Pemodelan Intensi Whistleblowing Pegawai di Indonesia: Aplikasi Whistleblowing Triangle

Previous research has integrated theory of planned behavior and fraud theory. This research seeks to integrate the theory of planned behavior and fraud triangle either examine the comparison of whistleblowing intention between government and private employees. This study uses an online survey with 124 samples. The result shows that the perceived norm and attitude positively affect whistleblowing intention. On the other hand, perceived control does not affect whistleblowing intention. It was also found no difference in whistleblowing intention between governmental and private sector employees. This implies the more need for enabling the creation of whistleblowing motivation and further identification of which factors can strengthen. This also shows that employee’s whistleblowing awareness in Indonesia is increasing and there are no level gap intertypes of the organization