Pengaruh Komitmen Organisasi, Ethical Climate -Principle, Personal Cost of Reporting, dan Tingkat Keseriusan Kecurangan Terhadap Minat Pegawai Negeri Sipil (PNS) Untuk Melakukan Whistle-Blowing

This study aims to determine the effect of organization commitment, ethical climate-principle, personal cost of reporting, and seriousness of wrongdoing towards whistle-blowing intention of civil servant. This research used primary data collected by spreading questionnaire. The sampling technique uses purposive sampling technique. The sample in this research using a 90 Tax Office of Mulyorejo’s civil servant in East Java Region. Data analysis techniques used are descriptive statistical analysis, validity and reliability tests, classic assumption tests, multiple linear regression analysis, and hypothesis testing. Based on the results of the study shows that ethical climate-princinple and seriousness of wrongdoing affect the whistle-blowing intention of civil servant, whereas organziational commitment and personal cost of reporting do not affect the whistle-blowing intention of civil servant. Keyword: Whistle-blowing Intention, Organizational Commitment, Ethical Climate-Principle, Personal Cost Of Reporting, and Seriousness Of Wrongdoing