Pengaruh Penalaran Moral, Retaliasi, Komitmen Organisasi , dan Komitmen Profesi Terhadap Intensi Untuk Melakukan Whisteblowing

ABSTRACT Septian Wijaya. The Influence of Moral Reasoning, Retaliation, Organizational Commitment, and Professional Commitment on Whistleblowing Intentions. Faculty of Economics, State University of Jakarta. 2016. The purpose of this research is to analyze The Influence of Moral Reasoning, Retaliation, Organizational Commitment, and Professional Commitment on Whistleblowing Intentions. Many factors that tested in this research are Moral Reasoning, Retaliation, Organizational Commitment, and Professional Commitment as independent variable’s and Whistleblowing Intentions as dependent variable. This research uses primary data with sample of accountant’s and internal auditors who work in State-Owned Enterprises (SOE) engaged in financial services and Insurance sector. While sampling method use purposive sampling method and obtained a sample of 85 respondent. This research uses multiple regression method to test the hypotheses at 5% significance. From the analysis performed in this research, it can be conclude that Retaliation and Organizational Commitment have effect to Whistleblowing Intention, meanwhile Moral Reasoning and Professional Commitment have no effect to Whistleblowing Intention Keywords: Moral Reasoning, Retaliation, Organizational Commitment, Professional Commitment, Whistleblowing Intentions