Pengaruh Sifat Machiavellian, Lingkungan Etika, Locus Of Control, Dan Tingkat Keseriusan Kesalahan Terhadap Whistleblowing Intention Dengan Retaliasi Sebagai Variabel Moderasi

The purposes of the study are to find out the effect of machiavellian, ethical environment,locus of control, and level of seriousness of wrongdoing to the whistleblowing intention and retaliation as a moderating variable. The population of this research is employees who work at tax office KPP Karangpilang Surabaya, which amounts to 97 people, The research sample is the entire population. The data analysis is by using moderated regression analysis. The result showed that ethical environment and level of seriousness of wrongdoing have a positive significant effect on the whistleblowing intention. machiavellianism and locus of control not have effect on the whistleblowing intention. Futhermore, with retaliation as a moderation varianle. Produce that retaliation does not moderate the influence of ethical environment against whistleblowing intention