intention. The sample of this study is 28 of banking companies that
listed in Bursa Efek Indonesia (BEI) which branch in the city of Pekanbaru. This research
appromited quantitative. Analytical techniques used to perform the hypothesis testing is
purposive sampling. Data are analyzed using multiple regression method with using
SPSS (Statistical Product and Service Solution) 17 version. The results showed
variable bystander not affected whistleblowing intention with significant value
0,106 so the conclution H1 accepted. Reporting channel administration positive
affected whistleblowing intention with significant 0,003 so the conclution H2
accepted. Perceived personal responsibillity not affected whistleblowing intention
with significant 0,656 so the conclution H3 accepted. Perceived seriousness
negative affected whistleblowing intention with significance value of 0.013 and H4
accepted. The results of this study support previous research conducted by Gao, et
al (2014) and Ayers (2005).
Keyword: Bystander, Reporting Channel Administration, Perceived Personal
Responsibillity, Perceived Seriousness and Whistleblowing
Intention.